特别纳税调整实施办法中英文版

1、搬特别纳税调整实艾施办法（试行）柏Impleme百nting M袄easures澳 for Sp艾ecial T绊ax Adju奥stment 罢(Trial)百颁布机关:碍国家税务总局把Promulg澳ating I奥nstitut扳ion:哀State A拜dminist瓣ration 白of Taxa隘tion版哀按文挨号:岸国税发200拜92号俺Documen案t Numbe奥r:傲Guo Shu哎i Fa 2肮009 No绊. 2拜昂把颁布时间:笆Promulg办ating D隘ate:伴01/08/2把0邦09邦01/08/2盎009柏实施时间:艾Effecti矮ve Date蔼:

2、啊01/01/2扳008盎01/01/2暗008埃效力状态:搬Validit按y Statu耙s:胺有效哀Valid第一章总则扮 伴Chapter佰 1: Gen吧eral Pr般ovision挨s矮 柏 凹第一条傲 为了规范柏特别纳税调整管瓣理,根据 HYPERLINK /maf/china-cn/app/document?docguid=i0adf589b0000011e6d84a4ccd238ae7a&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 邦中华人民共和国吧企业所得税法阿(以下简称所

3、翱得税法)、 HYPERLINK /maf/china-cn/app/document?docguid=i3cf76ad30000011ef35323c56341ffeb&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 哎中华人民共和国皑企业所得税法实巴施条例扮(以下简称所吧得税法实施条例埃)、 HYPERLINK /maf/china-cn/app/document?docguid=i3cf76ad30000011ef351571f633ee813&crumb-action=append&crum

4、b-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 板中华人民共和国矮税收征收管理法背(以下简称征肮管法)、 HYPERLINK /maf/china-cn/app/document?docguid=i0adf589b0000011e6d839b2cd238aafe&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 矮中华人民共和国盎税收征收管理法碍实施细则傲(以下简称征扮管法实施细则)案以及我国政府与班有关国家(地区熬)政府签署的避吧免双重征税协定傲(安排

5、)(以下澳简称税收协定)拌的有关规定,制艾定本办法。柏 叭 懊Article案 1败 Th盎ese Mea扒sures a摆re form板ulated 敖in acco疤rdance 蔼with th啊e Enter办prise I办ncome T疤ax law 鞍of the 捌People班s Repub芭lic of 搬China (凹hereina邦fter re佰ferred 熬to the 矮Income扮 Tax La扒w), th班e Regul埃ations 暗on the 唉Impleme搬ntation八 of the案 Enterp啊rise In绊come Ta芭x

6、 Law o跋f the P翱eoples凹 Republ背ic of C板hina (h霸ereinaf霸ter ref绊erred t邦o as th按e Impl皑ementin暗g Regul芭ations 昂on the 绊Income 啊Tax Law板), the背 HYPERLINK /maf/china/app/document?docguid=i3cf76ad30000011ef351571f633ee812&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-enlegal&lang=en 叭Law of 袄th

7、e Peo拜ples R凹epublic百 of Chi般na on t百he Admi摆nistrat啊ion of 鞍Tax Col皑lection背 (herei鞍nafter 哎referre搬d to as霸 the L斑aw on t拜he Admi捌nistrat爸ion of 凹Tax Col扒lection艾), the矮 HYPERLINK /maf/china/app/document?docguid=i0adf589b0000011e6d839b2cd238aafd&crumb-action=append&crumb-label=AddCTLink-Document-w

8、lcn-enlegal&lang=en 扒Rules f把or the 昂Impleme笆ntation拜 of the暗 Law of岸 the Pe拌oples 笆Republi叭c of Ch哎ina on 稗the Adm蔼inistra翱tion of碍 Tax Co搬llectio罢n氨 (herei矮nafter 斑referre癌d to as捌 the I板mplemen奥ting Ru稗les for安 the La跋w on th俺e Admin伴istrati翱on of T叭ax Coll巴ection隘), and 扮relevan佰t provi板sions o霸

9、f doubl翱e taxat半ion avo矮idance 背agreeme氨nts (ar芭rangeme唉nts) si捌gned by靶 and be版tween t翱he Chin啊ese翱 govern唉ment an般d gover挨nments 盎of rele阿vant co安untries扒 (regio邦ns) (he伴reinaft柏er refe袄rred to岸 as ta癌xation 背agreeme巴nts), 八in orde熬r to re啊gulate 稗the adm碍inistra氨tion of佰 specia哎l tax a隘djustme矮nt

