國家稅務(wù)總局關(guān)于完善預(yù)約定價安排管理有關(guān)事項的公告（上）

國家稅務(wù)總局關(guān)于完善預(yù)約定價安排管理有關(guān)事項的公告（上）

為進一步完善預(yù)約定價安排管理，執(zhí)行我國政府對外簽署的避免雙重征稅協(xié)定、協(xié)議或者安排（以下簡稱“稅收協(xié)定”），根據(jù)《中華人民共和國企業(yè)所得稅法》（以下簡稱“企業(yè)所得稅法”）及其實施條例、《中華人民共和國稅收征收管理法》（以下簡稱“稅收征管法”）及其實施細則的有關(guān)規(guī)定，現(xiàn)就有關(guān)事項公告如下：

To enhance the administration of Advance Pricing Arrangements (hereafter referred to as the “APAs”), and implement treaties, agreements or arrangements for the avoidance of double taxation signed by the People's Republic of China (PRC) Government (hereinafter referred to as the "Tax Treaties") with other jurisdictions, the Public Notice is hereby issued in accordance with the Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”) and its implementation regulations, and “The Tax Collection and Administration Law of the People’s Republic of China”(hereinafter referred to as the “Tax Collection and Administration Law”) and its implementation regulations.

一、企業(yè)可以與稅務(wù)機關(guān)就其未來年度關(guān)聯(lián)交易的定價原則和計算方法達成預(yù)約定價安排。

I.Enterprises may enter into an APA with the tax administration(s) on the pricing methodologies and calculation process for its related party transactions in future years.

二、預(yù)約定價安排的談簽與執(zhí)行經(jīng)過預(yù)備會談、談簽意向、分析評估、正式申請、協(xié)商簽署和監(jiān)控執(zhí)行6個階段。預(yù)約定價安排包括單邊、雙邊和多邊3種類型。

II.APA process involves the following six stages: pre-filing meeting, letter of intent, analysis and evaluation, formal application, negotiation and signing, and implementation and monitoring. APAs include the following three categories: unilateral APAs, bilateral APAs and multilateral APAs.

三、預(yù)約定價安排適用于主管稅務(wù)機關(guān)向企業(yè)送達接收其談簽意向的《稅務(wù)事項通知書》之日所屬納稅年度起3至5個年度的關(guān)聯(lián)交易。

III.An APA applies to related party transactions over a period of 3 to 5 consecutive years starting from the year during which "Notice on Tax Matters" is issued by the in-charge tax administration(s) notifying the acceptance of enterprise’s intent for the APA.

企業(yè)以前年度的關(guān)聯(lián)交易與預(yù)約定價安排適用年度相同或者類似的，經(jīng)企業(yè)申請，稅務(wù)機關(guān)可以將預(yù)約定價安排確定的定價原則和計算方法追溯適用于以前年度該關(guān)聯(lián)交易的評估和調(diào)整。追溯期最長為10年。

Where the related party transactions in prior years are the same as or similar to those covered by the APA, per the enterprise’ request, the tax administration(s) may apply the agreed pricing methodologies and calculation process specified in the APA to such related party transactions. The maximum rollback period is 10 years.

預(yù)約定價安排的談簽不影響稅務(wù)機關(guān)對企業(yè)不適用預(yù)約定價安排的年度及關(guān)聯(lián)交易的特別納稅調(diào)查調(diào)整和監(jiān)控管理。

The conclusion of an APA does not preclude the enterprise from special tax adjustment investigation on related party transactions or years not covered by the APA.

四、預(yù)約定價安排一般適用于主管稅務(wù)機關(guān)向企業(yè)送達接收其談簽意向的《稅務(wù)事項通知書》之日所屬納稅年度前3個年度每年度發(fā)生的關(guān)聯(lián)交易金額4000萬元人民幣以上的企業(yè)。

IV.Access to APA is available to enterprises with annual related party transaction amount exceeding RMB 40 million for the three years prior to the year in which the "Notice on Tax Matters" is issued by the in-charge tax administration(s) notifying the acceptance of enterprise’s intent for the APA.

五、企業(yè)有談簽預(yù)約定價安排意向的，應(yīng)當(dāng)向稅務(wù)機關(guān)書面提出預(yù)備會談申請。稅務(wù)機關(guān)可以與企業(yè)開展預(yù)備會談。

V.An enterprise with the intention to apply for an APA should submit a written application for pre-filing meeting to the tax administration(s). The tax administration(s) may schedule one or several pre-filing meetings with the enterprise.

（一）企業(yè)申請單邊預(yù)約定價安排的，應(yīng)當(dāng)向主管稅務(wù)機關(guān)書面提出預(yù)備會談申請，提交《預(yù)約定價安排預(yù)備會談申請書》（附件1）。主管稅務(wù)機關(guān)組織與企業(yè)開展預(yù)備會談。

A.For a unilateral APA, the enterprise shall submit a written application for pre-filing meeting in the form of "APA Pre-filling Meeting Application Letter” (Appendix a) to the in-charge tax administration(s). The in-charge tax administration(s) may schedule one or several pre-filing meetings with the enterprise.

