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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:文号：Document Number:State Administration of Taxation国税发20092号01/08/2009 01/08/2009 01/01/2008 01/01/2008 有效ValidGuo Shui Fa 2009 No. 2颁布时间：Promulgating Date:实施时间：Effective Date:效力状态：Validity Stat
2、us: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)的有关规定,制定本办法。Article 1 These Measures are formulated in accordance with the Enterprise I
3、ncome 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
4、Republic of China on the Administration of Tax Collection(hereinafter referred to as the Law on the Administration of Tax Collection1), 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 Rul
5、es for the Law on the Administration of Tax CollectionH), 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 regulat
6、e the 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 methods pursuant to the arms length principle.According to Article 111 of the Implementing Regulati
7、ons for the Income Tax Law, transfer pricing methods include the comparable uncontrolled price method, resale price method, cost plus method, transactional net margin method, profit split method, and other methods in compliance with the arm*s length principle.第二十二条 选用合理的转让定价方法应进行可比性分析。可比性分析因素主要包括以下
8、五个方面：(一)交易资产或劳务特性，主要包括:有形资产的物理特性、质量、数量等，劳务的性质和范围, 无形资产的类型、交易形式、期限、范围、预期收益等；(二)交易各方功能和风险，功能主要包括:研发、设计，采购，加工、装配、制造，存货管理、分 销、售后服务、广告,运输、仓储，融资，财务、会计、法律及人力资源管理等,在比较功能时，应关 注企业为发挥功能所使用资产的相似程度;风险主要包括:研发风险，采购风险，生产风险，分销风险, 市场推广风险，管理及财务风险等；(三)合同条款,主要包括:交易标的，交易数量、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、修改合同内容的
9、权利，合同有效期，终止或续签合同的权利；(四)经济环境,主要包括: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，商品或劳务可替代性,生产要素价格，运输成本,政府管制等；(五)经营策略,主要包括:创新和开发策略，多元化经营策略,风险规避策略，市场占有策略等。Article 22 A comparability analysis shall be conducted in order to select appropriate transfer pricing methods. A comparability analysis mainly covers the
10、 following five aspects:(1) Characteristics of assets transacted or services provided, including the physical characteristics, quality, and quantity of tangible assets; characteristics and scope of services provided; as well as types, transactional forms, terms and scopes, and expected returns on in
11、tangible assets;(2) Functions performed and risks assumed by parties to transactions. Functions primarily include research and development, design, procurement, processing, assembly, manufacturing, inventory management, distribution, after-sale services and advertising, logistics and storage, financ
12、ing, finance, accounting and legal issues, and human resources management. The analysis on functions shall focus on the similarity of the assets employed by the concerned parties for performing the functions. Risk analysis shall include research and development risks, procurement risks, manufacturin
13、g risks, distribution risks, marketing risks, and management and finance risks;(3) Contractual terms, mainly including transaction subject matters, transaction amounts, prices, methods and conditions of charges and payments, delivery conditions, scopes and conditions of after-sale services, agreemen
14、ts on provision of additional services, the right to change and modify contracts, duration of contracts, and the right to terminate or renew contracts;(4) Economic circumstances, mainly including industry profiles, geographic locations, market scales, market segments, market shares, degree of market
15、 competition, consumers purchasing power, substitutability of products and services, prices of production factors, transportation costs, and government control; and(5) Business strategies, mainly including innovation and development strategies, businessdiversification strategy, risk avoidance strate
16、gies, and market share strategy.第二十三条 可比非受控价搔法以非关联方之间进行的与关联交易相同或类似业务活动 所收取的价格作为关联交易的公平成交价格。可比性分析应特别考察关联交易与非关联交易在交易资产或劳务的特性、合同条款及经济 环境上的差异，按照不同交易类型具体包括如下内容：(一)有形资产的购销或转让1 .购销或转让过程，包括交易的时间与地点、交货条件、交货手续、支付条件、交易数量、 售后服务的时间和地点等；2 .购销或转让环节，包括出厂环节、批发环节、零售环节、出口环节等；3 .购销或转让货物，包括品名、品牌、规格、型号、性能、结构、外型、包装等；4 .购销
17、或转让环境，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。(二)有形资产的使用L资产的性能、规格、型号、结构、类型、折旧方法；5 .提供使用权的时间、期限、地点；3,资产所有者对资产的投资支出、维修费用等。(三)无形资产的转让和使用1 .无形资产类别、用途、适用行业、预期收益；2 .无形资产的开发投资、转让条件、独占程度、受有关国家法律保护的程度及期限、受让成 本和费用、功能风险情况、可替代性等。(四)融通资金: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。(五)提供劳务:业务性质、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
18、交易与非关联交易之间在以上方面存在重大差异的，应就该差异对价格的影响进行合理 调整，无法合理调整的,应根据本章规定选择其他合理的转让定价方法。可比非受控价格法可以适用于所有类型的关联交易。Article 23 Under the comparable uncontrolled price method, the prices for the same or similar transactions conducted between non-related parties shall be regarded as the arms length prices for the relevant
