税务与会计🇭🇰 Hong Kong

在香港应对转移定价规则与合规：全面指南

本文深入解析香港的转移定价法规，为在香港管辖范围内经营的企业提供重要见解。内容涵盖关键合规要求、文档标准以及降低风险的策略，确保对监管环境有清晰的理解。

Businessportalen Editorial Team8 June 20266 分钟阅读4 次阅读

Navigating Transfer Pricing Rules and Compliance in Hong Kong: A Comprehensive Guide

香港以其营商环境友好和低税率著称，近年来在税务政策上，尤其是与转移定价相关方面，越来越与国际标准接轨。对于在香港或通过香港经营的跨国企业（MNEs）而言，理解并遵守这些不断演变的转移定价规则，不仅是良好治理的问题，更是风险管理和可持续经营的关键。本全面指南深入探讨香港转移定价制度的复杂性，为企业家和商务专业人士提供实用见解。

The Evolution of Transfer Pricing in Hong Kong

历史上，香港的 Inland Revenue Ordinance (IRO) 并未包含专门的转移定价立法。相反，Inland Revenue Department (IRD) 依靠一般反避税条款（IRO 第61条及第61A条）来挑战不符合独立交易原则的交易。然而，为响应 Organisation for Economic Co-operation and Development (OECD) 的 Base Erosion and Profit Shifting (BEPS) 项目，香港引入了全面的转移定价监管框架。Inland Revenue (Amendment) (No. 6) Ordinance 2018 自 2018年7月13日起生效，将转移定价规则编纂入法，使香港与国际最佳实践接轨。该修订引入了关于转移定价文档、逐国报告（CbCR）以及预先定价安排（APA）制度的具体规定。

香港转移定价制度的核心原则是独立交易原则（arm's length principle）。该原则规定，关联企业之间的交易应在可比情况下按独立当事人之间的交易方式进行处理。任何偏离该原则并在香港导致税务利益的情形，均可被 IRD 调整，从而可能产生税务负担、利息及罚款。

Key Legislative Provisions

Section 50A and 50B of the IRO: These sections empower the IRD to make transfer pricing adjustments if transactions between associated persons are not conducted at arm's length, and this results in a tax advantage in Hong Kong. The definition of 'associated person' is broad, encompassing entities directly or indirectly controlling, or being controlled by, another entity, or entities under common control.
Section 50C to 50H of the IRO: These sections specifically address transfer pricing documentation requirements, including master file, local file, and country-by-country reporting.
Section 50I to 50K of the IRO: These sections introduce the APA regime, allowing taxpayers to proactively agree on transfer pricing methodologies with the IRD.