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1、特别纳税调整实施办法（试行）Implementing Measures for Special Tax Adjustment (Trial)颁布机关:国家税务总局Promulgating Institution:State Administration of Taxation文号:国税发20092号Document Number:Guo Shui Fa 2009 No. 2颁布时间:Promulgating Date:01/08/200901/08/2009实施时间:Effective Date:01/01/200801/01/2008效力状态:Validity Status:有效Valid第
2、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)的有关规定,制定本办法。 Article 1 These Measures are formulated in accordance with the Enterprise Income
3、 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 referred to as the Implementing Regulations on the Income Tax Law), the Law of the Peoples Repu
4、blic 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 Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Implementing Rules
5、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
6、 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
7、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
8、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
9、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
10、 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
11、 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
12、 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 arms length principle, and make the relevant adjustments. 第六条 受
13、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-d
14、istribution or decreased distribution of profits, and 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
15、authorities, according to Article 46 of the Income Tax 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 principl
16、e, and make relevant adjustments. 第八条 一般反避税管理是指税务机关按照所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 circumsta
17、nces wherein enterprises implement other arrangements 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
18、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
19、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)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
20、及家族、亲属关系等。 Article 9 Associated relationship, as referred to in 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, organizatio
21、ns or individuals in any of the following ways: (1) One party directly 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
22、intermediary party, where either of said parties holds 25% or more 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 (exclud
23、ing independent financial institutions) account for 50% or more of 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
24、managers) or at least one senior board member who has the controlling 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 po
25、wer over the board is appointed by a third party. (4) More than half 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
26、controlling power over the board concurrently serves as a senior board 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 s
27、ale activities are mainly controlled by the other party. (7) The acceptance 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
28、are connected by any other ways, such as one party is entitled to the same 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
29、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、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。 Articl
30、e 10 Associated transactions mainly include the following types: (1) The sale, 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 produ
31、cts; (2) The transfer and use of intangible assets, including transferring the 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
32、property rights such as industrial product designs or utility models; (3) Financing, including all types of long-term and short-term lending and borrowing, and security, and a variety of interest bearing advances and deferred payments; and (4) The provision of services, including market research, ma
33、rketing, management, administration, technical services, maintenance, design, consultant service, agent service, scientific research, legal services, and accounting services. 第十一条 实行查账征收的居民企业和在中国境内设立机构、场所并据实申报缴纳企业所得税的非居民企业向税务机关报送年度企业所得税纳税申报表时,应附送中华人民共和国企业年度关联业务往来报告表,包括关联关系表、关联交易汇总表、购销表、劳务表、无形资产表、固定资
