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Announcement No. 6 [2017] of the State Administration of Taxation—Announcement on Issuing the Measures for the Administration of Adjustments under Special Tax Investigation and Mutual Consultation Procedures [Partially Invalid]
国家税务总局公告2017年第6号――关于发布《特别纳税调查调整及相互协商程序管理办法》的公告 [部分失效]
【法宝引证码】

Announcement of the State Administration of Taxation 

国家税务总局公告

(No. 6 [2017]) (2017年第6号)

Announcement on Issuing the Measures for the Administration of Adjustments under Special Tax Investigation and Mutual Consultation Procedures 关于发布《特别纳税调查调整及相互协商程序管理办法》的公告
In order to thoroughly implement the Plan for Deepening the Reform of the State Tax and Local Tax Collection System, further improve the administration of adjustments under special tax investigation and mutual consultation procedures, actively apply the achievements of the Tax Base Erosion and Profit Shifting (BEPS) action plan, and effectively implement thetreaties, agreements or arrangements on the avoidance of double taxation signed between China and other countries, in accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, and the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof, the State Administration of Taxation has developed the Measures for the Administration of Adjustments under Special Tax Investigation and Mutual Consultation Procedures, which are hereby issued and shall come into force on May 1, 2017. 为深入贯彻落实《深化国税、地税征管体制改革方案》,进一步完善特别纳税调查调整及相互协商程序管理工作,积极应用税基侵蚀和利润转移(BEPS)行动计划成果,有效执行我国对外签署的避免双重征税协定、协议或者安排,根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则的有关规定,国家税务总局制定了《特别纳税调查调整及相互协商程序管理办法》,现予以发布,自2017年5月1日起施行。
Annexes: 特此公告。
1. Form for Self-payment of Taxes under Special Tax Adjustments 附件:
 1.特别纳税调整自行缴纳税款表
2. Form for the Determination of an Affiliation 
 2.关联关系认定表
3. Form for the Determination of an Affiliated Transaction 
 3.关联交易认定表
4. Notice on A Special Tax Investigation Conclusion 
 4.特别纳税调查结论通知书
5. Negotiation Minutes 
 5.协商内容记录
6. Notice on Preliminary Adjustments under a Special Tax Investigation 
 6.特别纳税调查初步调整通知书
7. Notice on Adjustments under Special Taxation Investigation 
 7.特别纳税调查调整通知书
8. Application Form for Initiating Mutual Consultation Procedures for Special Tax Adjustments 
 8.启动特别纳税调整相互协商程序申请表
9. Notice on Making up (Refunding) the Taxes under a Special Tax Adjustment Mutual Consultation Agreement 
State Administration of Taxation 9.特别纳税调整相互协商协议补(退)税款通知书
March 17, 2017 国家税务总局
Measures for the Administration of Adjustments under Special Tax Investigation and Mutual Consultation Procedures 2017年3月17日
 特别纳税调查调整及相互协商程序管理办法
Article 1 These Measures are developed in accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the Regulation on the Implementation thereof, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and the Detailed Rules for the Implementation thereof and the treaties, agreements or arrangements on the avoidance of double taxation signed between China and other countries (hereinafter referred to as “tax treaties). 
   第一条 根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其实施条例、《中华人民共和国税收征收管理法》(以下简称税收征管法)及其实施细则以及我国对外签署的避免双重征税协定、协议或者安排(以下简称税收协定)的有关规定,制定本办法。
Article 2 Tax authorities shall be oriented around risk management, build and improve the monitoring and administration indicator system for the profit level of affiliated transactions, strengthen the monitoring of the profit level of enterprises, and promote enterprises' compliance with tax laws through special tax adjustment monitoring and administration and adjustments under special tax investigations. 
   第二条 税务机关以风险管理为导向,构建和完善关联交易利润水平监控管理指标体系,加强对企业利润水平的监控,通过特别纳税调整监控管理和特别纳税调查调整,促进企业税法遵从。
Article 3 Where a tax authority finds, when conducting special tax adjustment monitoring and administration by affiliated tax declaration examination, contemporaneous documentation administration, profit level monitoring or other means, that any enterprise has a risk of special tax adjustments, it may serve a Notice on Tax-related Matters upon the enterprise, and remind the enterprise of the tax risk it faces. 
If an enterprise receives a risk alert for special tax adjustments or finds that it faces the risk of special tax adjustments, it may make adjustments and make up the taxes due by itself. Where an enterprise makes adjustments and makes up the taxes due by itself, it shall fill out a Form for Self-payment of Taxes under Special Tax Adjustments.   第三条 税务机关通过关联申报审核、同期资料管理和利润水平监控等手段,对企业实施特别纳税调整监控管理,发现企业存在特别纳税调整风险的,可以向企业送达《税务事项通知书》,提示其存在的税收风险。
Where an enterprise makes adjustments and makes up the taxes due by itself, the tax authority may still make adjustments under special tax investigation in accordance with the relevant provisions. 企业收到特别纳税调整风险提示或者发现自身存在特别纳税调整风险的,可以自行调整补税。企业自行调整补税的,应当填报《特别纳税调整自行缴纳税款表》。
Where an enterprise requires the tax authority to confirm the pricing principles and methods for its affiliated transactions or other matters on special tax adjustments, the tax authority shall initiate the special tax investigation procedures. 企业自行调整补税的,税务机关仍可按照有关规定实施特别纳税调查调整。
 企业要求税务机关确认关联交易定价原则和方法等特别纳税调整事项的,税务机关应当启动特别纳税调查程序。
Article 4 A tax authority shall, when conducting a special tax investigation, focus on the enterprises with the following risk characteristics: 
   第四条 税务机关实施特别纳税调查,应当重点关注具有以下风险特征的企业:
(1) Enterprises with a considerable amount of affiliated transactions or various types of affiliated transactions. 
 (一)关联交易金额较大或者类型较多;
(2) Enterprises with longtime losses or tiny profits or with leaping profits. 
 (二)存在长期亏损、微利或者跳跃性盈利;
(3)Enterprises with profits lower than the average of the same industry. 
 (三)低于同行业利润水平;
(4) Enterprises whose profit levels do not match with the functions they perform, or whose earnings do not match with the costs they share. 
 (四)利润水平与其所承担的功能风险不相匹配,或者分享的收益与分摊的成本不相配比;
(5) Enterprises which have affiliated transactions with the affiliated parties in low-tax countries (or regions). 
