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class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/oln-law.com\/wp-content\/uploads\/sites\/25\/2021\/09\/image21.png\" alt=\"\" \/><\/figure>\n\n\n\n<p>\u4e16\u754c\u5404\u5730\u7684\u7a05\u52d9\u6a5f\u95dc\u5df2\u7a4d\u6975\u63a1\u53d6\u63aa\u65bd\u900f\u904e\u53cd\u907f\u7a05\u7acb\u6cd5\u9632\u6b62\u4eba\u70ba\u50f9\u683c\u64cd\u7e31\u4ee5\u6253\u64ca\u5176\u5fb5\u7a05\u6536\u5165\u3002\u96d6\u7136\u5404\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u7acb\u6cd5\u7d30\u7bc0\u6216\u6709\u6240\u4e0d\u540c\uff0c\u5176\u5171\u540c\u76ee\u6a19\u5747\u662f\u4ee5\u516c\u5e73\u4ea4\u6613(arm\u2019s length)\u70ba\u539f\u5247\uff0c\u8981\u6c42\u5b9a\u50f9\u6309\u975e\u95dc\u806f\u65b9\u9593\u9032\u884c\u7684\u4ea4\u6613\u91d0\u8a02\u3002\u6211\u5011\u4ee5\u4e0b\u5c07\u7c21\u4ecb\u9999\u6e2f\u6709\u95dc\u8f49\u8b93\u5b9a\u50f9\u7684\u6cd5\u5f8b\u548c\u5be6\u52d9\u7684\u6700\u65b0\u60c5\u6cc1\u3002<\/p>\n\n\n\n<p><em><strong>\u9999\u6e2f\u7684\u8f49\u8b93\u5b9a\u50f9(TP)<\/strong><\/em><\/p>\n\n\n\n<p>\u57282018\u5e74\u7684\u7acb\u6cd5\u4fee\u8a02\u524d\uff0c\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c20\u689d\uff08\u73fe\u5df2\u5ee2\u9664\uff09\u662f\u4e00\u689d\u904e\u5f80\u9577\u671f\u88ab\u7528\u4f5c\u8655\u7406\u8f49\u8b93\u5b9a\u50f9\u554f\u984c\u7684\u6cd5\u5f8b\u3002\u6839\u64da\u8a72\u689d\u6587\uff0c\u5982\u679c\u4e00\u500b\u975e\u9999\u6e2f\u5c45\u6c11\u8207\u4e00\u500b\u8207\u5b83\u6709\u5bc6\u5207\u806f\u7e6b\u7684\u5c45\u6c11\u5c55\u958b\u696d\u52d9\uff0c\u800c\u9019\u4e9b\u696d\u52d9\u7684\u5b89\u6392\u5c0e\u81f4\u8a72\u9999\u6e2f\u5c45\u6c11\u6c92\u6709\u7522\u751f\u9999\u6e2f\u5229\u6f64\u6216\u4f4e\u65bc\u4e00\u822c\u4ea4\u6613\u7684\u5229\u6f64\uff0c\u8a72\u975e\u9999\u6e2f\u5c45\u6c11\u7684\u696d\u52d9\u5c07\u6703\u56e0\u88ab\u8996\u70ba\u5728\u9999\u6e2f\u5c55\u958b\u696d\u52d9\u800c\u88ab\u9999\u6e2f\u7576\u5c40\u5fb5\u7a05\u3002\u73fe\u6642\uff0c\u9999\u6e2f\u7684\u8f49\u8b93\u5b9a\u50f9\u554f\u984c\u4e3b\u8981\u6309\u7b2c50AAF\u689d\u9023\u540c\u5176\u4ed6\u53cd\u907f\u7a05\u689d\u6b3e\u4f86\u8655\u7406\u3002\u5982\u679c\u5169\u500b\u95dc\u806f\u65b9\u4e4b\u9593\u7684\u4ea4\u6613\uff08i\uff09\u6709\u7570\u65bc\u5169\u500b\u7368\u7acb\u500b\u9ad4\u4e4b\u9593\u7684\u4ea4\u6613\u548c\uff08ii\uff09\u8ce6\u4e88\u6f5b\u5728\u7684\u9999\u6e2f\u7a05\u6536\u5229\u76ca\uff0c\u8a72\u689d\u6587\u5247\u6388\u6b0a\u9999\u6e2f\u7a05\u52d9\u5c40\u6309\u516c\u5e73\u4ea4\u6613\u539f\u5247\u5c0d\u6536\u5165\u6216\u652f\u51fa\u9032\u884c\u8f49\u8b93\u5b9a\u50f9\u7684\u8abf\u6574\u3002\u9019\u539f\u5247\u8207\u7d93\u5408\u7d44\u7e54\u7684\u300a2017 