{"id":51,"date":"2026-09-16T09:00:00","date_gmt":"2026-09-16T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=51"},"modified":"2026-10-23T08:59:40","modified_gmt":"2026-10-23T00:59:40","slug":"arm-length-principle-methods","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/arm-length-principle-methods\/","title":{"rendered":"\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u4f53\u7cfb"},"content":{"rendered":"

\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm’s Length Principle\uff09<\/h2>\n
\n

“\u5173\u8054\u4f01\u4e1a\u4e4b\u95f4\u7684\u4ea4\u6613\u5e94\u5f53\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219,\u5373\u4ea4\u6613\u4ef7\u683c\u548c\u6761\u4ef6\u5e94\u5f53\u4e0e\u975e\u5173\u8054\u4f01\u4e1a\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u548c\u6761\u4ef6\u4e00\u81f4\u3002”
\u2014 \u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c41\u6761<\/p>\n<\/blockquote>\n

OECD TPG 2022 \u7b2c1.13\u6bb5\u5b9a\u4e49:<\/p>\n

\n

“The arm’s length principle is the condition and the method which uncontrolled transactions would have taken place between independent enterprises.”<\/p>\n<\/blockquote>\n

\u4e94\u79cd\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5<\/h2>\n
\n\n\n\n\n\n\n\n\n\n
\u65b9\u6cd5<\/th>\n\u5168\u79f0<\/th>\n\u9002\u7528\u573a\u666f<\/th>\n\u5173\u952e\u8981\u70b9<\/th>\n<\/tr>\n<\/thead>\n
CUP<\/strong><\/td>\n\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5<\/td>\n\u5b58\u5728\u53ef\u6bd4\u975e\u5173\u8054\u4ea4\u6613<\/td>\n\u6700\u76f4\u63a5\u3001\u6700\u53ef\u9760;\u5185\u5916\u90e8\u53ef\u6bd4\u5747\u53ef<\/td>\n<\/tr>\n
RPM<\/strong><\/td>\n\u518d\u9500\u552e\u4ef7\u683c\u6cd5<\/td>\n\u5206\u9500\u5546(\u4e70\u4f4e\u5356\u9ad8\u8d5a\u53d6\u52a0\u6210)<\/td>\n\u4ee5\u518d\u9500\u552e\u4ef7\u683c\u51cf\u5408\u7406\u6bdb\u5229<\/td>\n<\/tr>\n
CPM<\/strong><\/td>\n\u6210\u672c\u52a0\u6210\u6cd5<\/td>\n\u5236\u9020\u5546\u3001\u670d\u52a1\u63d0\u4f9b\u5546<\/td>\n\u4ee5\u6210\u672c\u52a0\u5408\u7406\u6bdb\u5229<\/td>\n<\/tr>\n
TNMM<\/strong><\/td>\n\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5<\/td>\n\u5e38\u89c4\u5206\u9500\u3001\u5408\u540c\u5236\u9020\u5546\u3001\u670d\u52a1<\/td>\n\u6bd4\u8f83\u5b8c\u5168\u5173\u8054\u65b9\u7684\u51c0\u5229\u7387(\u6700\u5e38\u7528)<\/td>\n<\/tr>\n
PSM<\/strong><\/td>\n\u5229\u6da6\u5206\u5272\u6cd5<\/td>\n\u9ad8\u5ea6\u6574\u5408\u3001\u65e0\u5f62\u8d44\u4ea7\u8d21\u732e\u91cd\u5927\u7684\u4ea4\u6613<\/td>\n\u6309\u5404\u65b9\u8d21\u732e\u5206\u5272\u5408\u5e76\u5229\u6da6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
\n

\u4e2d\u56fd\u5b9e\u8df5<\/strong>: TNMM\u662f\u6700\u5e38\u7528\u7684\u65b9\u6cd5(\u5360\u8f6c\u8ba9\u5b9a\u4ef7\u5206\u6790\u7684\u5927\u90e8\u5206);PSM\u5e38\u7528\u4e8e\u65e0\u5f62\u8d44\u4ea7\u548c\u9ad8\u5ea6\u6574\u5408\u4ea4\u6613\u3002<\/p>\n<\/blockquote>\n

\u65b9\u6cd5\u9009\u62e9\u5c42\u7ea7<\/h2>\n

OECD TPG 2022\u5f3a\u8c03”\u6700\u6070\u5f53\u65b9\u6cd5”(Most Appropriate Method)\u539f\u5219:<\/p>\n