 (五)与低税国家(地区)关联方发生关联交易;
(6) Enterprises which fail to make affiliated tax declaration or prepare contemporaneous documentation as required. 
 (六)未按照规定进行关联申报或者准备同期资料;
(7) Enterprises whose debt investments and equity investments accepted from their affiliated parties exceed the prescribed standards. 
 (七)从其关联方接受的债权性投资与权益性投资的比例超过规定标准;
(8) Enterprisesformed in countries (or regions) where the actual tax burden is lower than 12.5% and are controlled by resident enterprises or by resident enterprises and Chinese residents and whose profits are not distributed or are distributed in a reduced amount for reasons other than reasonable needs for business operation. 
 (八)由居民企业,或者由居民企业和中国居民控制的设立在实际税负低于12.5%的国家(地区)的企业,并非由于合理的经营需要而对利润不作分配或者减少分配;
(9) Enterprises that make other tax planning or arrangements not for reasonable commercial purposes. 
 (九)实施其他不具有合理商业目的的税收筹划或者安排。
Article 5 A tax authority shall serve a Tax Inspection Notice (I) upon an enterprise under investigation in an established case. Where an enterprise under investigation in an established case is a non-resident enterprise, the tax authority may authorize a domestic affiliated party or a domestic enterprise related to investigation to serve the Tax Inspection Notice (I). 
An enterprise that reaches a consensus with the tax authority through a preparatory meeting, has submitted a Letter of Negotiation and Signing Intention for an Advance Pricing Arrangement to the tax authority, and applies for the retrospective application of an advance pricing arrangement to the previous years, or an enterprise that has submitted anApplication Form for the Renewal of an Advance Pricing Arrangement may not be investigated for purposes of special tax adjustments for the time being, unless the years in question and the affiliated transactions are not involved in the advance pricing arrangement.   第五条 税务机关应当向已确定立案调查的企业送达《税务检查通知书(一)》。被立案调查企业为非居民企业的,税务机关可以委托境内关联方或者与调查有关的境内企业送达《税务检查通知书(一)》。
 经预备会谈与税务机关达成一致意见,已向税务机关提交《预约定价安排谈签意向书》,并申请预约定价安排追溯适用以前年度的企业,或者已向税务机关提交《预约定价安排续签申请书》的企业,可以暂不作为特别纳税调整的调查对象。预约定价安排未涉及的年度和关联交易除外。
Article 6 A tax authority may, when conducting a special tax investigation, require the enterprise under investigation or any of its affiliated parties or any other enterprise related to the investigation to provide relevant materials: 
   第六条 税务机关实施特别纳税调查时,可以要求被调查企业及其关联方,或者与调查有关的其他企业提供相关资料:
(1) Where the tax authority requires the enterprise under investigation or any of its affiliated party or any other enterprise related to the investigation to provide relevant materials, it shall serve a Notice on Tax-related Matters (I) upon the enterprise; or where the enterprise is outside China, the tax authority may authorize any of its domestic affiliated parties or any other enterprise related to the investigation to serve the Notice on Tax-related Matters (I) upon the enterprise [Li Jingyu 1]. 
 (一)要求被调查企业及其关联方,或者与调查有关的其他企业提供相关资料的,应当向该企业送达《税务事项通知书》,该企业在境外的,税务机关可以委托境内关联方或者与调查有关的境内企业向该企业送达[李京煜1] 《税务事项通知书》;
(2) Where the tax authority needs to investigate or collect evidence from any of its affiliated parties of the investigated enterprise or any other enterprise related to the investigation, it shall serve a Notice on Tax-related Matters (II) upon the enterprise. 
 (二)需要到被调查企业的关联方或者与调查有关的其他企业调查取证的,应当向该企业送达《税务检查通知书(二)》。
Article 7 An investigated enterprise and its affiliated parties and other enterprises related to the investigation shall, in accordance with the relevant requirements of the tax authority, provide relevant trueful and complete materials: 
   第七条 被调查企业及其关联方以及与调查有关的其他企业应当按照税务机关要求提供真实、完整的相关资料:
(1) They shall provide the originals of the documentary evidence that is kept by themselves. The reserved copy, original copy and duplicated copy all fall within the scope of the originals of documentary evidence. If it is difficult to provide the originals, they may provide the photocopies, photos, extracts or other copies verified identical with the originals. A provider shall indicate on a copy that “the copy is verified as identical with the original, and the original is kept by us,” andaffix the signature and seal thereto. 
 (一)提供由自身保管的书证原件。原本、正本和副本均属于书证的原件。提供原件确有困难的,可以提供与原件核对无误的复印件、照片、节录本等复制件。提供方应当在复制件上注明“与原件核对无误,原件存于我处”,并由提供方签章;
(2) Where the reproduction, photocopy or transcript of the original of any documentary evidence kept by a relevant party is provided, the provider shall indicate on the reproduction, photocopy or transcript that “the reproduction, photocopy or transcript is verified as identical with the original,” and indicate the source thereof, and the relevant party shall affix the signature and seal thereto. 
 (二)提供由有关方保管的书证原件复制件、影印件或者抄录件的,提供方应当在复制件、影印件或者抄录件上注明“与原件核对无误”,并注明出处,由该有关方及提供方签章;
(3) Where any documentary evidence or audiovisual material in a foreign language is provided, a Chinese translation thereof shall be attached. The provider shall be responsible for the accuracy and integrity of the Chinese translation thereof. 
 (三)提供外文书证或者外文视听资料的,应当附送中文译本。提供方应当对中文译本的准确性和完整性负责;
(4) Where the relevant overseas materials are provided, the sources thereof shall be explained. Where the tax authority has any doubt about the accuracy and integrity of the overseas materials, it may require the enterprise to provide an affidavit of the notary institution. 
 (四)提供境外相关资料的,应当说明来源。税务机关对境外资料真实性和完整性有疑义的,可以要求企业提供公证机构的证明。
Article 8 A tax authority shall conduct special tax investigations according to thestatutory powers and procedures, and collect the evidence materials that can prove the facts of the case by means of conducting field investigations, inspecting paper or electronic data materials, checking account books,making inquiries, checking deposit accounts or saving deposits, issuing letters for investigation assistance, making international tax information exchanges or investigation assistance requests from other places. During the collection of evidence materials,the tax authority may record, tape-record, video-tape, photograph or reproduce the relevant information, and inform the party from which evidence is taken beforetape-recording, video-recording or photographing. The recorded contents shall be signed by two or more investigators, and be signed and sealed by the party from which evidence is taken for confirmation upon its verification. Where the party from which evidence is taken refuses to affix the signature and seal thereto, (two or more) investigators of the tax authority shall indicate it. 
