本建议于2026年7月底征求一些行业专业人士意见后向OECD的公共征求意见邮箱反馈

Recommendations for Revising Chapter VII of the OECD Transfer Pricing Guidelines (2022 Edition)

1. Recommendation to address the value attribution of modern technology services rendered by platform-based IT enterprises.

Enterprises engaged in platform-based sales may incur substantial IT infrastructure operating costs and elevated administrative overheads. The substantive value created by artificial intelligence and algorithms ought not to be subjected to simplified approaches that mechanically apply reduced tax rates. In this regard, China confronts substantive high operating costs on a par with those of the United States, as well as public-interest costs associated with the coverage of the gig economy. As the two leading nations in the digital economy, China and the United States share a foundational environment characterized by similarities in IT-sector tax practice. Accordingly, with respect to Chinese platform-based enterprises that are analogous, in the context of multinational enterprise transfer pricing, to those covered under the United States SBS Plan, it is recommended that the U.S. corporate transfer pricing cost standards be substantively adopted by reference.

2. Recommendation to address the computational methodology for ESG public-interest investments.

Under the conventional ESG calculation framework predicated upon the headquarters entity, due consideration should be accorded to the accounting recognition and measurement of localized costs at the branch level.

3. Recommendation to address the value attribution of purely gig-economy-based and freelancer platforms.

Purely public-interest-oriented, non-profit digital platforms have emerged, the value creation logic of which differs materially from that of traditional commercial entities. Although such platforms do not directly generate profits, they reduce aggregate societal transaction costs through the provision of infrastructure, thereby generating substantial positive externalities. In tax assessments, reliance solely upon financial profit indicators would risk materially understating their actual economic contributions. Accordingly, exploration should be undertaken to introduce quantified social benefit indicators, integrating user scale, activity levels, and the catalytic effect upon social employment, with a view to constructing a multi-dimensional value and cost attribution system. This would safeguard the fairness and reasonableness of tax base determination and avert undue suppression of emerging public-interest-oriented configurations of the digital economy.

Jianbo Liu

Information Technology Project Management Professional、Senior Engineer、Senior Auditor

Expert of Jiangsu Society of Digital Economy Think Tank、 Member of  China Computer Federation Technical Committee、 Member of the Provincial Theoretical Research Backbone Talent Pool of the Jiangsu Provincial Department of Audit

OECD转让定价指南第七章（2022版）的修订建议

  1. 建议关注平台化IT企业现代技术服务的价值认定问题。涉及平台化销售的企业，可能会有较高的IT基础设施运营成本和较高的管理成本，这些人工智能、算法构成的实质性的价值，不宜采用简单方式套用较低税率。在这方面，中国面对与美国同等标准的实质性高运营成本，和对零工经济覆盖的一些公益性的成本，中美两国作为数字化经济的领头国家，具有IT领域税收实务的相似性基础环境。因此涉及跨国公司转移定价的与美国SBS计划中相似的中国平台化企业，建议实质性采纳美国企业转移定价成本标准。
  2. 建议关注ESG公益化投资的计算问题。在通常以总公司为基础的ESG计算环境下，合理化考虑分支机构本地化成本的的核算。
  3. 建议关注纯零工经济与自由职业者平台的价值认定问题。目前已经出现了纯公益性为目的，非营利性质的数字平台，其价值创造逻辑与传统商业实体存在显著差异。此类平台虽不直接产生利润，但通过提供基础设施降低了社会整体交易成本，创造了巨大的正外部性。在税务评估中，若仅依据财务利润指标，极易低估其实际经济贡献。因此，应探索引入社会效益量化指标，结合用户规模、活跃度及对社会就业的带动作用，构建多维度的价值和成本认定体系，以确保税基确定的公平性与合理性，避免对新兴公益型数字经济形态造成不当抑制。

刘剑波

信息系统项目管理师、高级工程师、高级审计师

江苏省数字经济学会智库专家、中国计算机学会专委委员、江苏省审计厅全省理论研究骨干人才库成员