哈萨克斯坦新《转移价格法》对石油公司国际原油销售的影响及对策研究

为了更好地规范哈萨克斯坦国际业务中涉及的贷款、采购服务和原油销售等进出口业务,2010年6月30日,哈萨克斯坦政府修订了《转移价格法》。新《转移价格法》将被监管的主体扩大至＂哈萨克斯坦境内发生的与国际交易相关的交易＂公司;要求公司定期提供交易监督报表,签订《转移价格协议》;取消了修订前允许商品销售价格与市场价格偏离10的规定。新《转移价格法》与旧法相比,包含很多积极的改变和修订,但也存在一些问题。例如,新《转移价格法》对转移价格和关联关系的认定有待商榷,将管理范围拓展到哈境内的交易有失公平,市场价格的确定过于简单等。新《转移价格法》对石油公司的国际原油销售带来很大的财税风险。因此,石油公司应规范销售业务流程,严格要求买方提供销售费用证明文件;及时准确报送原油销售报表和相关销售费用证明文件,接受政府监督;加强公司内部审计和外部咨询,确保销售证明文件合法合规。

Impact of Kazakhstan's newly revised transfer pricing law on international crude oil sales

On June 30, 2010, Kazakhstan’s government revised its transfer pricing law. This law applies to petroleum and petroleum products. The government published an official list of sources of crude oil market price information. The supervisory institutions inspect whether the transaction price conforms to the "market" price. The new revision to the transfer pricing law expands the scope of the main supervisory body, which requires companies to monitor and report regularly on transactions and sign a "Transfer Pricing Agreement", and cancels former stipulations which allow 10% deviations between a commodity’s sale price and the market price. The new transfer pricing law contains many positive changes and amendments to the old, but there are some problems. Outstanding issues remain, like the seeming unfairness of imposing such control on Kazakhstan domestic transactions and apparently too simple a determination of the market price etc. This law’s effect on oil companies’ international oil transactions poses considerable fiscal risks to those companies. Therefore,to reduce the risks petroleum companies should standardize the sales process; strictly require the buyer to provide written proof of cost of sales; send certified copies of the original crude oil sales report forms and the related cost-of-sales documents promptly and accurately; accept government supervision; strengthen the company’s internal audit and external consultation; and guarantee that the certified copies are in legal form and legitimate.