   第八条 税务机关实施特别纳税调查时,应当按照法定权限和程序进行,可以采用实地调查、检查纸质或者电子数据资料、调取账簿、询问、查询存款账户或者储蓄存款、发函协查、国际税收信息交换、异地协查等方式,收集能够证明案件事实的证据材料。收集证据材料过程中,可以记录、录音、录像、照相和复制,录音、录像、照相前应当告知被取证方。记录内容应当由两名以上调查人员签字,并经被取证方核实签章确认。被取证方拒绝签章的,税务机关调查人员(两名以上)应当注明。
Article 9 Where the facts of a case are proved by electronic data, the tax authority may take evidence through the following methods: 
   第九条 以电子数据证明案件事实的,税务机关可以采取以下方式进行取证:
(1) Requiring the provider to produce hardcopy copies of the electronic data, and indicate on the copies the sources of the data and the place of printing, and indicate with the expression “verified as identical with the electronic data,” and the provider shall attach the signature and seal thereto. 
 (一)要求提供方将电子数据打印成纸质资料,在纸质资料上注明数据出处、打印场所,并注明“与电子数据核对无误”,由提供方签章;
(2) Where electronic data is fixed through any tangible form, the investigator and the personnel designated by the provider shall copy the electronic data to the read-only storage media, seal up and preserve such data. The packages that seal up the read-only storage media for safekeeping shall be indicated with the name, source, production method, production time, producer, file format and size, among others, of the data and with the expression “verified as identical with the declaration data recorded by the original carrier,” and the provider shall attach its signature and seal thereto. 
 (二)采用有形载体形式固定电子数据,由调查人员与提供方指定人员一起将电子数据复制到只读存储介质上并封存。在封存包装物上注明电子数据名称、数据来源、制作方法、制作时间、制作人、文件格式及大小等,并注明“与原始载体记载的电子数据核对无误”,由提供方签章。
Article 10 Where the tax authority needs to take away the accounting books, accounting vouchers, financial statements and other relevant materials of the previous years for inspection, it shall, in accordance with the relevant provisions of the Law on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof, serve a Notice on the Taking of Account Books and Materials upon the enterprise under investigation, and produce a List of Account Books and Materials Taken and deliver it to the enterprise for verification, and then attach its signature and seal thereto for confirmation. The materials taken away shall be kept properly, and be returned in an intact and complete manner within a statutory time limit. 
   第十条 税务机关需要将以前年度的账簿、会计凭证、财务会计报告和其他有关资料调回检查的,应当按照税收征管法及其实施细则有关规定,向被调查企业送达《调取账簿资料通知书》,填写《调取账簿资料清单》交其核对后签章确认。调回资料应当妥善保管,并在法定时限内完整退还。
Article 11 Where a tax authority needs to collect evidence materials by inquiry, two or moreinvestigators shall make the inquiry, and make Inquiry (Investigation) Manuscripts. 
   第十一条 税务机关需要采用询问方式收集证据材料的,应当由两名以上调查人员实施询问,并制作《询问(调查)笔录》。
Article 12 Where an investigated party or a witness is required to make a statement orprovide testimony, he or she shall be informed in advance of the legal liabilities if he or she fails to make a truthful statement or provides false testimony. The party under investigation or the witness may make a statement or provide testimony in writing or verbally. Where the party under investigation or the witness makes a statement or provides testimony verbally, the investigators may make written transcripts or use tape-recording or video-recording. Transcripts shall be written by using a writing instrument that can keep the handwriting on a long-term basis, or may be recorded or printed by using a computer, and the statement or testimony shall be signed and sealed by the party under investigation and the witness page by page. 
The statement or testimony shall state the name, employer, contact information and other basic information of the party under investigation or the witness, be indicated with the issuance date, and be attached with the photocopies of the resident identity cards and other identity certification materials.   第十二条 需要被调查当事人、证人陈述或者提供证言的,应当事先告知其不如实陈述或者提供虚假证言应当承担的法律责任。被调查当事人、证人可以采取书面或者口头方式陈述或者提供证言,以口头方式陈述或者提供证言的,调查人员可以笔录、录音、录像。笔录应当使用能够长期保持字迹的书写工具书写,也可使用计算机记录并打印,陈述或者证言应当由被调查当事人、证人逐页签章。
Where the party under investigation or the witness verbally proposes to modify his or her statement or testimony, the investigators shall re-make the transcripts concerning the modified parts, for which an explanation shall be given, and which shall be signed and sealed by the party under investigation and the witness page by page. Where the party under investigation or the witness modifies the written statement or testimony, the original thereof shall not be returned. 陈述或者证言中应当写明被调查当事人、证人的姓名、工作单位、联系方式等基本信息,注明出具日期,并附居民身份证复印件等身份证明材料。
 被调查当事人、证人口头提出变更陈述或者证言的,调查人员应当就变更部分重新制作笔录,注明原因,由被调查当事人、证人逐页签章。被调查当事人、证人变更书面陈述或者证言的,不退回原件。
Article 13 A tax authority shall, in consideration of the reportform for annual affiliated transactions of the enterprise under investigation and the relevant materials, confirm its affiliation with the relevant parties and the amount of the affiliated transaction, and fill out a Form for the Determination of Affiliation and a Form for the Determination of Affiliated Transactions, and the enterprise under investigation shall confirm the signature and seal thereof. Where the enterprise under investigation refuses to confirm the said signature and seal, (two or more) investigators of the tax authority shall make a note. 
   第十三条 税务机关应当结合被调查企业年度关联业务往来报告表和相关资料,对其与关联方的关联关系以及关联交易金额进行确认,填制《关联关系认定表》和《关联交易认定表》,并由被调查企业确认签章。被调查企业拒绝确认的,税务机关调查人员(两名以上)应当注明。
Article 14 Where an enterprise under investigation does not provide the relevant materials on a special tax investigation, or provides false or incomplete materials, the tax authority shall order it to take corrective actions within a prescribed time limit; or if it fails to do, the tax authority shall handle it in accordance with the relevant provisions of the Law on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof, and determine its taxable income in accordance with the law. 