10、s.吧 罢 拌第二条靶 本办法适颁用于税务机关对敖企业的转让定价把、预约定价安排澳、成本分摊协议奥、受控外国企业哎、资本弱化以及扮一般反避税等特鞍别纳税调整事项昂的管理。斑 把 翱Article暗 2碍 Th熬ese Mea吧sures s斑hall ap敖ply to 澳taxatio阿n autho埃rities坝 admini败stratio把n of su疤ch spec凹ial tax白 adjust霸ments a笆s enter艾prises跋 transf凹er pric皑ing, ad拜vance p傲ricing 拌agreeme岸nts (he扒reinaft霸er re

11、fe扒rred to肮 as AP唉A), co熬st amor巴tizatio背n agree唉ments, 爱con拌trolled吧 foreig白n enter笆prises,凹 thin c挨apitali傲zation,岸 and ge蔼neral a跋nti-tax版 avoida隘nce.氨 板 碍第三条翱 转让定价败管理是指税务机柏关按照所得税法肮第六章和征管法吧第三十六条的有柏关规定,对企业爸与其关联方之间把的业务往来(以白下简称关联交易板)是否符合独立爱交易原则进行审跋核评估和调查调笆整等工作的总称捌。叭 瓣 搬Article叭 3颁 A唉dminist昂ration 阿

12、of tran奥sfer pr岸icing 白shall m胺ea跋n that 吧taxatio班n autho佰rities,翱 in acc罢ordance盎 with r白elevant班 provis爱ions pr百escribe办d in Ch绊apter 6靶 of the啊 Income澳 Tax La艾w and A般rticle 啊36 of t巴he Law 艾on the 案Adminis扒tration佰 of Tax邦 Collec安tion, e板xamine,懊 evalua半te and 吧investi凹gate wh傲ether t靶ransact败io

13、ns be柏tween e笆nterpri瓣ses and唉 their 啊associa颁ted par扒ties (h笆ereinaf哎ter ref背erred t罢o as a斑ssociat摆ed tran百saction叭s) are暗 conduc笆ted acc拜ording 白to the 案arms l埃ength p胺rincipl挨e, and 佰make th搬e relev翱ant adj笆ustment搬s.鞍 癌 按第四条柏 预约定价隘安排管理是指税柏务机关按照所得霸税法第四十二条斑和征管法实施细癌则第五十三条的笆规定,对企业提捌出的未来年度关伴联交易的定价原碍

14、则和计算方法进颁行审核评估,并伴与企业协商达成翱预约定价安排等拜工作的总称。柏 熬 斑Article啊 4矮 A斑dminist拔ration 班of APA 皑arrange邦ments 哎shall m扳ean tha隘t taxat爱ion aut扳horitie敖s, in a俺ccordan邦ce with把 the pr奥ovision把s presc翱ribed i白n Artic瓣le 42罢 of the吧 Income伴 Tax La叭w and A昂rticle 敖53 of t跋he Impl凹ementin斑g Rules摆 for th癌e Law o挨n the

15、A笆dminist挨ration 笆of Tax 背Collect巴ion, ex罢amine a霸nd eval办uate pr唉icing p肮rincipl俺es and 巴calcula挨tion me叭thods p捌roposed背 by ent昂erprise搬s for a俺ssociat搬ed tran傲saction肮s to be挨 conduc罢ted in 稗the fut艾ure yea芭rs, and佰 reach 瓣agreeme矮nts wit矮h enter奥prises 佰on adva版nce pri颁cing ar百rangeme邦nts thr半ou

16、gh ne按gotiati般on.艾 哎 暗第五条暗 成本分摊艾协议管理是指税坝务机关按照所得摆税法第四十一条坝第二款的规定,八对企业与其关联爱方签署的成本分癌摊协议是否符合傲独立交易原则进绊行审核评估和调埃查调整等工作的叭总称。拜 唉 袄Article伴 5邦 A爸dminist绊ration 佰of cost佰 amorti半zation 巴agreeme瓣nt sha背ll mean邦 that t凹axation吧 author耙ities, 霸in acco般rdance 班with th爸e provi唉sions p办rescrib败ed in P碍aragrap耙h 2 of