企業(yè)申請雙邊或者多邊預(yù)約定價安排的，應(yīng)當(dāng)同時向國家稅務(wù)總局和主管稅務(wù)機關(guān)書面提出預(yù)備會談申請，提交《預(yù)約定價安排預(yù)備會談申請書》。國家稅務(wù)總局統(tǒng)一組織與企業(yè)開展預(yù)備會談。

For a bilateral/multilateral APA, the enterprise shall submit a written application for pre-filing meeting in the form of "APA Prefilling Meeting Application Letter” (Appendix 1) to both the State Administration of Taxation (SAT) and the in-charge tax administration(s). The SAT may schedule one or several pre-filing meetings with the enterprise.

（二）預(yù)備會談期間，企業(yè)應(yīng)當(dāng)就以下內(nèi)容作出簡要說明：

1.預(yù)約定價安排的適用年度；

2.預(yù)約定價安排涉及的關(guān)聯(lián)方及關(guān)聯(lián)交易；

3.企業(yè)及其所屬企業(yè)集團的組織結(jié)構(gòu)和管理架構(gòu)；

4.企業(yè)最近3至5個年度生產(chǎn)經(jīng)營情況、同期資料等；

5.預(yù)約定價安排涉及各關(guān)聯(lián)方功能和風(fēng)險的說明，包括功能和風(fēng)險劃分所依據(jù)的機構(gòu)、人員、費用、資產(chǎn)等；

6.市場情況的說明，包括行業(yè)發(fā)展趨勢和競爭環(huán)境等；

7.是否存在成本節(jié)約、市場溢價等地域特殊優(yōu)勢；

8.預(yù)約定價安排是否追溯適用以前年度；

B.During the pre-filing meeting stage, the enterprise shall provide brief information on the following aspects:

a.Tax years to be covered by the APA;

b.Related parties and related party transactions to be covered by the APA;

c.Organizational and management structure of the enterprise and the group it belongs to;

d.Business operations and contemporaneous transfer pricing documentation of the enterprise for the most recent 3 to 5 years, etc.;

e.Functions performed and risks assumed by the related parties covered by the APA, including the allocation keys based used to allocate the functions and risks, such as facilities, personnel, expenses, assets involved, etc.;

f.Market conditions, including industry developments and trends, competitive environment, etc.;

g.Location specific advantages such as cost savings and market premium (if any);

h.Proposed rollback years (if any);

9.其他需要說明的情況。

企業(yè)申請雙邊或者多邊預(yù)約定價安排的，說明內(nèi)容還應(yīng)當(dāng)包括：

1.向稅收協(xié)定締約對方稅務(wù)主管當(dāng)局提出預(yù)約定價安排申請的情況；

2.預(yù)約定價安排涉及的關(guān)聯(lián)方最近3至5個年度生產(chǎn)經(jīng)營情況及關(guān)聯(lián)交易情況；

3.是否涉及國際重復(fù)征稅及其說明。

（三）預(yù)備會談期間，企業(yè)應(yīng)當(dāng)按照稅務(wù)機關(guān)的要求補充資料。

i.Any other relevant information.

For a bilateral/multilateral APA, the enterprise should also provide information on the following aspects:

a.Status of APA request to the competent tax authority(ies) of the other Contracting State(s) of the tax treaty(ies);

b.Business operations of the related parties covered by the APA and their related party transactions for the most recent 3 to 5 years;

c.Double taxation involved and relevant explanations (if any).

C.During the pre-filing meeting stage, the enterprise shall submit additional information as requested by the tax administration(s).

六、稅務(wù)機關(guān)和企業(yè)在預(yù)備會談期間達成一致意見的，主管稅務(wù)機關(guān)向企業(yè)送達同意其提交談簽意向的《稅務(wù)事項通知書》。企業(yè)收到《稅務(wù)事項通知書》后向稅務(wù)機關(guān)提出談簽意向。

VI.Where the tax administrations and the enterprise reach an agreement during the pre-filing meeting stage, the in-charge tax administration(s) shall issue a “Notice on Tax Matters” to the enterprise to inform the latter to submit the intent for the APA. The enterprise shall submit the intent for the APA to the tax administrations upon receipt of the “Notice on Tax Matters”.

（一）企業(yè)申請單邊預(yù)約定價安排的，應(yīng)當(dāng)向主管稅務(wù)機關(guān)提交《預(yù)約定價安排談簽意向書》（附件2），并附送單邊預(yù)約定價安排申請草案。

A.For a unilateral APA, the enterprise shall submit the "APA Letter of Intent" (Appendix b) to the in-charge tax administration(s), with the draft unilateral APA application package attached.

企業(yè)申請雙邊或者多邊預(yù)約定價安排的，應(yīng)當(dāng)同時向國家稅務(wù)總局和主管稅務(wù)機關(guān)提交《預(yù)約定價安排談簽意向書》，并附送雙邊或者多邊預(yù)約定價安排申請草案。

For a bilateral/multilateral APA, the enterprise shall submit the "APA Letter of Intent" to both the SAT and the in-charge tax administration(s), with the draft bilateral/multilateral APA application package attached.