   第十四条 被调查企业不提供特别纳税调查相关资料,或者提供虚假、不完整资料的,由税务机关责令限期改正,逾期仍未改正的,税务机关按照税收征管法及其实施细则有关规定进行处理,并依法核定其应纳税所得额。
Article 15 A tax authority shall, when conducting a transfer pricing investigation, conduct a comparability analysis, which shall generally include the following five aspects. The tax authority may, according to the actual circumstances of the case, select the specific contents to be analyzed: 
   第十五条 税务机关实施转让定价调查时,应当进行可比性分析,可比性分析一般包括以下五个方面。税务机关可以根据案件情况选择具体分析内容:
(1) Features of traded assets or labor services, including the physical characteristics, quality and quantity of tangible assets, etc.; the types, forms, protection, term and expected returns, etc., of intangible assets; the nature and contents of labor services; and the characteristics, contents, and risk management, of financial assets. 
 (一)交易资产或者劳务特性,包括有形资产的物理特性、质量、数量等;无形资产的类型、交易形式、保护程度、期限、预期收益等;劳务的性质和内容;金融资产的特性、内容、风险管理等;
(2) Functions performed, risks assumed and assets used by all parties to a transaction. Functions shall include research and development, design, procurement, processing, assembly, manufacturing, repair, distribution, marketing, advertising, inventory management, logistics, warehousing, financing, management, finance, accounting, legal, and human resource management, etc.; and risks shall include investment risks, research and development risks, procurement risks, production risks, market risks, management risks, and financial risks, etc.; and assets shall include tangible assets, intangible assets, and financial assets, among others. 
 (二)交易各方执行的功能、承担的风险和使用的资产。功能包括研发、设计、采购、加工、装配、制造、维修、分销、营销、广告、存货管理、物流、仓储、融资、管理、财务、会计、法律及人力资源管理等;风险包括投资风险、研发风险、采购风险、生产风险、市场风险、管理风险及财务风险等;资产包括有形资产、无形资产、金融资产等;
(3) Contractual terms, including the subject matter of a transaction, the transaction volume and price, methods and conditions for payments, delivery conditions, scope of and conditions for after-sales services, stipulations on the provision of additional services, right to modify and revise the contents of a contract, duration of a contract, and right to terminate or renew a contract, etc. An analysis on contractual terms shall focus on an enterprise's capacity and performance of the contract, and the credibility of the contractual terms signed between the affiliated parties. 
 (三)合同条款,包括交易标的、交易数量、交易价格、收付款方式和条件、交货条件、售后服务范围和条件、提供附加劳务的约定、变更或者修改合同内容的权利、合同有效期、终止或者续签合同的权利等。合同条款分析应当关注企业执行合同的能力与行为,以及关联方之间签署合同条款的可信度等;
(4) Economic environment, including summary of the industry, geographic location, market scale, market level, market shares, intensity of market competition, consumer purchasing power, substitutability of commodities or services, prices for production factors, transport costs, and government control, and cost savings, market premiums, and other particular geographical factors . 
 (四)经济环境,包括行业概况、地理区域、市场规模、市场层级、市场占有率、市场竞争程度、消费者购买力、商品或者劳务可替代性、生产要素价格、运输成本、政府管制,以及成本节约、市场溢价等地域特殊因素;
(5) Business strategies, including the strategies for innovation and development, diversified operations, synergistic effects, risk avoidance, and market shares, among others. 
 (五)经营策略,包括创新和开发、多元化经营、协同效应、风险规避及市场占有策略等。
Article 16 A tax authority shall, on the basis of comparability analysis, select reasonable transfer pricing methods to analyze and evaluate the affiliated transactions of an enterprise. Transfer pricing methods shall include the comparable uncontrolled price method (“CUPM”), the resale price method (“RPM”), the cost-plus method (“CPM”), the transactional net margin method (“TNMM”), the profit split method (“PSM”), and other methods in compliance with the arm's-length principle. 
   第十六条 税务机关应当在可比性分析的基础上,选择合理的转让定价方法,对企业关联交易进行分析评估。转让定价方法包括可比非受控价格法、再销售价格法、成本加成法、交易净利润法、利润分割法及其他符合独立交易原则的方法。
Article 17 Under the CUPM, the price for a business transaction conducted between non-affiliated parties, which is identical or similar to an affiliated transaction, shall be regarded as the arm's-length price for the affiliated transaction. The CUPM may apply to all types of affiliated transactions. 
Under the CUPM, the comparability analysis shall focus on the examination of the differences between affiliated transactions and non-affiliated transactions, especially the characteristics of assets transacted or labor services provided, the contractual terms, economic environment, and business strategies according to the different types of the transactions:   第十七条 可比非受控价格法以非关联方之间进行的与关联交易相同或者类似业务活动所收取的价格作为关联交易的公平成交价格。可比非受控价格法可以适用于所有类型的关联交易。
 可比非受控价格法的可比性分析,应当按照不同交易类型,特别考察关联交易与非关联交易中交易资产或者劳务的特性、合同条款、经济环境和经营策略上的差异:
(1)Transfer of the right to use or own tangible assets, including: 
 (一)有形资产使用权或者所有权的转让,包括:
(a) process of transfer, including the time and place of a transaction, delivery conditions, delivery formalities, payment conditions, transaction quantity, and after-sales services, among others; 
 1.转让过程,包括交易时间与地点、交货条件、交货手续、支付条件、交易数量、售后服务等;
(b) transfer stage, including the ex-factory, wholesale, retail, export, etc.; 
 2.转让环节,包括出厂环节、批发环节、零售环节、出口环节等;
(c)transfer environment, including the ethnic customs, consumers' preferences, political stability, fiscal, tax and foreign exchange policies, among others; 
 3.转让环境,包括民族风俗、消费者偏好、政局稳定程度以及财政、税收、外汇政策等;
(d) performance, specifications, models, structures, types, and depreciation methods of the tangible assets; 
 4.有形资产的性能、规格、型号、结构、类型、折旧方法等;
(e) the time, period, and place of the right to use the assets, and the fee charging standards, among others; and 
 5.提供使用权的时间、期限、地点、费用收取标准等;
(f) the investment expenditures, and maintenance fees, among others, of the asset owner for the assets. 
 6.资产所有者对资产的投资支出、维修费用等。
(2)Transfer of financial assets, including the actual holding period, liquidity, safety, and profitability of the financial assets. The analyzed contents concerning an equity transfer shall include the company's nature, business structure, composition of the assets, the industry where the enterprise belongs, industry cycle, business model, enterprise scale, asset allocation and use, operational stage of the enterprise, growth, operational risks, financial risks, time of transaction, geographical location, equity relationship, historical and future business operations, goodwill, tax benefits, liquidity, economic trends, macroeconomic policies, enterprise income, and cost structures, etc. 