17、鞍A靶rticle 傲41 of t懊he Inco佰me Tax 扳Law, ex百amine, 伴evaluat隘e, and 芭investi八gate wh胺ether c隘ost amo蔼rtizati拔on agre坝ements 袄execute癌d by an白d betwe昂en ente艾rprises罢 and th熬eir ass矮ociated伴 partie笆s are i岸n line 靶with th案e arms办 length八 princi半ple, an氨d make 碍the rel班evant a八djustme熬nts.拜 绊 昂第六条艾 受控外国

18、瓣企业管理是指税爱务机关按照所得笆税法第四十五条芭的规定,对受控稗外国企业不作利百润分配或减少分扒配进行审核评估稗和调查,并对归懊属于中国居民企扮业所得进行调整翱等工作的总称。颁 爸 阿Article暗 6拔 A瓣dminist版ration 办of cont碍rolled 埃foreign斑 enterp邦rises 隘shall m癌ean tha捌t taxat巴ion aut办horitie熬s, acco暗rding t澳o Artic袄le 45 o鞍f the I稗ncome T奥ax Law,班 examin耙e, e拜valuate捌, and i吧nvestig巴ate t

19、he斑 contro矮lled fo板reign e袄nterpri伴ses no胺n-distr案ibution版 or dec敖reased 俺distrib坝ution o吧f profi耙ts, and爸 make a白djustme班nts con暗cerning稗 income伴s that 氨belong 蔼to Chin埃ese res罢ident e八nterpri胺ses.邦 鞍 癌第七条懊 资本弱化扮管理是指税务机岸关按照所得税法背第四十六条的规耙定,对企业接受阿关联方债权性投懊资与企业接受的柏权益性投资的比疤例是否符合规定俺比例或独立交易八原则进行审核评罢估和调查调整等

20、版工作的总称。搬 拌 爸Article柏 7稗 版Adminis笆tration般 of thi暗n capit奥alizati靶on sha皑ll mean班 that t版axation芭 author拔ities, 隘accordi般ng to A艾rticle 艾46 of t捌he Inco鞍me Tax 稗Law, ex罢amine, 哎evaluat板e, and 岸investi盎gate wh靶ether t办he prop爸ortion 般b百etween 艾associa笆ted par邦ties d疤ebt inv皑estment埃s recei颁ved by 袄ent

21、erpr艾ises an百d equit稗y inves吧tments 盎receive皑d by en袄terpris八es comp哎lies wi扳th the 靶prescri疤bed pro傲portion拜 or the盎 arms 扮length 安princip班le, and搬 make r佰elevant瓣 adjust邦ments.暗 爸 笆第八条啊 一般反避颁税管理是指税务胺机关按照所得税俺法第四十七条的蔼规定，对企业实氨施其他不具有合澳理商业目的的安版排而减少其应纳伴税收入或所得额百进行审核评估和白调查调整等工作耙的总称。胺 班 扳Article碍 8矮 A板dmin

22、ist瓣ration 艾of gene摆ral ant袄i-tax a白voidanc隘e shal罢l mean 芭that ta唉xation 胺authori隘ties, a翱ccordin柏g to Ar斑ticle 4拔7 of th爱e Incom岸e Tax L碍aw, exa摆mine, e傲valuate佰 and in搬vestiga巴te circ拜umstanc暗e蔼s where案in ente伴rprises懊 implem澳ent oth颁er arra熬ngement版s witho背ut reas凹onable 皑busines袄s purpo班ses to

23、拜reduce 白their t暗axable 按incomes耙 or inc盎ome amo坝unt, an笆d make 绊the rel伴evant a鞍djustme百nts.把 第二章 关胺联申报吧 安Chapter八 2: Sta靶tement 绊on Asso般ciated 吧Parties搬 and As稗sociate版d Trans暗acti颁ons埃 颁 奥第九条蔼 所得税法按实施条例第一百绊零九条及征管法翱实施细则第五十拔一条所称关联关鞍系,主要是指企扒业与其他企业、案组织或个人具有巴下列之一关系:皑 安(一)一方直搬接或间接持有另办一方的股份总和按达到25%以上叭,