（二）單邊預(yù)約定價安排申請草案應(yīng)當(dāng)包括以下內(nèi)容：

1.預(yù)約定價安排的適用年度；

2.預(yù)約定價安排涉及的關(guān)聯(lián)方及關(guān)聯(lián)交易；

3.企業(yè)及其所屬企業(yè)集團的組織結(jié)構(gòu)和管理架構(gòu)；

4.企業(yè)最近3至5個年度生產(chǎn)經(jīng)營情況、財務(wù)會計報告、審計報告、同期資料等；

5.預(yù)約定價安排涉及各關(guān)聯(lián)方功能和風(fēng)險的說明，包括功能和風(fēng)險劃分所依據(jù)的機構(gòu)、人員、費用、資產(chǎn)等；

6.預(yù)約定價安排使用的定價原則和計

B.The draft unilateral APA application package should include information on the following aspects:

a.Tax years to be covered by the APA;

b.Related parties and related party transactions to be covered by the APA;

c.Organizational and management structure of the enterprise and the group it belongs to;

d.Business operations, financial and accounting reports, audit reports, and contemporaneous transfer pricing documentation of the enterprise for the most recent 3 to 5 years, etc.;

e.Functions performed, risks assumed the related parties covered by the APA, including the allocation keys used to allocate the functions, risks, such as facilities, personnel, expenses, assets involved, etc.;

f.Proposed pricing methodologies and calculation process in the APA,算方法，以及支持這一定價原則和計算方法的功能風(fēng)險分析、可比性分析和假設(shè)條件等；

7.價值鏈或者供應(yīng)鏈分析，以及對成本節(jié)約、市場溢價等地域特殊優(yōu)勢的考慮；

8.市場情況的說明，包括行業(yè)發(fā)展趨勢和競爭環(huán)境等；

9.預(yù)約定價安排適用期間的年度經(jīng)營規(guī)模、經(jīng)營效益預(yù)測以及經(jīng)營規(guī)劃等；

10.預(yù)約定價安排是否追溯適用以前年度；

11.對預(yù)約定價安排有影響的境內(nèi)、外行業(yè)相關(guān)法律、法規(guī)；

12.企業(yè)關(guān)于不存在本條第（三）項所列舉情形的說明；

13.其他需要說明的情況。

雙邊或者多邊預(yù)約定價安排申請草案還應(yīng)當(dāng)包括：

1.向稅收協(xié)定締約對方稅務(wù)主管當(dāng)局提出預(yù)約定價安排申請的情況；

2.預(yù)約定價安排涉及的關(guān)聯(lián)方最近3至5個年度生產(chǎn)經(jīng)營情況及關(guān)聯(lián)交易情況；

3.是否涉及國際重復(fù)征稅及其說明。and the functional and risk analysis, comparability analysis and assumptions supporting the proposed pricing methodologies and calculation process;

g.Value chain analysis or supply chain analysis, taking into account of location specific advantages such as cost savings and market premium, etc.;

h.Market conditions, including industry developments and trends, and competitive environment, etc.;

i.Annual scale of operation, profit and loss forecasts and business plans for the years to be covered by the APA;

j.Proposed rollback years (if any);

k.The relevant industry laws and regulations in and outside China that have implications for the APA;

l.Explanation that none of the circumstances listed in Clause (C) of this Article applies to the enterprise;

m.Any other relevant information.

The draft bilateral/multilateral APA application package should also include information on the following aspects:

a.Status of the APA request to the competent tax authority(ies) of the other Contracting State(s) of the tax treaty(ies);

b.Business operations of the related parties covered by the APA and their related party transactions for the most recent 3 to 5 years;

c.Double taxation involved and relevant explanations (if any).

（三）有下列情形之一的，稅務(wù)機關(guān)可以拒絕企業(yè)提交談簽意向：

C.Tax administration(s) may disallow the enterprise to submit the intent for an APA if one or more of the following circumstances is present:

1.稅務(wù)機關(guān)已經(jīng)對企業(yè)實施特別納稅調(diào)整立案調(diào)查或者其他涉稅案件調(diào)查，且尚未結(jié)案的；

2.未按照有關(guān)規(guī)定填報年度關(guān)聯(lián)業(yè)務(wù)往來報告表；

3.未按照有關(guān)規(guī)定準(zhǔn)備、保存和提供同期資料；

4.預(yù)備會談階段稅務(wù)機關(guān)和企業(yè)無法達成一致意見。

a.The enterprise is under open special tax adjustment investigation or other tax investigations;

b.The enterprise fails to file the annual reporting forms for related party dealings of enterprises pursuant to the relevant regulations and requirements;

c.The enterprise fails to prepare, keep and provide the contemporaneous transfer pricing documentation pursuant to the relevant regulations and requirements;

d.No agreement is reached between the tax administration(s) and the enterprise during the pre-filing meeting stage.

（未完待續(xù)）

(To be continued)

Public Notice on Matters Regarding Enhancing the Administration of Advance Pricing Arrangements（Part Ⅰ）

責(zé)任編輯：高仲芳