特别纳税调整实施办法试行中英文版docWord格式.docx

1、颁布时间:Promulgating Date:01/08/2009实施时间:Effective Date:01/01/2008效力状态:Validity Status:有效Valid第一章总则 Chapter 1: General Provisions 第一条 为了规范特别纳税调整管理,根据中华人民共和国企业所得税法（以下简称所得税法）、中华人民共和国企业所得税法实施条例（以下简称所得税法实施条例）、中华人民共和国税收征收管理法（以下简称征管法）、中华人民共和国税收征收管理法实施细则（以下简称征管法实施细则）以及我国政府与有关国家（地区）政府签署的避免双重征税协定（安排）（以下简称税收协定）的

2、有关规定,制定本办法。 Article 1 These Measures are formulated in accordance with the Enterprise Income Tax law of the Peoples Republic of China （hereinafter referred to the Income Tax Law）, the Regulations on the Implementation of the Enterprise Income Tax Law of the Peoples Republic of China （hereinafter ref

3、erred to as the Implementing Regulations on the Income Tax Law）, the Law of the Peoples Republic of China on the Administration of Tax Collection （hereinafter referred to as the Law on the Administration of Tax Collection）, the Rules for the Implementation of the Law of the PeopleImplementing Rules

4、for the Law on the Administration of Tax Collection）, and relevant provisions of double taxation avoidance agreements （arrangements） signed by and between the Chinese government and governments of relevant countries （regions） （hereinafter referred to as taxation agreements）, in order to regulate the

5、 administration of special tax adjustments. 第二条 本办法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一般反避税等特别纳税调整事项的管理。 Article 2 These Measures shall apply to taxation authorities administration of such special tax adjustments as enterprises transfer pricing, advance pricing agreements （hereinafter referr

6、ed to as APA）, cost amortization agreements, controlled foreign enterprises, thin capitalization, and general anti-tax avoidance. 第三条 转让定价管理是指税务机关按照所得税法第六章和征管法第三十六条的有关规定,对企业与其关联方之间的业务往来（以下简称关联交易）是否符合独立交易原则进行审核评估和调查调整等工作的总称。 Article 3 Administration of transfer pricing shall mean that taxation author

7、ities, in accordance with relevant provisions prescribed in Chapter 6 of the Income Tax Law and Article 36 of the Law on the Administration of Tax Collection, examine, evaluate and investigate whether transactions between enterprises and their associated parties （hereinafter referred to as associate

8、d transactions） are conducted according to the arms length principle, and make the relevant adjustments. 第四条 预约定价安排管理是指税务机关按照所得税法第四十二条和征管法实施细则第五十三条的规定,对企业提出的未来年度关联交易的定价原则和计算方法进行审核评估,并与企业协商达成预约定价安排等工作的总称。 Article 4 Administration of APA arrangements shall mean that taxation authorities, in accordance

9、 with the provisions prescribed in Article 42 of the Income Tax Law and Article 53 of the Implementing Rules for the Law on the Administration of Tax Collection, examine and evaluate pricing principles and calculation methods proposed by enterprises for associated transactions to be conducted in the

10、 future years, and reach agreements with enterprises on advance pricing arrangements through negotiation. 第五条 成本分摊协议管理是指税务机关按照所得税法第四十一条第二款的规定,对企业与其关联方签署的成本分摊协议是否符合独立交易原则进行审核评估和调查调整等工作的总称。 Article 5 Administration of cost amortization agreement shall mean that taxation authorities, in accordance with

11、 the provisions prescribed in Paragraph 2 of Article 41 of the Income Tax Law, examine, evaluate, and investigate whether cost amortization agreements executed by and between enterprises and their associated parties are in line with the arm 第六条 受控外国企业管理是指税务机关按照所得税法第四十五条的规定,对受控外国企业不作利润分配或减少分配进行审核评估和调

12、查,并对归属于中国居民企业所得进行调整等工作的总称。 Article 6 Administration of controlled foreign enterprises shall mean that taxation authorities, according to Article 45 of the Income Tax Law, examine, evaluate, and investigate the controlled foreign enterprises non-distribution or decreased distribution of profits, and

13、make adjustments concerning incomes that belong to Chinese resident enterprises. 第七条 资本弱化管理是指税务机关按照所得税法第四十六条的规定,对企业接受关联方债权性投资与企业接受的权益性投资的比例是否符合规定比例或独立交易原则进行审核评估和调查调整等工作的总称。 Article 7 Administration of thin capitalization shall mean that taxation authorities, according to Article 46 of the Income Tax

14、 Law, examine, evaluate, and investigate whether the proportion between associated parties debt investments received by enterprises and equity investments received by enterprises complies with the prescribed proportion or the arms length principle, and make relevant adjustments. 第八条 一般反避税管理是指税务机关按照所

15、得税法第四十七条的规定，对企业实施其他不具有合理商业目的的安排而减少其应纳税收入或所得额进行审核评估和调查调整等工作的总称。 Article 8 Administration of general anti-tax avoidance shall mean that taxation authorities, according to Article 47 of the Income Tax Law, examine, evaluate and investigate circumstances wherein enterprises implement other arrangements

