国家税务总局关于完善预约定价安排管理有关事项的公告（上）

国家税务总局关于完善预约定价安排管理有关事项的公告（上）

为进一步完善预约定价安排管理，执行我国政府对外签署的避免双重征税协定、协议或者安排（以下简称“税收协定”），根据《中华人民共和国企业所得税法》（以下简称“企业所得税法”）及其实施条例、《中华人民共和国税收征收管理法》（以下简称“税收征管法”）及其实施细则的有关规定，现就有关事项公告如下：

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、企业可以与税务机关就其未来年度关联交易的定价原则和计算方法达成预约定价安排。

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、预约定价安排的谈签与执行经过预备会谈、谈签意向、分析评估、正式申请、协商签署和监控执行6个阶段。预约定价安排包括单边、双边和多边3种类型。

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、预约定价安排适用于主管税务机关向企业送达接收其谈签意向的《税务事项通知书》之日所属纳税年度起3至5个年度的关联交易。

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.

企业以前年度的关联交易与预约定价安排适用年度相同或者类似的，经企业申请，税务机关可以将预约定价安排确定的定价原则和计算方法追溯适用于以前年度该关联交易的评估和调整。追溯期最长为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.

预约定价安排的谈签不影响税务机关对企业不适用预约定价安排的年度及关联交易的特别纳税调查调整和监控管理。

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、预约定价安排一般适用于主管税务机关向企业送达接收其谈签意向的《税务事项通知书》之日所属纳税年度前3个年度每年度发生的关联交易金额4000万元人民币以上的企业。

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、企业有谈签预约定价安排意向的，应当向税务机关书面提出预备会谈申请。税务机关可以与企业开展预备会谈。

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）企业申请单边预约定价安排的，应当向主管税务机关书面提出预备会谈申请，提交《预约定价安排预备会谈申请书》（附件1）。主管税务机关组织与企业开展预备会谈。

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.

企业申请双边或者多边预约定价安排的，应当同时向国家税务总局和主管税务机关书面提出预备会谈申请，提交《预约定价安排预备会谈申请书》。国家税务总局统一组织与企业开展预备会谈。

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）预备会谈期间，企业应当就以下内容作出简要说明：

1.预约定价安排的适用年度；

2.预约定价安排涉及的关联方及关联交易；

3.企业及其所属企业集团的组织结构和管理架构；

4.企业最近3至5个年度生产经营情况、同期资料等；

5.预约定价安排涉及各关联方功能和风险的说明，包括功能和风险划分所依据的机构、人员、费用、资产等；

6.市场情况的说明，包括行业发展趋势和竞争环境等；

7.是否存在成本节约、市场溢价等地域特殊优势；

8.预约定价安排是否追溯适用以前年度；

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.其他需要说明的情况。

企业申请双边或者多边预约定价安排的，说明内容还应当包括：

1.向税收协定缔约对方税务主管当局提出预约定价安排申请的情况；

2.预约定价安排涉及的关联方最近3至5个年度生产经营情况及关联交易情况；

3.是否涉及国际重复征税及其说明。

（三）预备会谈期间，企业应当按照税务机关的要求补充资料。

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、税务机关和企业在预备会谈期间达成一致意见的，主管税务机关向企业送达同意其提交谈签意向的《税务事项通知书》。企业收到《税务事项通知书》后向税务机关提出谈签意向。

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）企业申请单边预约定价安排的，应当向主管税务机关提交《预约定价安排谈签意向书》（附件2），并附送单边预约定价安排申请草案。

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.

企业申请双边或者多边预约定价安排的，应当同时向国家税务总局和主管税务机关提交《预约定价安排谈签意向书》，并附送双边或者多边预约定价安排申请草案。

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）单边预约定价安排申请草案应当包括以下内容：

1.预约定价安排的适用年度；

2.预约定价安排涉及的关联方及关联交易；

3.企业及其所属企业集团的组织结构和管理架构；

4.企业最近3至5个年度生产经营情况、财务会计报告、审计报告、同期资料等；

5.预约定价安排涉及各关联方功能和风险的说明，包括功能和风险划分所依据的机构、人员、费用、资产等；

6.预约定价安排使用的定价原则和计

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，以及支持这一定价原则和计算方法的功能风险分析、可比性分析和假设条件等；

7.价值链或者供应链分析，以及对成本节约、市场溢价等地域特殊优势的考虑；

8.市场情况的说明，包括行业发展趋势和竞争环境等；

9.预约定价安排适用期间的年度经营规模、经营效益预测以及经营规划等；

10.预约定价安排是否追溯适用以前年度；

11.对预约定价安排有影响的境内、外行业相关法律、法规；

12.企业关于不存在本条第（三）项所列举情形的说明；

13.其他需要说明的情况。

双边或者多边预约定价安排申请草案还应当包括：

1.向税收协定缔约对方税务主管当局提出预约定价安排申请的情况；

2.预约定价安排涉及的关联方最近3至5个年度生产经营情况及关联交易情况；

3.是否涉及国际重复征税及其说明。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，税务机关可以拒绝企业提交谈签意向：

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.税务机关已经对企业实施特别纳税调整立案调查或者其他涉税案件调查，且尚未结案的；

2.未按照有关规定填报年度关联业务往来报告表；

3.未按照有关规定准备、保存和提供同期资料；

4.预备会谈阶段税务机关和企业无法达成一致意见。

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.

（未完待续）

(To be continued)

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

责任编辑：高仲芳