    \n
  1. \u4e0d\u5b58\u5728\u56fa\u5b9a\u7684\u4f18\u5148\u7ea7(\u4e0e\u65e7\u7248\u4e0d\u540c)<\/li>\n
  2. \u6839\u636e\u4ea4\u6613\u6027\u8d28\u3001\u53ef\u6bd4\u6570\u636e\u53ef\u5f97\u6027\u9009\u62e9<\/li>\n
  3. \u9700\u8fdb\u884c\u529f\u80fd\u98ce\u9669\u5206\u6790(FAR\u5206\u6790)\u786e\u5b9a\u4ea4\u6613\u6027\u8d28<\/li>\n
  4. \u53ef\u8003\u8651\u591a\u79cd\u65b9\u6cd5,\u53d6\u7ed3\u679c\u4e00\u81f4\u6027\u6700\u9ad8\u8005<\/li>\n<\/ol>\n

    \u4e2d\u56fd\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u7684\u7279\u6b8a\u6027<\/h2>\n
      \n
    1. \u53ef\u6bd4\u6027\u8c03\u6574<\/strong>: \u53ef\u5bf9\u4e0d\u53ef\u6bd4\u56e0\u7d20\u8fdb\u884c\u8c03\u6574,\u4f46\u987b\u8bf4\u660e\u7406\u7531<\/li>\n
    2. \u5730\u57df\u7279\u6b8a\u4f18\u52bf\uff08LSA\uff09<\/strong>: \u4e2d\u56fd\u5f3a\u8c03\u5e02\u573a\u6ea2\u4ef7\u548c\u5730\u57df\u7279\u6b8a\u4f18\u52bf(LSA)\u6982\u5ff5<\/li>\n
    3. \u6210\u672c\u8282\u7ea6<\/strong>: \u5728\u4e2d\u56fd\u5236\u9020\/\u670d\u52a1\u573a\u666f\u4e2d,\u53ef\u4e3b\u5f20\u6210\u672c\u8282\u7ea6\u7684\u5730\u57df\u4f18\u52bf<\/li>\n
    4. \u65e0\u5f62\u8d44\u4ea7\u672c\u5730\u5316<\/strong>: \u4e2d\u56fd\u672c\u571f\u7814\u53d1\u5f62\u6210\u7684\u65e0\u5f62\u8d44\u4ea7\u53ef\u80fd\u4eab\u6709\u8d85\u989d\u56de\u62a5<\/li>\n<\/ol>\n

      \u6587\u6863\u8981\u6c42<\/h2>\n
      \n\n\n\n\n\n\n\n
      \u6587\u6863<\/th>\n\u9002\u7528\u95e8\u69db<\/th>\n\u63d0\u4ea4\u65f6\u70b9<\/th>\n<\/tr>\n<\/thead>\n
      \u4e3b\u4f53\u6587\u6863<\/strong><\/td>\n\u8de8\u56fd\u8425\u6536 \u2265 \u20ac1bn \/ \u4eba\u6c11\u5e015\u4ebf<\/td>\n\u5173\u8054\u4ea4\u6613\u53d1\u751f\u5e74\u5ea6\u6b21\u5e746\u670820\u65e5\u524d<\/td>\n<\/tr>\n
      \u672c\u5730\u6587\u6863<\/strong><\/td>\n\u5173\u8054\u4ea4\u6613\u91d1\u989d \u2265 \u4eba\u6c11\u5e012\u4ebf(\u8d2d\u9500) \/ 4\u5343\u4e07(\u52b3\u52a1)<\/td>\n\u540c\u4e0a<\/td>\n<\/tr>\n
      \u56fd\u522b\u62a5\u544a<\/strong><\/td>\n\u8de8\u56fd\u8425\u6536 \u2265 \u20ac7.5bn \/ \u4eba\u6c11\u5e0155\u4ebf<\/td>\n\u6b21\u5e7412\u670831\u65e5\u524d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
      \n

      \u4ee5\u4e0a\u95e8\u69db\u6839\u636e\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2016\u5e74\u7b2c42\u53f7\u53ca\u540e\u7eed\u4fee\u8ba2\u3002<\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"

      \u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8981\u6c42\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u5e94\u4e0e\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u5b9a\u4ef7\u4e00\u81f4,\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6838\u5fc3\u539f\u5219,\u4e5f\u662f\u5404\u56fd\u7a0e\u52a1\u5f53\u5c40\u5ba1\u67e5\u7684\u57fa\u7840\u3002<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-51","post","type-post","status-publish","format-standard","hentry","category-6"],"_links":{"self":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/51","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/comments?post=51"}],"version-history":[{"count":2,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/51\/revisions"}],"predecessor-version":[{"id":64,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/51\/revisions\/64"}],"wp:attachment":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/media?parent=51"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/categories?post=51"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/tags?post=51"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}