19、associated transactions.The comparability analysis shall focus on investigating the differences between associated transactions and non-associated transactions in terms of contractual terms, economic environment, and the characteristics of assets transacted and services provided. The comparability a
20、nalysis shall include the following content in light of different types of transactions:(1) Sale, Purchase, or Transfer of Tangible Assets(a) The process of sale, purchase, or transfer, including the time and places of transactions, delivery terms, delivery procedures, payment conditions, transactio
21、n amounts, time and places of aftcr-salc services;(b) The processes of sale, purchase or transfer of tangible assets, including ex-factory, wholesale, retail, and export processes;(c) Goods sold, purchased or transferred, including product names, brands, specifications, models, functions, structure,
22、 product appearance, and packaging; and(d) Environment of sale, purchase, or transfer of tangible assets, including social customs, consumer preference, political stability, financial, taxation, and foreign exchange policies.(2) Use of Tangible Assets(a) Functions, specifications, models, structures
23、, types, and methods for depreciation of the assets;(b) The time, duration, and place regarding the provision the right to use the assets; and(c) The investment expenditure and maintenance fees regarding the assets afforded by the asset owners.(3) Transfer and Use of Intangible Assets(a) Types, uses
24、, and applicable industries of, and expected return on the intangible assets; and(b) Major information pertaining to the intangible assets, such as development investment, conditions of transfer, degree of exclusiveness in possession, degree and duration of protection under the relevant laws of the
25、State, costs and expenses for accepting the transfer, functions and risks, and substitutability .(4) Financing, including the amount, currency, time limit, guaranty, credit worthiness of the borrower, methods for repayment, methods for the calculation of interest.(5) Provision of services, including
26、 nature of the business, technical requirements, professional level, assumption of liability, terms and methods for payment, direct and indirect costs.Where there are significant differences between associated transactions and non-associated transactions in terms of the aforementioned aspects, appro
27、priate adjustments shall be made in light of the impact of such differences on the transaction prices. Where reasonable adjustments cannot be made, other appropriate transfer pricing methods shall be selected pursuant to the provisions specified in this Chapter.The comparable uncontrolled price meth
28、od shall apply to all types of associated transactions.第二十四条 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：公平成交价格=再销售给非关联方的价格x(l-可比非关联交易毛利率)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xlOO%可比性分析应特别考察关联交易与非关联交易在功能风险及合同条款上的差异以及影响毛 利率的其他因素，具体包括销售、广告及服务功能，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，批发或零售环节，商
29、业经验，会计处理及管理效率等。关联交易与非关联交易之间在以上方面存在重大差异的，应就该差异对毛利率的影响进行合 理调整，无法合理调整的,应根据本章规定选择其他合理的转让定价方法。再销售价检法通常适用于再销售者未对商品进行改变外型、性能、结构或更换商标等实质 性增值加工的简单加工或单纯购销业务。Article 24 Under the resale price method, the arm*s length price for goods purchased by an associated party is determined by deducting the gross profit f
30、rom a comparable non-associated transaction from the price at which the associated party resells its purchased goods to a non-associated party. The formula for calculation is as follows:Arms length price = the price at which the purchased goods are resold to a non-associated party x (1 - gross margi
31、n of comparable non-associated transaction)Gross margin of comparable non-associated transaction = gross profit of the comparable non-associated transaction / net sales of the comparable non-associated transaction x 100%The comparability analysis shall focus on the differences between associated tra
32、nsactions and non-associated transactions in terms of their functions, risks, and contractual terms, as well as other factors that affect the gross profit, including sales, advertising and service functions, inventory risks, the value and useful life of machinery instruments and equipment, the use a
33、nd value of intangible assets, wholesale or retail processes, business experience, accounting treatment and management efficiency.Where associated transactions differ significantly from uncontrolled transactions in terms of the above-mentioned aspects, appropriate adjustments shall be made in light
34、of the impact of such differences on the gross profit. Where reasonable adjustments cannot be made, other appropriate transfer pricing methods shall be selected pursuant to the provisions specified in this Chapter.The resale price method shall apply where resellers engage in simple processing busine