OECD\u79fb\u8f49\u8a02\u50f9\u5831\u544a\u6307\u5c0e\u539f\u5247\u300b(2017\u5e747\u6708\u767c\u5e03)\u5c0d\u61c9\uff0c\u4e26\u5f9e2018\u5e744\u67081\u65e5(\u53732018\/19\u7a05\u52d9\u5e74\u5ea6)\u8d77\u958b\u59cb\u751f\u6548\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7d0d\u7a05\u4eba\u6709\u8cac\u4efb\u8b49\u660e\u4ea4\u6613\u662f\u5426\u4ee5\u516c\u5e73\u4ea4\u6613\u9032\u884c\uff0c\u5982\u679c\u4ed6\u5011\u4e0d\u80fd\u6eff\u8db3\u9999\u6e2f\u7a05\u52d9\u5c40\u7684\u8981\u6c42\uff0c\u7a05\u52d9\u5c40\u53ef\u80fd\u6703\u505a\u51fa\u76f8\u61c9\u7684\u8f49\u8b93\u5b9a\u50f9\u8abf\u6574\u3002<\/p>\n\n\n\n<p><em><strong>\u4e09\u5c64\u67b6\u69cb\u7684\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6&nbsp;<\/strong><\/em><\/p>\n\n\n\n<p><em>\u7e3d\u9ad4\u6a94\u6848\u548c\u5206\u90e8\u6a94\u6848<\/em><\/p>\n\n\n\n<p>\u7e31\u4f7f\u65b0\u6cd5\u5f8b\u5df2\u7d93\u51fa\u53f0\uff0c\u6211\u5011\u4e86\u89e3\u5230\u9999\u6e2f\u7684\u4e00\u4e9b\u4f01\u696d\u4e26\u672a\u5f97\u6089\u4ed6\u5011\u53ef\u80fd\u9808\u7b26\u5408\u4e09\u5c64\u67b6\u69cb\u7684\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u8981\u6c42\u3002\u4e8b\u5be6\u4e0a\uff0c\u81ea2018\u5e744\u6708\u8d77\uff0c\u9999\u6e2f\u7a05\u52d9\u5c40\u6703\u8981\u6c42\u4efb\u4f55\u5f9e\u4e8b\u95dc\u806f\u4ea4\u6613\u7684\u9999\u6e2f\u5be6\u9ad4\u6e96\u5099\u4e00\u500b\u7e3d\u9ad4\u6a94\u6848(Master File)\u548c\u4e00\u500b\u5206\u90e8\u6a94\u6848(Local File)\u3002\u5b83\u5011\u5fc5\u9808\u5728\u63d0\u4ea4\u5831\u7a05\u8868\u6642\u62ab\u9732\u4ed6\u5011\u662f\u5426\u9700\u8981\u6e96\u5099\u4efb\u4f55\u8f49\u8b93\u5b9a\u50f9\u76f8\u95dc\u7684\u6587\u4ef6\u3002\u7136\u800c\uff0c\u5982\u679c\u67d0\u5be6\u9ad4\u5728\u4e00\u500b\u6307\u5b9a\u7684\u6703\u8a08\u671f\u9593\u81f3\u5c11\u7b26\u5408\u4ee5\u4e0b\u5169\u500b\u8c41\u514d\u6a19\u6e96\uff0c\u5247\u53ef\u7372\u8c41\u514d\u64ec\u5099\u6709\u95dc\u6587\u4ef6\u3002<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp; &nbsp;\u8de8\u570b\u516c\u53f8\u96c6\u5718\u7684\u7e3d\u6536\u5165\u4e0d\u8d85\u904e4\u5104\u7f8e\u5143\u3002<br>\u2022&nbsp;&nbsp; &nbsp;\u8cc7\u7522\u7e3d\u50f9\u503c\u4e0d\u8d85\u904e3\u5104\u7f8e\u5143\uff1b\u548c\/\u6216<br>\u2022&nbsp;&nbsp; &nbsp;\u5e73\u5747\u50f1\u54e1\u4eba\u6578\u4e0d\u8d85\u904e100\u4eba\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u5982\u679c\u76f8\u95dc\u7684\u95dc\u806f\u4ea4\u6613\u4e0d\u8d85\u904e\u4ee5\u4e0b\u91d1\u984d\uff0c\u9999\u6e2f\u516c\u53f8\u5c31\u4e0d\u9700\u8981\u6e96\u5099\u5206\u90e8\u6a94\u6848\u3002<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp; &nbsp;\u7269\u696d\u8f49\u8b93\uff08\u7121\u8ad6\u662f\u52d5\u7522\u9084\u662f\u4e0d\u52d5\u7522\uff0c\u4f46\u4e0d\u5305\u62ec\u91d1\u878d\u8cc7\u7522\u548c\u7121\u5f62\u8cc7\u7522\uff09 &#8211; 2.2\u5104\u6e2f\u5143\u3002<br>\u2022&nbsp;&nbsp; &nbsp;\u91d1\u878d\u8cc7\u7522\u7684\u4ea4\u6613 &#8211; 1.1\u5104\u6e2f\u5143\u3002<br>\u2022&nbsp;&nbsp; &nbsp;\u7121\u5f62\u8cc7\u7522\u7684\u8f49\u8b93 &#8211; 1.1\u5104\u6e2f\u5143\uff1b\u4ee5\u53ca<br>\u2022&nbsp;&nbsp; &nbsp;\u5176\u4ed6\u4ea4\u6613 &#8211; 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