随着新冠疫情的来袭，人们的生活与企业的运营多方面受阻。安永美洲中国海外投资业务部将在接下来的一段时间从财务、税务、国际贸易、供应链和投资等多方面与大家进行一系列的分享与探讨，希望能够帮助在美中资企业更好地应对疫情给企业带来的各种影响。

本期分享的主题为：

疫情对跨国企业转让定价的影响

随着新冠疫情在全球的持续发展， 企业的转让定价也受到了多方面的影响，主要包括资金流动、日常运营、员工、转让定价政策和法务（请参见下面的图1）。

图 1: 新冠对企业影响的主要方面

　　对于进入美国市场的中国公司而言，如何管理好美国经营活动的流动性、评估和调整转让定价政策以及为关联方协议变更准备相关文档是转让定价实务的重点。

1. 资金流动性管理

受疫情影响，企业不仅要满足其短期现金需求，而且还要考虑如何提供长期的财务支持以保障子公司的持续经营。企业需要更快速地获取资金以应对疫情和经济情况的不稳定状况。关于资金流动性管理可以考虑以下方法：

►重新考虑集团内部融资制度并根据当前的危机管理需求进行调整

►考虑库存采购的不同方法，用抵押来降低融资成本

    • 回购库存以减轻关联方流动性压力，并改善对外的资产抵押

►根据非关联方付款方式来调整关联方付款条款

►考虑集团内部补偿机制（成本加成vs利润分成）

►重新考虑特许权使用费、管理费等其他费用支付

2. 业务运营与员工

公司管理层需要评估疫情造成的供应链中断对业务运营及相应的转让定价实务的影响。公司可以考虑采取以下措施：

►评估现有的风险管理制度是否需要调整以增强企业在各国和地区的应对能力。

►分析是否原本集中的供应链流程变得区域化，并了解这是否会引起新的关联方交易。

►量化由于供应链中断产生的非经常性成本，并确定其来源及处理办法。

为了应对供应链的中断，企业还需要考虑对员工职能及相应的转让定价政策进行调整。公司可以考虑以下措施：

►采取灵活的工作安排

►分析员工远程工作是否会影响转让定价政策或产生其他风险（例如，常设机构风险）

►对于各国员工分工合作的情况，了解地方政府提供了哪些税务激励，并评估转让定价政策是否与这些激励要求相左

3. 转让定价政策

企业的转让定价政策通常包括为内部的关联方制造公司，分销公司和服务公司制定利润率指标。当前的疫情下，企业需要考虑这些内部关联方的利润率是否会受到影响。经合组织的指导意见是关注完整的价值链，而不仅是关注个别关联方状况。由于关联方和非关联方都可能受到疫情影响，企业可以用可比性分析来评估影响：

►内部可比数据和其他市场数据（如非关联方分销商及制造商的价格变动等）是重要的依据

►新的基准数据和财务预测可能短期内无法获得

►从常用的数据库获取可比公司数据可能并不支持疫情下的利润率变动，因为：

• 2020年的财务结果是与2017到2019年数据进行对比，这三年的数据不能反映经济下行的现状

• 2020年的数据要在2021年年底才能获得

• 即使有2020年的数据，也不太可能完全反映出经济下行的现状，因为持续亏损或破产的公司将不被纳入可比公司

►回顾往年供应链中的利润划分模式，并评估该模式是否适用2020年运营状况

►回顾2008至2009年金融危机时期的可比数据，评估当时下调的利润率可否作为2020 年的可比参考

根据可比性分析的结果， 企业可考虑调整转让定价政策：

►根据2020年及之后的预算和财务计划来相应调整转让定价政策

►评估，审阅和修改现有合同

►由于企业未来经营状况的不确定性，企业需考虑提前进行必需的转让定价调整，并准备详细的转让定价文档

4. 关联方协议

公司可以采取以下五个步骤审阅和修改现有的关联方协议：

►评估非关联方协议是否仍适用为可比对象

►根据当前运营情况分析关联方协议

►确定修订协议的法律依据

►对所做的分析调查进行存档

►修改协议

5. 近期可采取的措施

面对疫情，企业可从以下几个方面开始着手：

►分析疫情对企业主要业务的冲击以及其对转让定价政策的影响

►从战略上考虑如何采用转让定价工具应对危机

►制作当期文档，包括修订后的关联方交易协议，用作依据的非关联方交易数据和分析， 以及其他在税务审计时需要出具的文档

如果对转让定价有任何问题，欢迎随时电话或邮件联系我们。

联系人：

张晓青

安永中国海外投资业务部美洲区主管合伙人

Ernst & Young LLP

+1 617 375 3792

xiaoqing.zhang@ey.com

 

