1、什么是《转让定价同期资料》报告？

根据《企业所得税法》第43条第2款和《企业所得税法实施条例》第114条的规定，参照OECD转让定价指南和国际惯例，进一步明确了企业在发生关联交易的当期，有义务准备同期资料文档，包括关联交易的价格、费用制定标准、计算方法和说明等具体转让定价文件资料，以证明企业关联交易符合独立交易原则，同时企业也有义务保存和向税务机关提供同期资料。

税务机关进行转让定价税务调查时，纳税人准备转让定价同期资料文档并承担协力义务和提供举证责任是十分关键的。从税务机关角度来说，纳税人准备的转让定价同期资料文档可以协助税务调查人员评估和检查纳税人在转让定价中存在税务违规的可能性，检验纳税人是否存在转让定价行为并可作为是否应进行纳税调整的初步依据。因为税务机关面对跨国企业繁冗复杂的关联交易不可能一一搜集证据，而企业才是转让定价的决策者，拥有完整的转让定价相关资料，比税务人员更清楚其关联交易价格、费用是否符合独立交易原则。相应的举证责任倒置，有利于提高行政效率，维护税法的严肃性。从纳税人方面来说，准备同期资料文档，可以显示其制定和执行符合独立交易原则的转让定价的意愿，确保其转让定价是经得起检验的，也规范了纳税人税务行为及实务操作。

大部分建立了转让定价税制的OECD成员国以及其他国家，在其法律中一般都规定了转让定价等反避税调查中纳税人准备同期资料文档的义务，即应由纳税人事先准备同期证明资料，在调查发生时承担协力义务并证明其转让定价合理的举证责任。《办法》即是在借鉴OECD转让定价指南和各国及地区在同期资料税务管理方面法律条文的基础上，总结我国以往反避税工作对相关资料管理的税收实践，对同期资料管理作出的全面、细化的具体规定，使反避税调查中举证责任成为企业的法律义务。

2、我们提供转让定价同期资料的哪些服务？

A、编制企业同期资料的《主体文档》；

B、编制企业同期资料的《本地文档》；

C、编制企业同期资料的《特殊事项文档》；

D、向合作客户提供企业的《可比性分析》文档；

E、向合作客户提供企业的《可比性分析》数据；

F、向客户介绍转让定价同期资料的相关规定、政策、信息。

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1、什么是高新技术企业？

2、哪些常见类别的企业可以申请高新技术企业？

3、高新技术企业可以享受哪些优惠政策？

4、高新技术企业代理申请流程：

A、审计人员调查企业近3年财务状况，向企业负责人建议可使用报表期间，向理账财务退出理账要求和目标；

B、理账人员整理可使用期间账目，整理账目；

C、代理人员指导、协助企业申请软件著作权和＊＊技术等，辅导企业熟悉相关政策和规定；

D、审计人员出具3年高新审计报告书和年报审计报告书；

E、代理人员提交高新技术企业申请；

F、企业向主管政府部门提交补贴申请，向主管税务部门提交高新认定申请；

G、理账人员给企业财务人员辅导高新技术企业财务政策；

H、代理人员向企业负责人介绍可享受优惠政策；

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1、企业涉及各类政府处罚事务代理；

2、企业工商吊销归正转注销代理，已吊销企业恢复正常代理，疑难名称、变更、延期代理、执照加快办理；

3、了解企业业务流程、财务流程、目前财务状况、报表状况、业务状况；

4、解决企业面临的税务疑难事务，与主管税务机关沟通、代理疑难事务，以＊大努力做到企业涉税事务得到顺利解决，做到企业满意、税务满意；

5、解决企业面临的财务疑难事务，清理＊＊乱账、烂账，补正无账，更正错账；

6、告知企业负责人目前财务状况，财务部们应如何配合业务及其他部门理顺流程；

7、建议规避企业财务风险和税务风险，提出规范企业财务相关制度；

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