24、或者双方直接案或间接同为第三蔼方所持有的股份般达到25%以上隘。若一方通过中案间方对另一方间扮接持有股份,只芭要一方对中间方盎持股比例达到2拔5%以上,则一胺方对另一方的持版股比例按照中间版方对另一方的持奥股比例计算。叭 埃(二)一方与肮另一方(独立金傲融机构除外)之暗间借贷资金占一绊方实收资本50坝%以上,或者一拔方借贷资金总额熬的10%以上是耙由另一方(独立叭金融机构除外)板担保。唉 扮(三)一方半熬数以上的高级管澳理人员(包括董翱事会成员和经理氨)或至少一名可盎以控制董事会的唉董事会高级成员暗是由另一方委派翱,或者双方半数疤以上的高级管理坝人员(包括董事半会成员和经理)凹或至少一名可以般

25、控制董事会的董袄事会高级成员同奥为第三方委派。拔 哎(四)一方半哀数以上的高级管把理人员(包括董霸事会成员和经理案)同时担任另一叭方的高级管理人斑员(包括董事会八成员和经理),背或者一方至少一盎名可以控制董事扮会的董事会高级奥成员同时担任另阿一方的董事会高矮级成员。肮 碍(五)一方的澳生产经营活动必百须由另一方提供奥的工业产权、专爸有技术等特许权岸才能正常进行。班 般(六)一方的扳购买或销售活动岸主要由另一方控昂制。暗 矮(七)一方接背受或提供劳务主奥要由另一方控制爱。爱 稗(八)一方对拌另一方的生产经盎营、交易具有实懊质控制,或者双疤方在利益上具有肮相关联的其他关傲系,包括虽未达皑到本条第(

26、一)靶项持股比例,但靶一方与另一方的案主要持股方享受岸基本相同的经济隘利益,以及家族唉、亲属关系等。碍 瓣 隘Article瓣 9 安 Ass靶ociated八 relati懊onship靶, as re澳ferred 岸to in A坝rticle 靶109 of 癌the Imp案lementi捌ng Regu傲lations斑 for th罢e Incom哎e Tax L敖aw and 背Article版 51 of 靶the Imp艾lementi肮ng Rule昂s for L哀aw on t罢he Admi胺nistrat稗ion of 扮Tax Col八lection袄, sha

27、ll爱 mean t吧hat an 熬enterpr熬ise is 隘associa扒ted wit哎h other碍 enterp白rises, 扳organiz伴ations 懊or indi霸viduals阿 in any柏 of th半e follo败wing wa阿ys:白 (1)阿 One pa颁rty dir懊ectly o鞍r indir瓣ectly h版olds a 啊total o扮f 25% o哀r more 暗shares 邦in anot哀her par挨ty, or 稗25% or 伴more sh霸ares of盎 both p百arties 哀are dir百e

28、ctly o胺r indir绊ectly h搬eld by 稗a third笆 party.霸 In the扮 case t叭hat one绊 party 凹indirec暗tly hol袄ds shar爸es in a氨nother 半through疤 an int袄ermedia搬ry part颁y, wher扳e eithe半r of sa傲id part氨ies hol哀ds 25% 摆or more八 shares安 in the白 interm昂ediary 耙party, 拌the pro斑portion唉 of sha氨res hel扮d by on绊e party袄 in t

29、he扳 other 啊shall b斑e calcu柏lated b办ased on肮 the pr胺oportio凹n of sh柏ares he把ld by t岸he inte捌rmediar按y party岸 in sai按d other吧 party.稗 (2)鞍 Loans 奥between隘 two pa靶rties (半excludi绊ng inde凹pendent盎 financ百ial ins啊titutio扒ns) acc唉ount fo岸r 50% o啊r more 奥of eith靶er part碍ys pai碍d-in ca耙pital, 佰or 10% 捌or mo

30、re艾 of one佰 party俺s total矮 loans 按are gua岸ranteed半 by the啊 other 拔party (班excludi扳ng inde罢pendent巴 financ笆ial ins罢titutio八ns).柏 (3)懊 More t翱han hal靶f of on鞍e party拜s seni袄or exec扒utives 罢(includ隘ing boa按rd memb唉ers or 哀manager败s) or a霸t least把 one se伴nior bo版ard mem百ber who案 has th懊e contr啊olling 袄p

31、ower o笆ver the白 board 爱is appo八inted b败y the o白ther pa半rty, or昂 more t挨han hal笆f of bo案th part案ies se靶nior ex爸ecutive板s (incl斑uding b盎oard me跋mbers o案r manag笆ers) or按 at lea瓣st one 笆senior 板board m安ember o白f each 摆of both斑 partie矮s who h稗as the 拜control扳ling po背wer ove埃r the b唉oard is芭 appoin邦ted by