 (二)金融资产的转让,包括金融资产的实际持有期限、流动性、安全性、收益性。其中,股权转让交易的分析内容包括公司性质、业务结构、资产构成、所属行业、行业周期、经营模式、企业规模、资产配置和使用情况、企业所处经营阶段、成长性、经营风险、财务风险、交易时间、地理区域、股权关系、历史与未来经营情况、商誉、税收利益、流动性、经济趋势、宏观政策、企业收入和成本结构及其他因素;
(3) Transfer of the right to use or own intangible assets, including: 
 (三)无形资产使用权或者所有权的转让,包括:
(a) types, purposes, applicable industries, and expected returns of the intangible assets; and 
 1.无形资产的类别、用途、适用行业、预期收益;
(b) the development, investment, transfer conditions, exclusive possession, substitutability, extent and period of protection by the relevant laws of the state, geographical location, service life, development stage, right to maintain, improve and update, transfer costs and expenses as the transferee, functions and risks, and amortization methods of the intangible assets, and other special factors that may impact the substantive changes in their values. 
 2.无形资产的开发投资、转让条件、独占程度、可替代性、受有关国家法律保护的程度及期限、地理位置、使用年限、研发阶段、维护改良及更新的权利、受让成本和费用、功能风险情况、摊销方法以及其他影响其价值发生实质变动的特殊因素等。
(4) Raising funds, including the amount, currency, term, guarantee, borrower's credit standing, repayment manner, and interest calculation method, etc., for the raising of funds. 
 (四)资金融通,包括融资的金额、币种、期限、担保、融资人的资信、还款方式、计息方法等;
(5) Trading in labor services, including the nature of labor services, technical requirements, level of specialty, liabilities assumed, conditions and methods for payment, and direct and indirect costs, among others. 
If there is any material difference between an affiliated transaction and a non-affiliated transaction in any of the aforesaid aspects, reasonable adjustments shall be made on the basis of the influence of such difference on the price; or if it is impossible to make reasonable adjustments, another reasonable transfer pricing method shall be selected. (五)劳务交易,包括劳务性质、技术要求、专业水准、承担责任、付款条件和方式、直接和间接成本等。
 关联交易与非关联交易在以上方面存在重大差异的,应当就该差异对价格的影响进行合理调整,无法合理调整的,应当选择其他合理的转让定价方法。
Article 18 Under the RPM, the amount obtained after deducting the gross profit of a comparable non-affiliated transaction from the resale price to an non-affiliated party for commodities purchased by an affiliated party shall be regarded as the arm's-length price for commodities purchased by the affiliated party. The calculation formula shall be as follows: 
Arm's-length price = Resale price to a non-affiliated party × (1 - gross profit rate of a comparable non-affiliated transaction)   第十八条 再销售价格法以关联方购进商品再销售给非关联方的价格减去可比非关联交易毛利后的金额作为关联方购进商品的公平成交价格。其计算公式如下:
Gross profit rate of a comparable non-affiliated transaction = Gross profit of a comparable non-affiliated transaction/net income of a comparable non-affiliated transaction × 100% 公平成交价格=再销售给非关联方的价格×(1-可比非关联交易毛利率)
The RPM shall generally apply to a reseller's simple processing or sheer purchase-sale business which does not involve the substantial value-added processing of commodities, such as alteration of appearance, performance or structure or change of trademark of commodities, among others. 可比非关联交易毛利率=可比非关联交易毛利/可比非关联交易收入净额×100%
Under the RPM, the comparability analysis shall focus on the examination of the differences in the functions performed, risks assumed, the assets used, and contractual terms between an affiliated transaction and a non-affiliated transaction, as well as other factors that impact the gross profit rate, specifically, the sales, distribution, product guarantee and service functions, inventory risks, value and useful life of machinery and equipment, purpose of use and value of intangible assets, valuable intangible assets for marketing, wholesale or retail stage, business experience, accounting treatment, and management efficiency, among others. 再销售价格法一般适用于再销售者未对商品进行改变外形、性能、结构或者更换商标等实质性增值加工的简单加工或者单纯购销业务。
If there is any material difference between an affiliated transaction and a non-affiliated transaction in any of the aforesaid aspects, reasonable adjustments shall be made based on the influence of such difference on the gross profit rate; or if it is impossible to make reasonable adjustments, another reasonable transfer pricing method shall be selected. 再销售价格法的可比性分析,应当特别考察关联交易与非关联交易中企业执行的功能、承担的风险、使用的资产和合同条款上的差异,以及影响毛利率的其他因素,具体包括营销、分销、产品保障及服务功能,存货风险,机器、设备的价值及使用年限,无形资产的使用及价值,有价值的营销型无形资产,批发或者零售环节,商业经验,会计处理及管理效率等。
 关联交易与非关联交易在以上方面存在重大差异的,应当就该差异对毛利率的影响进行合理调整,无法合理调整的,应当选择其他合理的转让定价方法。
Article 19 Under the CPM, the amount of the reasonable cost of an affiliated transaction plus the gross profit from a comparable non-affiliated transaction shall be regarded as the arm's-length price for the affiliated transaction. The calculation formula is as follows: 
Arm's-length price = Reasonable costs of an affiliated transaction × (1 + Cost-plus rate of a comparable non-affiliated transaction)   第十九条 成本加成法以关联交易发生的合理成本加上可比非关联交易毛利后的金额作为关联交易的公平成交价格。其计算公式如下:
Cost-plus rate of a comparable non-affiliated transaction = Gross profit of a comparable non-affiliated transaction / Cost of a comparable non-affiliated transaction ×100% 公平成交价格=关联交易发生的合理成本×(1+可比非关联交易成本加成率)
The CPM shall generally apply to the transfer of the right to use or own tangible assets, fund raising, trading in labor services and other affiliated transactions. 可比非关联交易成本加成率=可比非关联交易毛利/可比非关联交易成本×100%
Under the CPM, comparability analysis shall focus on the examination of the differences in the functions performed, risks assumed, assets used, and contractual terms used by an enterprise between an affiliated transaction and a non-affiliated transaction as well as other factors that impact the cost-plus rate, specifically, the manufacturing, processing, installing and testing functions, market and foreign exchange risks, value and useful life of machinery and equipment, use and value of intangible assets, business experience, accounting treatment, and production and management efficiency, among others. 成本加成法一般适用于有形资产使用权或者所有权的转让、资金融通、劳务交易等关联交易。
If there is any material difference between an affiliated transaction and a non-affiliated transaction in any of the aforesaid aspects, reasonable adjustments shall be made based on the influence of such difference on the cost-plus rate; or if it is impossible to make reasonable adjustments, another reasonable transfer pricing method shall be selected. 成本加成法的可比性分析,应当特别考察关联交易与非关联交易中企业执行的功能、承担的风险、使用的资产和合同条款上的差异,以及影响成本加成率的其他因素,具体包括制造、加工、安装及测试功能,市场及汇兑风险,机器、设备的价值及使用年限,无形资产的使用及价值,商业经验,会计处理,生产及管理效率等。