吴弘

安永中国海外投资业务部美洲区国际税业务执行总监

Ernst & Young LLP

+1 617 585 0987

laura.wu@ey.com

 

毛岱彦

安永中国海外投资业务部美洲区转让定价负责人

Ernst & Young LLP

+1 617 585 0323

daiyan.mao@ey.com

CGCC Chicago- WordPress Developer & Web Designer

网站开发与维护

Summary: 

The Junior WordPress Developer & Web Designer’s primary function is to develop and optimize WordPress websites to reach each clients’ goals: building brand awareness, driving credibility and/or generating leads.

Duties and Responsibilities:

• Meet with Graph Designer, Executive Director and other team members to determine the scope of the project

• Development, implementation and maintenance of the themes, plugins and data utilized for all client websites

• Monitor performance and capacity to identify, prevent and resolve website issues

• Maintain appropriate security protocols and best practices of efficient coding

• Stay current on web and content marketing best practices, emerging technologies and key social media platforms

Skills and Competencies:

• Knowledge in web design, development and management, utilizing WordPress CMS is a must

• Strong knowledge of Adobe Creative Cloud

• Understanding of digital marketing best practices related to website optimization, SEO, content management

• Strong decision-making, problem-solving and organizational skills

• Passion for website development, web design, and other media such as video, graphic design, and photography

• Understanding all forms of both traditional and digital marketing, including but not limited to, web strategies, social media, new media, guerilla and “word of mouth” marketing and public relations

• Professional proficiency in both Chinese (mandarin) and English

Requirements:

•Current undergraduate students or bachelor’s degree in Web Development, Web Design, Computer Science, IT or similar field.

Job Type: Internship

Experience:

• WordPress: 1-2 years (Required)

• Adobe Creative Suite: 1 year (Preferred)

Education:

• Bachelor’s (Preferred)

Language:

• Mandarin (Required)

Work authorization:

• United States (Preferred)

CGCC Chicago – Content Volunteer & Translator

文书编辑和翻译志愿者

Role purpose:

CGCC-Chicago team is growing quickly as we continue to develop the most exciting, intimate programs and events all year round and we are looking to add a driven and motivated individual to the team. This person must be an excellent leader and communicator, capable of keeping members of teams aligned, well-organized, and on schedule.

The keys to this role are excellent interpersonal skills in both English and Chinese, the ability to turn ideas into outcomes and an aptitude for being both ed and flexible in an ever-evolving environment.

The Role will be responsible for:

• Content Ideation: contributes to the ideation process with fresh ideas from experiences

• Helping with speaker management, content editing/strategy/execution and coordinating event team operations with other teams within the organization

• Researching content (both in terms of potential speakers and topics)

• Coordinating with graph design team to create compelling marketing materials agendas/brochures/posters and more

• Assisting with special events planning, development, coordination and delivery as requested.

• Assisting the events team in creating unique on-site experiences

• Translating articles from English to Chinese and Chinese to English

Required Technical and Professional Expertise:

• Excellent written and verbal communication skills in English and Chinese Mandarin

• Proficiency in MS Office Suite especially Word/PPT

• Must have excellent interpersonal and organizational skills and be able to balance multiple projects

• Has an understanding of the tools used in day-to-day business interactions: Mac, PC, Adobe Creative Suite, etc.

• Be Passionate and willing to learn about using data, platforms and tools to create content

• Committed to being nimble, learning and executing with excellence

Preferred Tech and Prof Experience:

• A degree or pursing a degree in the (Digital) Arts, Media, (Visual) Communications, Journalism or other similar creative writing and/or design field is strongly preferred.

This position is located at our office in downtown Chicago. Your schedule will be approximately 10-15 hours per week including one team onsite meeting per week. This position is non-paid. However, CGCC-Chicago provides standard reimbursement to cover your commute, extra travel, cellphone and meal expenses.

To Apply:

Please send your resume to treasurer@cgccchicago.org with the subject “WordPress Developer & Web Designer” or “Content Volunteer& Translator”