特別納稅調整實施辦法(DOC 48頁)

內容摘要
第一章總則
Chapter1:GeneralProvisions
第一條為了規範特別納稅調整管理,根據《中華人民共和國企業所得稅法》(以下簡稱所得稅法)、《中華人民共和國企業所得稅法實施條例》(以下簡稱所得稅法實施條例)、《中華人民共和國稅收征收管理法》(以下簡稱征管法)、《中華人民共和國稅收征收管理法實施細則》(以下簡稱征管法實施細則)以及我國政府與有關國家(地區)政府簽署的避免雙重征稅協定(安排)(以下簡稱稅收協定)的有關規定,製定本辦法。
Article1TheseMeasuresareformulatedinaccordancewiththeEnterpriseIncomeTaxlawofthePeople'sRepublicofChina(hereinafterreferredtothe"IncomeTaxLaw"),theRegulationsontheImplementationoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina(hereinafterreferredtoasthe"ImplementingRegulationsontheIncomeTaxLaw"),theLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoasthe"LawontheAdministrationofTaxCollection"),theRulesfortheImplementationoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoasthe"ImplementingRulesfortheLawontheAdministrationofTaxCollection"),andrelevantprovisionsofdoubletaxationavoidanceagreements(arrangements)signedbyandbetweentheChinesegovernmentandgovernmentsofrelevantcountries(regions)(hereinafterreferredtoas"taxationagreements"),inordertoregulatetheadministrationofspecialtaxadjustments.
第二條本辦法適用於稅務機關對企業的轉讓定價、預約定價安排、成本分攤協議、受控外國企業、資本弱化以及一般反避稅等特別納稅調整事項的管理。
Article2TheseMeasuresshallapplytotaxationauthorities'administrationofsuchspecialtaxadjustmentsasenterprises'transferpricing,advancepricingagreements(hereinafterreferredtoas"APA"),costamortizationagreements,controlledforeignenterprises,thincapitalization,andgeneralanti-taxavoidance.
第三條轉讓定價管理是指稅務機關按照所得稅法第六章和征管法第三十六條的有關規定,對企業與其關聯方之間的業務往來(以下簡稱關聯交易)是否符合獨立交易原則進行審核評估和調查調整等工作的總稱。
Article3"Administrationoftransferpricing"shallmeanthattaxationauthorities,inaccordancewithrelevantprovisionsprescribedinChapter6oftheIncomeTaxLawandArticle36oftheLawontheAdministrationofTaxCollection,examine,evaluateandinvestigatewhethertransactionsbetweenenterprisesandtheirassociatedparties(hereinafterreferredtoas"associatedtransactions")areconductedaccordingtothearm'slengthprinciple,andmaketherelevantadjustments.

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