32、 皑a third背 party.胺 (4)艾 More t癌han hal耙f of on碍e party盎s seni般or exec按utives 翱(includ唉ing boa百rd memb拔ers and唉 manage哎rs) con背current哎ly serv扮e as se肮nior ex绊ecutive艾s of th皑e other邦 party 稗(includ凹ing boa氨rd memb胺ers and艾 manage班rs), or澳 at lea氨st one 八senior 半board m唉ember o半f one p伴arty wh把o has

33、t案he cont颁rolling吧 power 般over th袄e board扳 concur白rently 爸serves 半as a se埃nior bo般ard mem搬ber of 摆the oth按er part八y.搬 (5)芭 The no俺rmal pr扒oductio版n and b颁usiness耙 operat按ion act绊ivities鞍 of one版 party 暗rely on佰 the in百dustria拌l prope靶rty rig搬hts, kn巴ow-how,罢 and ot瓣her con斑cession盎s provi碍ded by 扒th

34、e oth昂er part霸y.疤 (6)碍 One pa捌rtys p搬urchase懊 or sal柏e activ耙ities a按re main拔ly cont蔼rolled 班by the 办other p氨arty.笆 (7)板 The ac霸ceptanc办e or pr芭ovision跋 of ser叭vices b爸y one p爱arty is蔼 mainly拜 contro吧lled by翱 the ot唉her par暗ty.绊 (8)肮 One pa胺rty act吧ually c靶ontrols板 the pr翱oductio袄n and o矮peratio癌n a

35、ctiv傲ities a办nd tran绊saction版s of th按e other瓣 party,哎 or the矮 intere氨sts of 爸the two扮 partie拜s are c笆onnecte唉d by an笆y other皑 ways, 白such as挨 one pa芭rty is 安entitle邦d to th罢e same 岸economi癌c inter翱ests as伴 the ma碍jor sha凹reholde熬rs of t柏he othe矮r party案 even t蔼hough 摆proport敖ion of 芭the sha疤res hel邦

36、d by th傲e forme埃r does 袄not rea澳ch the 案standar啊d speci岸fied in凹 Item (俺1) of t懊his Art颁icle, o绊r the t拔wo part吧ies are白 family暗 member般s or re稗latives奥.拔 隘 芭第十条坝 关联交易摆主要包括以下类碍型:叭 芭(一)有形资袄产的购销、转让敖和使用,包括房鞍屋建筑物、交通案工具、机器设备半、工具、商品、芭产品等有形资产胺的购销、转让和熬租赁业务;斑 阿(二)无形资叭产的转让和使用搬,包括土地使用霸权、版权(著作唉权)、专利、商哀标、客户名单、板营

37、销渠道、牌号按、商业秘密和专昂有技术等特许权艾,以及工业品外叭观设计或实用新爸型等工业产权的俺所有权转让和使案用权的提供业务俺;版 罢(三)融通资拔金,包括各类长半短期资金拆借和摆担保以及各类计斑息预付款和延期氨付款等业务;伴 背(四)提供劳稗务,包括市场调拌查、行销、管理蔼、行政事务、技阿术服务、维修、吧设计、咨询、代靶理、科研、法律板、会计事务等服凹务的提供。捌 百 叭Article皑 10靶 As翱sociate傲d trans阿actions芭 mainly坝 includ挨e the f氨ollowin敖g types熬:疤 (1)蔼 The sa碍le, pur颁chase, 稗t

38、ransfe唉r and u鞍se of t八angible百 assets盎, inclu拔ding se佰lling, 搬purchas矮ing, tr澳ansferr佰ing and哀 leasin肮g tangi绊ble ass矮ets suc案h as bu坝ildings拌 and pr班emises,版 means 奥of tran巴sport, 瓣machine吧ry equi罢pment, 巴tools, 背commodi吧ties, a伴nd prod办ucts;爱 (2)澳 The tr邦ansfer 懊and use半 of int傲angible昂 assets拜,

39、inclu败ding tr拔ansferr埃ing the盎 owners啊hip of 昂or prov拜iding t哀he righ挨t to us笆e licen隘ses suc哀h as la稗nd use 霸rights,阿 copyri霸ghts (a扒uthorsh佰ip), pa邦tents, 办tradema俺rks, cl傲ient li拜sts, ma癌rketing搬 channe埃ls, bra邦nd name傲s, trad斑e secre坝ts, and按 know-h蔼ow, as 翱well as巴 indust扳rial pr碍operty 稗rights

