国家税务总局发布《一般反避税管理办法（试行）》（中）

国家税务总局发布《一般反避税管理办法（试行）》（中）

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

（接上期）

(Continued)

第二章 立 案

Chapter 2 Case Filing

第七条 各级税务机关应当结合工作实际，应用各种数据资源，如企业所得税汇算清缴、纳税评估、同期资料管理、对外支付税务管理、股权转让交易管理、税收协定执行等，及时发现一般反避税案源。

Article 7 Based on the work practice, tax authorities at different levels are required to timely detect potential tax avoidance cases through various data resources such as final settlement and payment of enterprise income taxes, tax assessment, contemporary documentation management, cross-border payment management, transfer of equities, implementation of tax treaties, etc.

第八条 主管税务机关发现企业存在避税嫌疑的，层报省、自治区、直辖市和计划单列市（以下简称省）税务机关复核同意后，报税务总局申请立案。

Article 8 Where an enterprise is found to be suspicious of tax avoidance, the competent tax authority shall refer the case level by level to the tax authority of provinces , autonomous regions, municipalities or cities specifically designated in the state plan (hereinafter referred to as 'provinces') for approval and then to the SAT to file the case.

第九条 省税务机关应当将税务总局形成的立案申请审核意见转发主管税务机关。税务总局同意立案的，主管税务机关实施一般反避税调查。

Article 9 The tax authority at the provincial level shall refer the opinion of case filing of the SAT to the competent tax authority. The competent tax authority is authorized to investigate the tax avoidance case once the decision on investigation is made by the SAT.

第三章 调 查

Chapter 3 Investigation

第十条 主管税务机关实施一般反避税调查时，应当向被调查企业送达《税务检查通知书》。

Article 10 While the investigation of a GAAR case is being implemented on an enterprise, the competent tax authority shall issue Notice on Tax Inspection to the enterprise being investigated.

第十一条 被调查企业认为其安排不属于本办法所称避税安排的，应当自收到《税务检查通知书》之日起60日内提供下列资料：

（一）安排的背景资料；

（二）安排的商业目的等说明文件；

（三）安排的内部决策和管理资料，如董事会决议、备忘录、电子邮件等；

（四）安排涉及的详细交易资料，如合同、补充协议、收付款凭证等；

（五）与其他交易方的沟通信息；

（六）可以证明其安排不属于避税安排的其他资料；

（七）税务机关认为有必要提供的其他资料。

企业因特殊情况不能按期提供的，可以向主管税务机关提交书面延期申请，经批准可以延期提供，但是最长不得超过30日。主管税务机关应当自收到企业延期申请之日起15日内书面回复。逾期未回复的，视同税务机关同意企业的延期申请。

Article 11 If the enterprise being investigated deems that its tax arrangement not be subject to the tax avoidance arrangement claimed by the Measures, it shall provide the following documents within 60 days since receiving Notice on Tax Inspection:

A. Background information of the arrangement;

B. Explanatory documents on the commercial purposes of the arrangement;

C. Information on the internal decision-making and administration such as board resolutions, memos, email exchanges, etc.;

D. Transaction details related to the arrangement, such as contract, supplementary agreement, voucher, etc.;

E. Communications between the transaction parties;

F. Other documents providing the non-tax avoidance nature of the arrangement;

G. Other documents required by the tax authority.

If the enterprise fails to provide the documents within 60 days since receiving Notice on Tax Inspection due to exceptional circumstances, another 30 days could be extended upon a written application to the competent tax authority. The competent tax authority shall respond in written form within 15 days since receiving the extension application. The application is deemed to be approved by the tax authority if not replied within the time limitation.

第十二条 企业拒绝提供资料的，主管税务机关可以按照税收征管法第三十五条的规定进行核定。

Article 12 In the event that the enterprise refuses to provide the documents required, the competent tax authority can verify and decide in accordance with Article 35 of the Tax Collection and Administration Law.

第十三条 主管税务机关实施一般反避税调查时，可以要求为企业筹划安排的单位或者个人（以下简称筹划方）提供有关资料及证明材料。

Article 13 While the investigation of a GAAR case is being implemented on an enterprise, the competent tax authority is authorized to require the entity or individual (hereinafter referred to as 'the tax advisor') involved in the tax planning to provide relevant documents and evidences.

（未完待续）

(To be continued)

翻译：张 瑛

审定：邓力平

Translator : Ying Zhang

Proofreader : Liping Deng

责任编辑：惠 知