Example 2: A is a health food wholesale enterprise located in country A. It buys products from P, the parent company of country B, and then sells them to independent retailers. Company A has relations with three health food wholesale companies, all of which buy products from European manufacturers and then sell them to independent retailers. Therefore, Company A thinks that its business activities are the same as those of these three companies. But these three companies are all private enterprises, and they can only get sales and net profit indicators. Therefore, Company A decided to choose Sales Profit Rate (ROS) as the comparison index. The profit margins of these three companies are 3%, 3.5% and 4% respectively. Company A decided to use 3.5% as a reference. In the past three years, the general and management expenses of Company A accounted for an average of 3% of the sales, and it is estimated that the sales expenses for the next year will be 6% of the sales. In this way, Company A must obtain a gross profit margin of 12.5% in order to obtain a net profit margin of 3.5%. The retail price of each product of Company A is US$ 8, so it must have a net profit of US$ 65,438+0 per product to ensure a gross sales margin of 65,438+02.5%. In this way, the unit price paid by company A to parent company P of country B should be $7.
Example 3: Company P is an American company. It buys plastics from M Company, a German subsidiary, and then wholesales them in the United States. The production and operation of M company in Germany has been licensed by P company in the United States. In addition, M company is the only enterprise in Germany that produces this kind of plastic. It does not sell this kind of plastic to non-affiliated enterprises, but only to company P in the United States. In other European countries, some companies have the license of American company P to produce this kind of plastic and then sell it to third-party wholesalers. Company P in the United States does not know the prices of products sold by European companies to third parties, but only their sales, gross sales margin and net sales profit margin. Company P originally intended to use the cost additive process to determine the transfer price, but through functional analysis, it was found that the data of these European companies contained a large number of factory-level management costs (German company M also had such costs), some of which were part of operating expenses. But company P doesn't know how much of the cost of selling products is the management cost at the factory level. Therefore, it is impossible for company P to get gross profit, but the transnational net profit rate can be determined. At this time, the transaction net profit rate method can be adopted.