 关联交易与非关联交易在以上方面存在重大差异的,应当就该差异对成本加成率的影响进行合理调整,无法合理调整的,应当选择其他合理的转让定价方法。
Article 20 Under the TNMM, the net profit from an affiliated transaction shall be determined on the basis of the profit indicators of a comparable non-affiliated transaction. Profit indicators shall include the profit margin before the payment of interest tax, net complete cost-plus rate, rate of return on assets, and berry ratio, among others. The specific calculation formula is as follows: 
   第二十条 交易净利润法以可比非关联交易的利润指标确定关联交易的利润。利润指标包括息税前利润率、完全成本加成率、资产收益率、贝里比率等。具体计算公式如下:
(1) Profit margin before the payment of interest tax = Profits before the payment of interest tax /Business income × 100% 
 (一)息税前利润率=息税前利润/营业收入×100%
(2) Net cost-plus rate = Profits before the payment of interest tax/Complete cost × 100% 
 (二)完全成本加成率=息税前利润/完全成本×100%
(3) Rate of return on assets = Profits before the payment of interest tax / [(Total assets at the beginning of the year + Total assets at the end of the year) / 2] × 100% 
 (三)资产收益率=息税前利润/[(年初资产总额+年末资产总额)/2]×100%
(4) Berry ratio= Gross profit / (Operating expenses + Management fees) ×100% 
The selection of profit indicators shall reflect the functions performed, risks assumed and assets used by all parties to the transaction. The calculation of profit indicators shall be based on the accounting treatment for the enterprise, and reasonable adjustments may be made for the indicator standards if necessary. (四)贝里比率=毛利/(营业费用+管理费用)×100%
The TNMM shall generally apply to the transfer and transferee of right to use or own the tangible assets of an enterprise that does not own intangible assets with significant values, the transferee of the right to use intangible assets, trading in labor services and other affiliated transactions. 利润指标的选取应当反映交易各方执行的功能、承担的风险和使用的资产。利润指标的计算以企业会计处理为基础,必要时可以对指标口径进行合理调整。
Under the TNMM, comparability analysis shall focus on the examination of the differences in the functions performed, risks used, and assets used by an enterprise and economic environment between an affiliated transaction and a non-affiliated transaction as well as other factors that impact the profits, specifically, the industrial and market conditions, business scale, economic cycle and product life cycle, distribution of income, costs, expenses, income and assets among respective transactions, accounting treatment, and business management efficiency, among others. 交易净利润法一般适用于不拥有重大价值无形资产企业的有形资产使用权或者所有权的转让和受让、无形资产使用权受让以及劳务交易等关联交易。
If there is any material difference between an affiliated transaction and a non-affiliated transaction in any of the aforesaid aspects, reasonable adjustments shall be made on the basis of the influence of such difference on the profits; and if it is impossible to make reasonable adjustments, another reasonable transfer pricing method shall be selected. 交易净利润法的可比性分析,应当特别考察关联交易与非关联交易中企业执行的功能、承担的风险和使用的资产,经济环境上的差异,以及影响利润的其他因素,具体包括行业和市场情况,经营规模,经济周期和产品生命周期,收入、成本、费用和资产在各交易间的分配,会计处理及经营管理效率等。
 关联交易与非关联交易在以上方面存在重大差异的,应当就该差异对利润的影响进行合理调整,无法合理调整的,应当选择其他合理的转让定价方法。
Article 21 Under the PSM, the profits that shall be distributed to an enterprise and its affiliated parties shall be calculated on the basis of their respective contributions to the (actual or expected) consolidated profits of the affiliated transaction. The PSM primarily includes general PSM and residual PSM. 
The general PSM typically determines the reasonable profits that shall be obtained by each party to an affiliated transaction according to the functions performed, the risks assumed and the assets used by each partythrough the PSM in compliance with the arm's-length principle. When it is difficult to obtain comparable transaction information but the consolidated profits can be determined in a reasonable manner, the income, costs, expenses, assets, number of employees and other factors related to value contributions may be considered in light of the actual circumstances so as to analyze the contributions made by all parties to the affiliated transaction, and distribute profits among all parties.   第二十一条 利润分割法根据企业与其关联方对关联交易合并利润(实际或者预计)的贡献计算各自应当分配的利润额。利润分割法主要包括一般利润分割法和剩余利润分割法。
Under the residual PSM, the residual profits shall be the balance after deducting the routine profits allocated to all parties to an affiliated transaction from the consolidated profits of all parties, which shall be distributed on the basis of all parties' contributions to the residual profits. 一般利润分割法通常根据关联交易各方所执行的功能、承担的风险和使用的资产,采用符合独立交易原则的利润分割方式,确定各方应当取得的合理利润;当难以获取可比交易信息但能合理确定合并利润时,可以结合实际情况考虑与价值贡献相关的收入、成本、费用、资产、雇员人数等因素,分析关联交易各方对价值做出的贡献,将利润在各方之间进行分配。
The PSM typically applies to an affiliated transaction in which both an enterprise and its affiliated parties have made unique contributions to the creation of profits, business is highly integrated and it is difficult to evaluate separately the transaction result of each party to the transaction. The application of the PSM shall embody the basic principle that the taxes on profits shall be collected at the place where economic activities occur and the place where value is created. 剩余利润分割法将关联交易各方的合并利润减去分配给各方的常规利润后的余额作为剩余利润,再根据各方对剩余利润的贡献程度进行分配。
The comparability analysis of the PSM shall particularly focus on the examination of functions performed, risks assumed and assets used by all parties to an affiliated transaction, the distribution of costs, expenses, income and assets among all parties, and cost savings, market premiums and other special geographical factors and other value contribution factors, and determine the reliability of the information and assumptions adopted to determine the contribution of each party to the residual profit, etc. 利润分割法一般适用于企业及其关联方均对利润创造具有独特贡献,业务高度整合且难以单独评估各方交易结果的关联交易。利润分割法的适用应当体现利润应在经济活动发生地和价值创造地征税的基本原则。
 利润分割法的可比性分析,应当特别考察关联交易各方执行的功能、承担的风险和使用的资产,收入、成本、费用和资产在各方之间的分配,成本节约、市场溢价等地域特殊因素,以及其他价值贡献因素,确定各方对剩余利润贡献所使用的信息和假设条件的可靠性等。
Article 22 Other methods in compliance with the arm's-length principle shall include the cost method, market method, income method and otherasset appraisal methods, and other methods that can reflect the principle that the place where profits and economic activities occur matches with the place where value is created. 