40、 班such as懊 indust傲rial pr昂oduct d安esigns 伴or util靶ity mod癌els;隘 (3)哀 Financ捌ing, in埃cluding罢 all ty霸pes of 柏long-te跋rm and 百short-t瓣erm len肮ding an稗d borro爱wing, a矮nd secu矮rity, a肮nd a va柏riety o懊f inter敖est bea背ring ad叭vances 扳and def啊erred p佰ayments哀; and扳 (4)坝 The pr瓣ovision暗 of ser哎vices, 吧inclu

41、di班ng mark胺et rese颁arch, m俺arketin扒g, mana阿gement,邦 admini拔stratio懊n, tech扮nical s埃ervices肮, maint扮enance,袄 design皑, consu疤ltant s柏ervice,隘 agent 凹service柏, sc扒ientifi拔c resea罢rch, le挨gal ser斑vices, 巴and acc耙ounting芭 servic罢es.稗 翱 鞍第十一条巴 实行查账唉征收的居民企业靶和在中国境内设扒立机构、场所并哀据实申报缴纳企败业所得税的非居隘民企业向税务机澳关报送年度企业百所

42、得税纳税申报拜表时,应附送按中华人民共和国把企业年度关联业挨务往来报告表阿,包括关联关佰系表、关联办交易汇总表、哀购销表、白劳务表、无巴形资产表、捌固定资产表、暗融通资金表拌、对外投资情版况表和对外佰支付款项情况表笆。阿 稗 捌Art邦icle 11俺 Wh疤en fili哎ng annu八al ente敖rprise 搬income 办tax ret跋urns, r矮esident扒 enterp巴rises w熬hose ta白x is le邦vied ac捌cording跋 to the芭ir acco疤unting 埃books, 办and non矮-reside阿nt ente邦rp

43、rises绊 having靶 busine扒ss prem按ises or暗 estab鞍lished 澳institu爱tions i皑n China肮 which 柏file an唉d pay e氨nterpri八se inco吧me tax 绊based o碍n actua笆l situa岸tions s肮hall al俺so subm安it the 百Form o熬f the P敖eoples昂 Republ八ic of C跋hina fo鞍r Enter板prise A稗nnual R爸eport o肮n Assoc败iated T跋ransact哎ions w昂hich in绊cl

44、udes:扒 List o板f Assoc澳iated R百elation斑ships, 皑Summary唉 of Ass盎ociated班 transa矮ctions,挨 Purcha佰s扮e and S佰ale She班et, Ser盎vice Pr佰ovision疤 Sheet,罢 Statem搬ent of 氨Intangi佰ble Ass唉ets, St扮atement扮 of Fix版ed Asse傲ts, Fin拜ancing 傲Report,阿 Outbou罢nd Inve巴stment 百Report,哎 and Ou暗tbound 哀Payment坝 Report绊.巴 艾

45、 胺第十二条按 企业按规按定期限报送本办蔼法第十一条规定扮的报告表确有困癌难，需要延期的哎，应按征管法及凹其实施细则的有矮关规定办理。爸 败 败A搬rticle 昂12按 Wh八ere an 绊enterpr艾ise has搬 diffic癌ult in 扒submitt半ing rep白orts an袄d state澳ments s颁pecifie俺d in ac昂cordanc暗e with 班Article板 11 wit奥hin the按 specif昂ied tim八e limit暗s, and 扒needs t艾o postp稗one the懊 submis伴sion th哎ere

46、of, 矮provisi懊ons of 肮the Law靶 on the肮 Admini白stratio笆n of Ta瓣x Colle啊ction a皑nd its 摆Impleme半nting R哎ules sh傲all app蔼ly.昂 哎第三章 同期资拜料管理氨 爸Chapter氨 3: Man安agement肮 of Mat柏erials 摆for the版 Time P板eriods 唉of Asso背ciated 叭Transac班tions办 隘 坝第十三条把 企业应根班据所得税法实施拔条例第一百一十隘四条的规定,按败纳税年度准备、拌保存、并按税务艾机关要求提供其芭关联交易的同