35、ss or pure purchase and sale transactions that do not involve substantial value-added processing such as the alteration of products* appearance, functions, structures or the change of trademarks.第二十五条 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作为关联 交易的公平成交价格。其计算公式如下：公平成交价格=关联交易的合理成本x(l+可比非关联交易成本加成率)可比非关联交易成本加成率=可比
36、非关联交易毛利/可比非关联交易成本X100%可比性分析应特别考察关联交易与非关联交易在功能风险及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，会计处理及管理效率等。关联交易与非关联交易之间在以上方面存在重大差异的，应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,应根据本章规定选择其他合理的转让定价方法。成本加成法通常适用于有形资产的购销、转让和使用,劳务提供或资金融通的关联交易。Article 25 Under the cost plus method, the ar
37、m*s length price of associated transactions shall be determined by adding the gross margin derived from the comparable non-associated transactions, to a reasonable cost basis of the associated transactions. The formula for calculation is as follows:Arms length price = reasonable costs of associated
38、transactions x (1 + cost plus margin of comparable non-associated transactions)Cost plus margin of comparable associated transactions = gross profit of comparable non-associated transactions / cost of comparable non-associated transactionsThe comparability analysis shall focus on the differences bet
39、ween associated transactions and non-associated transactions in terms of their functions, risks, and contractual terms, as well as other factors influencing the cost plus margin, including such functions as manufacturing, processing, installing and testing, market and foreign exchange risks, the val
40、ue and useful life of machinery and equipment, the use and value of intangible assets, business experience, accounting treatments and management efficiency.Where associated transactions differ significantly from uncontrolled transactions in terms of the abovementioned aspects, reasonable adjustments
41、 shall be made regarding the impact of such differences on the cost plus margin. Where reasonable adjustments cannot be made, other appropriate transfer pricing methods shall be selected pursuant to provisions specified in this Chapter.The cost plus method shall apply to associated transactions invo
42、lving the purchase and sale, transfer and use of tangible assets, the provision of services, and financing.第二十六条 交易净利润法以可比非关联交易的利润率指标确定关联交易的净利润。利润 率指标包括资产收益率、销售利润率、完全成本加成率、贝里比率等。可比性分析应特别考察关联交易与非关联交易之间在功能风险及经济环境上的差异以及影 响营业利润的其他因素，具体包括执行功能、承担风险和使用资产，行业和市场情况，经营规模，经济 周期和产品生命周期，成本、费用、所得和资产在各交易间的分摊，会计处理及经
43、营管理效率等。关联交易与非关联交易之间在以上方面存在重大差异的，应就该差异对营业利润的影响进行 合理调整，无法合理调整的,应根据本章规定选择其他合理的转让定价方法。交易净利润法通常适用于有形资产的购销、转让和使用,无形资产的转让和使用以及劳务提 供等关联交易。Article 26 The transactional net margin method determines the net profit of associated transactions based on profit margin indicators of comparable non-associated transac
44、tions. Profit margin indicators include return on assets, operating margin, net cost plus, and the Berry Ratio.The comparability analysis shall focus on the differences between associated transactions and non-associated transactions in terms of their functions, risks and economic environment, as wel
45、l as other factors that affect the operating profit, including the performance of functions, assumption of risks, utilization of assets, industry and market conditions, business scale, economic cycle and product life cycle, cost, expense, the allocation of income and assets among respective transact
46、ions, accounting treatments and business management efficiency.Where associated transactions differ significantly from non-associated transactions in terms of the abovementioned aspects, reasonable adjustments shall be made for the impact of such differences on the operating profits. Where reasonabl
47、e adjustments cannot be made, other appropriate transfer pricing methods shall be selected pursuant to the provisions specified in this Chapter.The transactional net margin method shall apply to associated transactions that involve the purchase and sale, transfer, and use of tangible assets, the tra
48、nsfer and use of intangible assets, and the provision of services.第二十七条 利润分割法根据企业与其关联方对关联交易合并利润的贡献计算各自应该 分配的利润额。利润分割法分为一般利润分割法和剩余利润分割法。一般利润分割法根据关联交易各参与方所执行的功能、承担的风险以及使用的资产，确定 各自应取得的利润。剩余利润分割法将关联交易各参与方的合并利润减去分配给各方的常规利润的余额作为剩 余利润，再根据各方对剩余利润的贡献程度进行分配。可比性分析应特别考察交易各方执行的功能、承担的风险和使用的资产，成本、费用、所 得和资产在各交易方之间的
49、分摊，会计处理，确定交易各方对剩余利润贡献所使用信息和假设条 件的可靠性等。利润分割法通常适用于各参与方关联交易高度整合且难以单独评估各方交易结果的情况。Article 27 The profit split method determines the profit to be allocated to each party to the associated transaction based on their respective contribution to the consolidated profits derived from the associated transaction. The profit split method can be classified in