“Cost method” is an evaluation method through which the value of the evaluated subject matter is determined through the expenditure arising by creating a similar asset under the current market price based on the principle of substitution or resetting. Cost method shall apply to the valuation of assets that can be substituted.   第二十二条 其他符合独立交易原则的方法包括成本法、市场法和收益法等资产评估方法,以及其他能够反映利润与经济活动发生地和价值创造地相匹配原则的方法。
“Market method” is the evaluation method through which the value of the evaluated subject matter is determined by direct comparison with or analogy analysis of the recent transaction price of the same or similar asset on the market. Market method shall apply to the asset valuation when non-associated comparable transaction information identical with or similar to that of the evaluated subject matter can be found on the market. 成本法是以替代或者重置原则为基础,通过在当前市场价格下创造一项相似资产所发生的支出确定评估标的价值的评估方法。成本法适用于能够被替代的资产价值评估。
“Income method” is an evaluation method through which the value is determined on the basis of the present value of expected future income of the evaluated subject matter. Income method shall apply to single asset appraisal concerning the overall assets and expected future gains of the enterprise. 市场法是利用市场上相同或者相似资产的近期交易价格,经过直接比较或者类比分析以确定评估标的价值的评估方法。市场法适用于在市场上能找到与评估标的相同或者相似的非关联可比交易信息时的资产价值评估。
 收益法是通过评估标的未来预期收益现值来确定其价值的评估方法。收益法适用于企业整体资产和可预期未来收益的单项资产评估。
Article 23 A tax authority shall, when analyzing and evaluating the affiliated transaction of an investigated enterprise, select a party with relatively simple functions as the object to be tested on the basis of analyzing and evaluating the functions and risks of all parties to the transaction. 
   第二十三条 税务机关分析评估被调查企业关联交易时,应当在分析评估交易各方功能风险的基础上,选择功能相对简单的一方作为被测试对象。
Article 24 A tax authority shall, when conducting a comparability analysis, give priority to the use of public information, but it may also use non-public information. 
   第二十四条 税务机关在进行可比性分析时,优先使用公开信息,也可以使用非公开信息。
Article 25 A tax authority may, when analyzing and evaluating whether the affiliated transaction of an enterprise under investigation conforms to the arm's-length principle, select the arithmetic average method,weighted average method, quartile method or other statistical methods in light of the actual circumstances to calculate the range of average value or quartile of the profits or prices of comparable enterprises year by year respectively or on average multiple years. 
A tax authority shall, according to the comparable profit levels or comparable prices, test and adjust year by year the affiliated transactions of an investigated enterprise in various years.   第二十五条 税务机关分析评估被调查企业关联交易是否符合独立交易原则时,可以根据实际情况选择算术平均法、加权平均法或者四分位法等统计方法,逐年分别或者多年度平均计算可比企业利润或者价格的平均值或者四分位区间。
When a tax authority analyzes and evaluates the profit level of an enterprise through the quartile method, if the actual profit level of the enterprise is lower than the median value of the profit rate of a comparable enterprise, it shall in principle be adjusted to a value not lower than the median value. 税务机关应当按照可比利润水平或者可比价格对被调查企业各年度关联交易进行逐年测试调整。
 税务机关采用四分位法分析评估企业利润水平时,企业实际利润水平低于可比企业利润率区间中位值的,原则上应当按照不低于中位值进行调整。
Article 26 Where a tax authority analyzes and evaluates the processing of supplied materials provided by an enterprise under investigation to its affiliated parties, under the circumstance that a comparable enterprise does not adopt the same business mode, and the differences in business mode may impact the profit level, the differences in business mode shall be adjusted, and the values of the non-priced supplied materials and equipment thereof shall be restored. Where the relevant true and complete materials on the whole value chain of the products processed with supplied materials can reflect the overall profit level of all affiliated parties, the tax authority may make a comparable adjustment of the capital occupation differences arising from the restoration of materials between the enterprise under investigation and the comparable enterprise. If the adjustment range of the profit level exceeds 10%, a new comparable enterprise shall be selected. 
Unless otherwise specified inparagraph 1, the profit differences arising from working capital occupancy shall not be adjusted.   第二十六条 税务机关分析评估被调查企业为其关联方提供的来料加工业务,在可比企业不是相同业务模式,且业务模式的差异会对利润水平产生影响的情况下,应当对业务模式的差异进行调整,还原其不作价的来料和设备价值。企业提供真实完整的来料加工产品整体价值链相关资料,能够反映各关联方总体利润水平的,税务机关可以就被调查企业与可比企业因料件还原产生的资金占用差异进行可比性调整,利润水平调整幅度超过10%的,应当重新选择可比企业。
 除本条第一款外,对因营运资本占用不同产生的利润差异不作调整。
Article 27 Where a tax authority finds in the process of analyzing and evaluating whether any affiliated transaction of an enterprise under investigation conforms to the arm's-length principle, the selected comparable enterprise and the enterprise under investigation are in different economic environments, it shall analyze the cost savings, market premiums and other particular geographical factors, and select a reasonable transfer pricing method to determine the contribution of particular geographical factors to profits. 
   第二十七条 税务机关分析评估被调查企业关联交易是否符合独立交易原则时,选取的可比企业与被调查企业处于不同经济环境的,应当分析成本节约、市场溢价等地域特殊因素,并选择合理的转让定价方法确定地域特殊因素对利润的贡献。
Article 28 An enterprise which engages in processing with supplied or imported materials or any other onefold production business for an overseas affiliated party, or engages in distribution or contractual research and development, shall maintain a reasonable profit level in principle. 