47、期澳资料。昂 绊 皑Article傲 13百 En癌terpris袄es shal搬l, acco矮rding t伴o provi跋sions o柏f Artic癌le 114 阿of 安the Imp扒lementi爱ng Regu埃lations坝 for th氨e Incom安e Tax L爸aw, pre颁pare an蔼d prese搬rve on 板a tax y鞍ear bas吧is the 扒materia拔ls for 瓣the tim般e perio靶ds wher敖ein the版ir asso挨ciated 颁transac拜tions o伴ccur (h吧ereina

48、f傲ter ref败erred t哎o as c扳urrent 昂materia澳ls), a敖nd shal奥l submi背t the s鞍ame to 挨the rel鞍evant t罢axation扒 author吧ities a氨s requi啊red.柏 芭 岸第十四条搬 同期资料扮主要包括以下内碍容:扒 俺(一)组织结捌构八 熬1.企业所属绊的企业集团相关鞍组织结构及股权耙结构;靶 扮2.企业关联板关系的年度变化氨情况;唉 敖3.与企业发版生交易的关联方阿信息,包括关联傲企业的名称、法艾定代表人、董事哀和经理等高级管蔼理人员构成情况爸、注册地址及实懊际经营地址,以啊及关联个人的名

49、暗称、国籍、居住扮地、家庭成员构按成等情况,并注颁明对企业关联交搬易定价具有直接熬影响的关联方;败 稗4.各关联方柏适用的具有所得败税性质的税种、扳税率及相应可享肮受的税收优惠。唉 把(二)生产经稗营情况背 拌1.企业的业捌务概况,包括企艾业发展变化概况百、所处的行业及搬发展概况、经营扳策略、产业政策按、行业限制等影鞍响企业和行业的胺主要经济和法律败问题,集团产业办链以及企业所处翱地位;安 凹2.企业的主碍营业务构成,主凹营业务收入及其埃占收入总额的比阿重,主营业务利岸润及其占利润总巴额的比重;扮 捌3.企业所处阿的行业地位及相皑关市场竞争环境爱的分析;白 挨4.企业内部板组织结构,企业搬及其

50、关联方在关坝联交易中执行的唉功能、承担的风唉险以及使用的资靶产等相关信息,扮并参照填写企艾业功能风险分析埃表;爱 扮5.企业集团摆合并财务报表,肮可视企业集团会跋计年度情况延期昂准备,但最迟不扳得超过关联交易瓣发生年度的次年翱12月31日。捌 岸(三)关联交昂易情况颁 岸1.关联交易耙类型、参与方、袄时间、金额、结败算货币、交易条白件等;案 搬2.关联交易佰所采用的贸易方板式、年度变化情氨况及其理由;爱 暗3.关联交易袄的业务流程,包哀括各个环节的信蔼息流、物流和资瓣金流,与非关联白交易业务流程的安异同;奥 坝4.关联交易盎所涉及的无形资安产及其对定价的白影响;蔼 敖5板.与关联交易相耙关的合

51、同或协议埃副本及其履行情昂况的说明;氨 罢6.对影响关拜联交易定价的主拔要经济和法律因案素的分析;罢 坝7.关联交易把和非关联交易的耙收入、成本、费拔用和利润的划分半情况,不能直接隘划分的,按照合罢理比例划分,说绊明确定该划分比熬例的理由,并参澳照填写企业年爸度关联交易财务般状况分析表。叭 霸(四)可比性隘分析按 案1.可比性分邦析所考虑的因素癌,包括交易资产凹或劳务特性、交暗易各方功能和风跋险、合同条款、艾经济环境、经营拌策略等;摆 吧2.可比企业把执行的功能、承叭担的风险以及使盎用的资产等相关安信息;耙 柏3.可比交易白的说明,如:有绊形资产的物理特翱性、质量及其效百用;融资业务的斑正常利

52、率水平、哎金额、币种、期袄限、担保、融资埃人的资信、还款埃方式、计息方法氨等;劳务的性质扮与程度;无形资半产的类型及交易袄形式,通过交易岸获得的使用无形摆资产的权利,使埃用无形资产获得澳的收益;袄 爱4.可比信息懊来源、选择条件袄及理由;碍 柏5.可比数据佰的差异调整及理颁由。爸 昂(五)转让定佰价方法的选择和蔼使用疤 按1.转让定价拌方法的选用及理半由,企业选择利靶润法时,须说明碍对企业集团整体拌利润或剩余利润唉水平所做的贡献昂;办 安2.可比信息巴如何支持所选用瓣的转让定价方法啊;霸 按3.确定可比颁非关联交易价格跋或利润的过程中隘所做的假设和判哎断;柏 八4.运用合理板的转让定价方法耙和

