1 營營營營營營營 營營營 100 營 9 營
Feb 10, 2016
*
1009
*()
*
* (11)
* (3)
*
99200100251.()(200100) 17%512.20017%343.5134174.1725175.511734(3)
*(8)
*(8)
* 120,000 0 120,001 17 17(120,000)1/2 181,818(181,818120,000)1/2 181,818 181,819 17(5)
*(24)(2)(24)
*()39 10 15?(25)
(100) 10
*(24-4)
365()17%*(24-4)
*(24-4)
*7710(39)
*
*
87()*(366-1)
*8910%(66-1)
*40%25%(9917%)15(23)17%40%10%10%
*(66-6) 110%1002575752510.333333.33%10%7510%7.567.532.567.532.510.481548.15%10%33.33%48.15%9917%
*7171-141252673
*8871738860
()*1
88
88
25
1
()
*919301/26
*5153171111130
*71 11411
*1.1510%31,5002. 1520%94,50033.7110811082(79108)
*(43-1)
*(Transfer Pricing, TP)TP4110
*
*43-2100
*//(31)
*
*()()5()399778979/
*304
*
*
*
()()()
*()
200
10%
*244139
*10017%17()(OBU)5
*510050150(=100+50)200
*2,00017%340 (2,00017%=340)51,000280 [2,000 + 1,000 200] 10% = 280() () () () ()340280
*
*OBU
59-55099057058OBU0-5500
*400020010380170
*1000+500-1050-100-35001400200101200
5909905735058OBU10501400120
* !
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