國家稅務總局關于完善預約定價安排管理有關事項的公告（上）

國家稅務總局關于完善預約定價安排管理有關事項的公告（上）

為進一步完善預約定價安排管理，執行我國政府對外簽署的避免雙重征稅協定、協議或者安排（以下簡稱“稅收協定”），根據《中華人民共和國企業所得稅法》（以下簡稱“企業所得稅法”）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規定，現就有關事項公告如下：

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、企業可以與稅務機關就其未來年度關聯交易的定價原則和計算方法達成預約定價安排。

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、預約定價安排的談簽與執行經過預備會談、談簽意向、分析評估、正式申請、協商簽署和監控執行6個階段。預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、預約定價安排適用于主管稅務機關向企業送達接收其談簽意向的《稅務事項通知書》之日所屬納稅年度起3至5個年度的關聯交易。

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.

企業以前年度的關聯交易與預約定價安排適用年度相同或者類似的，經企業申請，稅務機關可以將預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聯交易的評估和調整。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.

預約定價安排的談簽不影響稅務機關對企業不適用預約定價安排的年度及關聯交易的特別納稅調查調整和監控管理。

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、預約定價安排一般適用于主管稅務機關向企業送達接收其談簽意向的《稅務事項通知書》之日所屬納稅年度前3個年度每年度發生的關聯交易金額4000萬元人民幣以上的企業。

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、企業有談簽預約定價安排意向的，應當向稅務機關書面提出預備會談申請。稅務機關可以與企業開展預備會談。

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）企業申請單邊預約定價安排的，應當向主管稅務機關書面提出預備會談申請，提交《預約定價安排預備會談申請書》（附件1）。主管稅務機關組織與企業開展預備會談。

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.

企業申請雙邊或者多邊預約定價安排的，應當同時向國家稅務總局和主管稅務機關書面提出預備會談申請，提交《預約定價安排預備會談申請書》。國家稅務總局統一組織與企業開展預備會談。

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）預備會談期間，企業應當就以下內容作出簡要說明：

1.預約定價安排的適用年度；

2.預約定價安排涉及的關聯方及關聯交易；

3.企業及其所屬企業集團的組織結構和管理架構；

4.企業最近3至5個年度生產經營情況、同期資料等；

5.預約定價安排涉及各關聯方功能和風險的說明，包括功能和風險劃分所依據的機構、人員、費用、資產等；

6.市場情況的說明，包括行業發展趨勢和競爭環境等；

7.是否存在成本節約、市場溢價等地域特殊優勢；

8.預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。

企業申請雙邊或者多邊預約定價安排的，說明內容還應當包括：

1.向稅收協定締約對方稅務主管當局提出預約定價安排申請的情況；

2.預約定價安排涉及的關聯方最近3至5個年度生產經營情況及關聯交易情況；

3.是否涉及國際重復征稅及其說明。

（三）預備會談期間，企業應當按照稅務機關的要求補充資料。

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、稅務機關和企業在預備會談期間達成一致意見的，主管稅務機關向企業送達同意其提交談簽意向的《稅務事項通知書》。企業收到《稅務事項通知書》后向稅務機關提出談簽意向。

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）企業申請單邊預約定價安排的，應當向主管稅務機關提交《預約定價安排談簽意向書》（附件2），并附送單邊預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.

企業申請雙邊或者多邊預約定價安排的，應當同時向國家稅務總局和主管稅務機關提交《預約定價安排談簽意向書》，并附送雙邊或者多邊預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）單邊預約定價安排申請草案應當包括以下內容：

1.預約定價安排的適用年度；

2.預約定價安排涉及的關聯方及關聯交易；

3.企業及其所屬企業集團的組織結構和管理架構；

4.企業最近3至5個年度生產經營情況、財務會計報告、審計報告、同期資料等；

5.預約定價安排涉及各關聯方功能和風險的說明，包括功能和風險劃分所依據的機構、人員、費用、資產等；

6.預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險分析、可比性分析和假設條件等；

7.價值鏈或者供應鏈分析，以及對成本節約、市場溢價等地域特殊優勢的考慮；

8.市場情況的說明，包括行業發展趨勢和競爭環境等；

9.預約定價安排適用期間的年度經營規模、經營效益預測以及經營規劃等；

10.預約定價安排是否追溯適用以前年度；

11.對預約定價安排有影響的境內、外行業相關法律、法規；

12.企業關于不存在本條第（三）項所列舉情形的說明；

13.其他需要說明的情況。

雙邊或者多邊預約定價安排申請草案還應當包括：

1.向稅收協定締約對方稅務主管當局提出預約定價安排申請的情況；

2.預約定價安排涉及的關聯方最近3至5個年度生產經營情況及關聯交易情況；

3.是否涉及國際重復征稅及其說明。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，稅務機關可以拒絕企業提交談簽意向：

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.稅務機關已經對企業實施特別納稅調整立案調查或者其他涉稅案件調查，且尚未結案的；

2.未按照有關規定填報年度關聯業務往來報告表；

3.未按照有關規定準備、保存和提供同期資料；

4.預備會談階段稅務機關和企業無法達成一致意見。

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）

(To be continued)

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

責任編輯：高仲芳