国家税务总局发布《一般反避税管理办法（试行）》（下）

（接上期）

（Continued）

国家税务总局发布《一般反避税管理办法（试行）》（下）

（接上期）

（Continued）

第十四条 一般反避税调查涉及向筹划方、关联方以及与关联业务调查有关的其他企业调查取证的，主管税务机关应当送达《税务事项通知书》。

Article 14 While the investigation of a GAAR case is involved with collecting evidence from the tax advisor， affiliated parties and other enterprises related to the associated business investigation， the competent tax authority shall issue Notice on Tax Affair.

第十五条 主管税务机关审核企业、筹划方、关联方以及与关联业务调查有关的其他企业提供的资料，可以采用现场调查、发函协查和查阅公开信息等方式核实。需取得境外有关资料的，可以按有关规定启动税收情报交换程序，或者通过我驻外机构调查收集有关信息。涉及境外关联方相关资料的，主管税务机关也可以要求企业提供公证机构的证明。

Article 15 The competent tax authority can verify the documents provided by the enterprise， the tax advisor， affiliated parties and other enterprises related to the associated business investigation through field investigation， written request for information or public information query. Where foreign information is required， tax information exchange procedure can be activated in accordance with relevant regulations， or it can be obtained from institution functioning abroad. The competent tax authority may also require the enterprise to provide notarization if the documents are related to the foreign affiliated parties.

第四章 结 案

Chapter 4Conclusion

第十六条 主管税务机关根据调查过程中获得的相关资料，自税务总局同意立案之日起9个月内进行审核，综合判断企业是否存在避税安排，形成案件不予调整或者初步调整方案的意见和理由，层报省税务机关复核同意后，报税务总局申请结案。

Article 16 Based on the information obtained from the investigation， the competent tax authority is required to investigate the case within 9 months since filing the case by the approval of the SAT， to make comprehensive judgement on whether the enterprise is involved in a tax avoidance arrangement， to generate opinions and reasons on whether the case shall be subject to preliminary adjustment or not， and then it shall apply for the conclusion of the case to the SAT after the approval from the tax authority at provincial level.

第十七条主管税务机关应当根据税务总局形成的结案申请审核意见，分别以下情况进行处理：

（一）同意不予调整的，向被调查企业下发《特别纳税调查结论通知书》；

（二）同意初步调整方案的，向被调查企业下发《特别纳税调查初步调整通知书》；

（三）税务总局有不同意见的，按照税务总局的意见修改后再次层报审核。

被调查企业在收到《特别纳税调查初步调整通知书》之日起7日内未提出异议的，主管税务机关应当下发《特别纳税调查调整通知书》。

被调查企业在收到《特别纳税调查初步调整通知书》之日起7日内提出异议，但是主管税务机关经审核后认为不应采纳的，应将被调查企业的异议及不应采纳的意见和理由层报省税务机关复核同意后，报税务总局再次申请结案。

被调查企业在收到《特别纳税调查初步调整通知书》之日起7日内提出异议，主管税务机关经审核后认为确需对调整方案进行修改的，应当将被调查企业的异议及修改后的调整方案层报省税务机关复核同意后，报税务总局再次申请结案。

Article 17 Based on the opinion of application for concluding the investigated case by the SAT， the competent tax authority shall handle it accordingly：

A. If there is an approval for non tax adjustment by the SAT， the competent tax authority shall issue Conclusion Notice on Special Tax Investigation to the enterprise being investigated；

B. If there is an approval for the initial tax adjustment scheme by the SAT， the competent tax authority shall issue Preliminary Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

C. If the SAT has a different opinion than the competent tax authority， the latter shall revise its application and re-submit it level by level to the SAT for approval.

Before the case is concluded， the enterprise being investigated can appeal to the competent tax authority within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation. If no objection in written form was raised within the time limit， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation.

If the enterprise being investigated raises its objection within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation， where the competent tax authority decides not to accept the objection upon the review， it shall reapply for the conclusion of the case to the SAT after the review and approval from the provincial level tax authority with the submission of the objection of the enterprise being investigated and the opinions and reasons from the competent tax authority.

If the enterprise being investigated raises its objection within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation， where the competent tax authority decides to accept the objection and make adjustments upon the review， it shall reapply for the conclusion of the case to the SAT after the review and approval from the provincial level tax authority with the submission of the objection of the enterprise being investigated and the revised adjustment scheme by the competent tax authority.

第十八条 主管税务机关应当根据税务总局考虑企业异议形成的结案申请审核意见，分别以下情况进行处理：

Article 18 Based on the SAT's opinion of application for concluding the case by taking into account the objection raised by the enterprise， the conclusion can be issued by the competent tax authority accordingly：

（一）同意不应采纳企业所提异议的，向被调查企业下发《特别纳税调查调整通知书》；

（二）同意修改后调整方案的，向被调查企业下发《特别纳税调查调整通知书》；

（三）税务总局有不同意见的，按照税务总局的意见修改后再次层报审核。

A. If there is an approval for not accepting the enterprise’s objection by the SAT， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

B. If there is an approval for accepting the revised adjustment by the SAT， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

C. If the SAT has a different opinion than the competent tax authority， the latter shall revise its application and re-submit it to the SAT for review.

第五章 争议处理

Chapter 5 Dispute Resolution

第十九条 被调查企业对主管税务机关作出的一般反避税调整决定不服的，可以按照有关法律法规的规定申请法律救济。

Article 19 Where the enterprise being investigated disagrees with the adjustment decision of a GAAR case made by the competent tax authority， legal remedy could be turned to in accordance with relevant laws and regulations.

第二十条 主管税务机关作出的一般反避税调整方案导致国内双重征税的，由税务总局统一组织协调解决。

Article 20 In cases where domestic double taxation caused by the GAAR adjustment scheme of the competent tax authority， the SAT is required to make coordination and present solutions.

第二十一条 被调查企业认为我国税务机关作出的一般反避税调整，导致国际双重征税或者不符合税收协定规定征税的，可以按照税收协定及其相关规定申请启动相互协商程序。

Article 21 In cases where the GAAR adjustment scheme bring about international double taxation or are in conflict with tax treaty provisions， the enterprise being investigated may apply for initiating a mutual agreement procedure in accordance with tax treaties and relevant regulations.

第六章 附 则

Chapter 6 Supplementary Provisions

第二十二条 本办法自2015年2月1日起施行。2015年2月1日前税务机关尚未结案处理的避税安排适用本办法。

Article 22The Measures comes into force since February 1st，2015. Cases involved in tax avoidance arrangement which have not been concluded yet before February 1st， 2015， shall be applicable to the Measures.

（完）

（The end）

翻译：张瑛

审定：邓力平

Translator ： Ying Zhang

Proofreader ： Liping Deng

State Administration of Taxation Released Administrative Measures on the General Anti-Avoidance Rule （Trial） （Part Ⅲ）

责任编辑：惠知