53、可比性分析结岸果,确定可比非案关联交易价格或癌利润,以及遵循邦独立交易原则的班说明;柏 芭5.其他支持拜所选用转让定价斑方法的资料。哀 澳 稗Article埃 14稗 Th疤e curre扮nt mate背rials m唉ainly i敖nclude:拌 (1)隘 Org把anizati叭onal St袄ructure芭 (a)俺 The or败ganizat疤ional s熬tructur哀e and o邦wnershi扮p struc靶ture of办 the en盎terpris版e group罢 to whi扒ch the 岸enterpr拔ise is 笆subordi白nated;

54、懊 (b)罢 Change斑s in re百lations拌hips be凹tween t版he ente安rprise 唉and its埃 associ胺ated pa唉rties d版uring t板he year颁;扮 (c)扳 Inform按ation o懊n assoc捌iated p稗arties 肮transac瓣ting wi按th the 柏enterpr胺ise, in爸cluding半 associ俺ated pa瓣rties 癌names, 扮legal r败epresen巴tatives拔, struc澳ture of芭 senior岸 execut岸ives in熬

55、cluding背 board 埃members艾, manag翱ers, et搬c., reg扒istered佰 addres八ses as 熬well as吧 actual蔼 busine疤ss addr俺esses, 搬and ass按ociated懊 indivi八duals 斑names, 岸nationa氨lities,八 domici俺les, an把d famil埃y infor昂mation.拜 Inform挨ation p碍ertaini昂ng to a拌ssociat傲ed part办ies tha班t direc罢tly inf案luence 埃the pri佰cing

56、of捌 associ挨ated tr邦ansacti叭ons sha安ll be c隘learly 颁specifi办ed; and稗 (d)澳The ty颁pes and懊 rates 胺of taxe隘s of in懊come ta盎x natur哎e which白 are ap颁plicabl皑e to ea昂ch asso啊ciated 半party, 爱the rat按es and 拔tax inc版entives瓣 applic办able to疤 the as傲sociate斑d parti笆es.瓣 (2)吧 Overvi暗ew of B般usiness芭 Operat巴ions

57、扳 (a)皑 Enterp碍rises 翱busines把s overv坝iew, in唉cluding皑 the ov盎erview 佰of the 耙enterpr艾ises b暗usiness翱 develo板pment a八nd chan唉ges, o爱verview佰 of its巴 indust伴ry and 俺the dev佰elopmen昂t there挨of, its捌 busine翱ss stra稗tegy, i办ndustry半 polici皑es, ind靶ustry r霸estrict班ions, m皑ajor ec傲onomic 皑and leg澳al issu般e

58、s that瓣 affect柏 the en凹terpris吧e and i白ts indu霸stry, g挨roup in隘dustry 半chains,鞍 and th艾e enter斑prises伴 positi拔on in s懊uch cha阿ins;颁 (b)靶 Compos敖ition o邦f main 吧busines八ses of 百the ent疤erprise巴, main 翱busines罢s incom隘e its p矮roporti懊on to t岸he tota办l reven昂ue, and背 main o柏peratin巴g profi傲ts and 鞍its

59、pro颁portion扳s to th绊e total稗 profit安s;扳 (c)芭 Analys盎is of t安he ente凹rprise稗s posit稗ion in 白its ind袄ustry, 坝and the碍 releva罢nt mark颁et comp佰etition百;胺 (d)皑 The en巴terpris罢es int拌ernal o胺rganiza稗tional 鞍structu八re, res拔pective爸 functi敖ons per邦formed,版 risks 皑assumed安, and a爱ssets e昂mployed傲 by the敖 en

60、terp佰rise an版d its a肮ssociat碍ed part盎ies in 般associa搬ted tra柏nsactio盎ns, and按 other 芭relevan背t infor岸mation,爸 includ蔼ing the疤 comple靶ted Ana背lysis F半orm on 芭Functio瓣ns Perf罢ormed a哎nd Risk稗s Assum案ed by E艾nterpri巴se; and摆 (e)靶 Consol安idated 靶financi罢al stat瓣ements 笆of the 瓣enterpr矮ise gro百up, the扮 p