16、without reasonable business purposes to reduce their taxable incomes or income amount, and make the relevant adjustments.第二章 关联申报 Chapter 2: Statement on Associated Parties and Associated Transactions 第九条 所得税法实施条例第一百零九条及征管法实施细则第五十一条所称关联关系,主要是指企业与其他企业、组织或个人具有下列之一关系:（一）一方直接或间接持有另一方的股份总和达到25%以上,或者双方直接或

17、间接同为第三方所持有的股份达到25%以上。若一方通过中间方对另一方间接持有股份,只要一方对中间方持股比例达到25%以上,则一方对另一方的持股比例按照中间方对另一方的持股比例计算。（二）一方与另一方（独立金融机构除外）之间借贷资金占一方实收资本50%以上,或者一方借贷资金总额的10%以上是由另一方（独立金融机构除外）担保。（三）一方半数以上的高级管理人员（包括董事会成员和经理）或至少一名可以控制董事会的董事会高级成员是由另一方委派,或者双方半数以上的高级管理人员（包括董事会成员和经理）或至少一名可以控制董事会的董事会高级成员同为第三方委派。（四）一方半数以上的高级管理人员（包括董事会成员和经理）

18、同时担任另一方的高级管理人员（包括董事会成员和经理）,或者一方至少一名可以控制董事会的董事会高级成员同时担任另一方的董事会高级成员。（五）一方的生产经营活动必须由另一方提供的工业产权、专有技术等特许权才能正常进行。（六）一方的购买或销售活动主要由另一方控制。（七）一方接受或提供劳务主要由另一方控制。（八）一方对另一方的生产经营、交易具有实质控制,或者双方在利益上具有相关联的其他关系,包括虽未达到本条第（一）项持股比例,但一方与另一方的主要持股方享受基本相同的经济利益,以及家族、亲属关系等。 Article 9Associated relationship, as referred to in

19、Article 109 of the Implementing Regulations for the Income Tax Law and Article 51 of the Implementing Rules for Law on the Administration of Tax Collection, shall mean that an enterprise is associated with other enterprises, organizations or individuals in any of the following ways:（1） One party dir

20、ectly or indirectly holds a total of 25% or more shares in another party, or 25% or more shares of both parties are directly or indirectly held by a third party. In the case that one party indirectly holds shares in another through an intermediary party, where either of said parties holds 25% or mor

21、e shares in the intermediary party, the proportion of shares held by one party in the other shall be calculated based on the proportion of shares held by the intermediary party in said other party.（2） Loans between two parties （excluding independent financial institutions） account for 50% or more of

22、 either partys paid-in capital, or 10% or more of one partys total loans are guaranteed by the other party （excluding independent financial institutions）.（3） More than half of one partys senior executives （including board members or managers） or at least one senior board member who has the controlli

23、ng power over the board is appointed by the other party, or more than half of both parties senior executives （including board members or managers） or at least one senior board member of each of both parties who has the controlling power over the board is appointed by a third party.（4） More than half

24、 of one partys senior executives （including board members and managers） concurrently serve as senior executives of the other party （including board members and managers）, or at least one senior board member of one party who has the controlling power over the board concurrently serves as a senior boa

25、rd member of the other party.（5） The normal production and business operation activities of one party rely on the industrial property rights, know-how, and other concessions provided by the other party.（6） One partys purchase or sale activities are mainly controlled by the other party.（7） The accept

26、ance or provision of services by one party is mainly controlled by the other party.（8） One party actually controls the production and operation activities and transactions of the other party, or the interests of the two parties are connected by any other ways, such as one party is entitled to the sa

27、me economic interests as the major shareholders of the other party even though proportion of the shares held by the former does not reach the standard specified in Item （1） of this Article, or the two parties are family members or relatives. 第十条 关联交易主要包括以下类型:（一）有形资产的购销、转让和使用,包括房屋建筑物、交通工具、机器设备、工具、商品、

28、产品等有形资产的购销、转让和租赁业务;（二）无形资产的转让和使用,包括土地使用权、版权（著作权）、专利、商标、客户名单、营销渠道、牌号、商业秘密和专有技术等特许权,以及工业品外观设计或实用新型等工业产权的所有权转让和使用权的提供业务;（三）融通资金,包括各类长短期资金拆借和担保以及各类计息预付款和延期付款等业务;（四）提供劳务,包括市场调查、行销、管理、行政事务、技术服务、维修、设计、咨询、代理、科研、法律、会计事务等服务的提供。 Article 10 Associated transactions mainly include the following types:（1） The sale

29、, purchase, transfer and use of tangible assets, including selling, purchasing, transferring and leasing tangible assets such as buildings and premises, means of transport, machinery equipment, tools, commodities, and products;（2） The transfer and use of intangible assets, including transferring the

30、 ownership of or providing the right to use licenses such as land use rights, copyrights （authorship）, patents, trademarks, client lists, marketing channels, brand names, trade secrets, and know-how, as well as industrial property rights such as industrial product designs or utility models;（3） Financing, including all types of long-term and s