Where the aforesaid enterprise suffers losses, disregarding whether the enterprise has reached the contemporaneous documentation preparation standards as prescribed in the Announcement of the State Administration of Taxation on Matters concerning Improving the Administration of Affiliation Reporting and Contemporaneous Documentation(Announcement No. 42 [2016], SAT), it shall prepare local contemporaneous documentation in the years where it suffers losses. The tax authority shall give priority to examining the local documents of the aforesaid enterprise and strengthen monitoring and administration.   第二十八条 企业为境外关联方从事来料加工或者进料加工等单一生产业务,或者从事分销、合约研发业务,原则上应当保持合理的利润水平。
Where the aforesaid enterprise undertakes the risks and losses that shall be undertaken by an affiliated party, which are caused by any mistake in decision-making, operation under capacity, unmarketable products, or failure in research and development, among others, the tax authority maymake special tax adjustments. 上述企业如出现亏损,无论是否达到《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》(国家税务总局公告2016年第42号)中的同期资料准备标准,均应当就亏损年度准备同期资料本地文档。税务机关应当重点审核上述企业的本地文档,加强监控管理。
 上述企业承担由于决策失误、开工不足、产品滞销、研发失败等原因造成的应当由关联方承担的风险和损失的,税务机关可以实施特别纳税调整。
Article 29 A tax authority shall, when conducting the investigation and analysis of affiliated transactions, determine whether the income obtained by an enterprise matches with the functions it performs or the risks it undertakes. 
Where the concealed affiliated transaction between an enterprise and any of its affiliated parties directly or indirectly results in the reduction of the overall tax revenues of the state, the tax authority may make special tax adjustments by restoring the concealed transaction.   第二十九条 税务机关对关联交易进行调查分析时,应当确定企业所获得的收益与其执行的功能或者承担的风险是否匹配。
Where the offset affiliated transaction between an enterprise and any of its affiliated parties directly or indirectly results in the reduction of the overall tax revenues of the state, the tax authority may make special tax adjustments by restoring the offset transaction. 企业与其关联方之间隐匿关联交易直接或者间接导致国家总体税收收入减少的,税务机关可以通过还原隐匿交易实施特别纳税调整。
 企业与其关联方之间抵消关联交易直接或者间接导致国家总体税收收入减少的,税务机关可以通过还原抵消交易实施特别纳税调整。
Article 30 When determining the contributions of an enterprise and its affiliated parties to the value of intangible assets and the corresponding income distribution, a comprehensive analysis of the global operation process of the enterprise group to which the enterprise is subordinate shall be made, and sufficient consideration shall be given to value contributions of all parties to development of intangible assets, value enhancement, maintenance, protection, application and promotion, manners of realization of the value of intangible assets, and the interaction between intangible assets and the functions, risks and assets of other business within the group. 
Where an enterprise only has the ownership of intangible assets but fails to make contributions to the value of the intangible assets, it shall not participate in the distribution of returns on intangible assets. Where an enterprise only provides funds but fails to actually perform the relevant functions and assume the corresponding risks in the process of the formation and use of intangible assets, it shall only acquire reasonable returns on the cost of funds.   第三十条 判定企业及其关联方对无形资产价值的贡献程度及相应的收益分配时,应当全面分析企业所属企业集团的全球营运流程,充分考虑各方在无形资产开发、价值提升、维护、保护、应用和推广中的价值贡献,无形资产价值的实现方式,无形资产与集团内其他业务的功能、风险和资产的相互作用。
 企业仅拥有无形资产所有权而未对无形资产价值做出贡献的,不应当参与无形资产收益分配。无形资产形成和使用过程中,仅提供资金而未实际执行相关功能和承担相应风险的,应当仅获得合理的资金成本回报。
Article 31 The royalties collected or paid by an enterprise or any of its affiliated parties for the transfer or the transferee of the right to use intangible assets shall be adjusted at an appropriate time according to the following circumstances. Where no adjustment is made at appropriate time, the tax authority may make special tax adjustments: 
   第三十一条 企业与其关联方转让或者受让无形资产使用权而收取或者支付的特许权使用费,应当根据下列情形适时调整,未适时调整的,税务机关可以实施特别纳税调整:
(1) There are fundamental changes in the value of the intangible assets. 
 (一)无形资产价值发生根本性变化;
(2) In accordance with the regular business practice, there should be an adjustment mechanism for the royalties for the comparable transactions between non-affiliated parties. 
 (二)按照营业常规,非关联方之间的可比交易应当存在特许权使用费调整机制;
(3) The functions performed, risks undertaken or assets used by the enterprise or the affiliated parties change during the use of the intangible assets. 
 (三)无形资产使用过程中,企业及其关联方执行的功能、承担的风险或者使用的资产发生变化;
(4) The enterprise or the affiliated parties have made contributions to the subsequent development, value enhancement, maintenance, protection, application or promotion of the intangible assets but failed to obtain reasonable compensation. 
 (四)企业及其关联方对无形资产进行后续开发、价值提升、维护、保护、应用和推广做出贡献而未得到合理补偿。
Article 32 The royalties collected or paid by an enterprise or any of its affiliated parties for the transfer or the transferee of the right to use intangible assets shall match with the economic benefits brought about by the intangible assets to the enterprise or the affiliated party. Where the taxable income or the amount of income of the enterprise or the affiliated party is reduced because such royalties fail to match with the economic benefits, the tax authority may make special tax adjustments. Where such royalties fail to bring about economic benefits or to conform to the arm's-length principle, the tax authority may make special tax adjustments on the basis of the full amount that has been deducted before tax payment. 
Where an enterprise's payment of royalties to any of its affiliated parties which owns the intangible assets but fails to make contributions to the value creation thereof fails to conform to the arm's-length principle, the tax authority may make special tax adjustments on the basis of the full amount that has been deducted before tax payment.   第三十二条 企业与其关联方转让或者受让无形资产使用权而收取或者支付的特许权使用费,应当与无形资产为企业或者其关联方带来的经济利益相匹配。与经济利益不匹配而减少企业或者其关联方应纳税收入或者所得额的,税务机关可以实施特别纳税调整。未带来经济利益,且不符合独立交易原则的,税务机关可以按照已税前扣除的金额全额实施特别纳税调整。
 企业向仅拥有无形资产所有权而未对其价值创造做出贡献的关联方支付特许权使用费,不符合独立交易原则的,税务机关可以按照已税前扣除的金额全额实施特别纳税调整。
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