34、产表、融通资金表、对外投资情况表和对外支付款项情况表。 Article 11 When filing annual enterprise income tax returns, resident enterprises whose tax is levied according to their accounting books, and non-resident enterprises having business premises or established institutions in China which file and pay enterprise income tax b
35、ased on actual situations shall also submit the Form of the Peoples Republic of China for Enterprise Annual Report on Associated Transactions which includes: List of Associated Relationships, Summary of Associated transactions, Purchase and Sale Sheet, Service Provision Sheet, Statement of Intangibl
36、e Assets, Statement of Fixed Assets, Financing Report, Outbound Investment Report, and Outbound Payment Report. 第十二条 企业按规定期限报送本办法第十一条规定的报告表确有困难，需要延期的，应按征管法及其实施细则的有关规定办理。 Article 12 Where an enterprise has difficult in submitting reports and statements specified in accordance with Article 11 within t
37、he specified time limits, and needs to postpone the submission thereof, provisions of the Law on the Administration of Tax Collection and its Implementing Rules shall apply. 第三章 同期资料管理 Chapter 3: Management of Materials for the Time Periods of Associated Transactions 第十三条 企业应根据所得税法实施条例第一百一十四条的规定,按纳税
38、年度准备、保存、并按税务机关要求提供其关联交易的同期资料。 Article 13 Enterprises shall, according to provisions of Article 114 of the Implementing Regulations for the Income Tax Law, prepare and preserve on a tax year basis the materials for the time periods wherein their associated transactions occur (hereinafter referred to
39、as current materials), and shall submit the same to the relevant taxation authorities as required. 第十四条 同期资料主要包括以下内容: (一)组织结构 1.企业所属的企业集团相关组织结构及股权结构; 2.企业关联关系的年度变化情况; 3.与企业发生交易的关联方信息,包括关联企业的名称、法定代表人、董事和经理等高级管理人员构成情况、注册地址及实际经营地址,以及关联个人的名称、国籍、居住地、家庭成员构成等情况,并注明对企业关联交易定价具有直接影响的关联方; 4.各关联方适用的具有所得税性质的税种、税
40、率及相应可享受的税收优惠。 (二)生产经营情况 1.企业的业务概况,包括企业发展变化概况、所处的行业及发展概况、经营策略、产业政策、行业限制等影响企业和行业的主要经济和法律问题,集团产业链以及企业所处地位; 2.企业的主营业务构成,主营业务收入及其占收入总额的比重,主营业务利润及其占利润总额的比重; 3.企业所处的行业地位及相关市场竞争环境的分析; 4.企业内部组织结构,企业及其关联方在关联交易中执行的功能、承担的风险以及使用的资产等相关信息,并参照填写企业功能风险分析表; 5.企业集团合并财务报表,可视企业集团会计年度情况延期准备,但最迟不得超过关联交易发生年度的次年12月31日。 (三)关
41、联交易情况 1.关联交易类型、参与方、时间、金额、结算货币、交易条件等; 2.关联交易所采用的贸易方式、年度变化情况及其理由; 3.关联交易的业务流程,包括各个环节的信息流、物流和资金流,与非关联交易业务流程的异同; 4.关联交易所涉及的无形资产及其对定价的影响; 5.与关联交易相关的合同或协议副本及其履行情况的说明; 6.对影响关联交易定价的主要经济和法律因素的分析; 7.关联交易和非关联交易的收入、成本、费用和利润的划分情况,不能直接划分的,按照合理比例划分,说明确定该划分比例的理由,并参照填写企业年度关联交易财务状况分析表。 (四)可比性分析 1.可比性分析所考虑的因素,包括交易资产或劳
42、务特性、交易各方功能和风险、合同条款、经济环境、经营策略等; 2.可比企业执行的功能、承担的风险以及使用的资产等相关信息; 3.可比交易的说明,如:有形资产的物理特性、质量及其效用;融资业务的正常利率水平、金额、币种、期限、担保、融资人的资信、还款方式、计息方法等;劳务的性质与程度;无形资产的类型及交易形式,通过交易获得的使用无形资产的权利,使用无形资产获得的收益; 4.可比信息来源、选择条件及理由; 5.可比数据的差异调整及理由。 (五)转让定价方法的选择和使用 1.转让定价方法的选用及理由,企业选择利润法时,须说明对企业集团整体利润或剩余利润水平所做的贡献; 2.可比信息如何支持所选用的转
43、让定价方法; 3.确定可比非关联交易价格或利润的过程中所做的假设和判断; 4.运用合理的转让定价方法和可比性分析结果,确定可比非关联交易价格或利润,以及遵循独立交易原则的说明; 5.其他支持所选用转让定价方法的资料。 Article 14 The current materials mainly include: (1) Organizational Structure (a) The organizational structure and ownership structure of the enterprise group to which the enterprise is subor
44、dinated; (b) Changes in relationships between the enterprise and its associated parties during the year; (c) Information on associated parties transacting with the enterprise, including associated parties names, legal representatives, structure of senior executives including board members, managers,
45、 etc., registered addresses as well as actual business addresses, and associated individuals names, nationalities, domiciles, and family information. Information pertaining to associated parties that directly influence the pricing of associated transactions shall be clearly specified; and (d)The typ
46、es and rates of taxes of income tax nature which are applicable to each associated party, the rates and tax incentives applicable to the associated parties. (2) Overview of Business Operations (a) Enterprises business overview, including the overview of the enterprises business development and changes, overview of its industry and the development thereof, its business strategy, industry policies, industry restrictions, major economic and legal is