China Implementation Measures of Special Tax Adjustment Consultation Draft

8/18/2019 China Implementation Measures of Special Tax Adjustment Consultation Draft

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Unofficial Translation by DeloitteFor reference only

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特别纳税调整实施办法

征求意见稿

Implementation Measures of Special Tax Adjustment(Draft for Public Consultation)

第一章总则

Chapter 1 General Provision

第一条

为规范特别纳税调整管理，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）、

《中华人民共和国企业所得税法实施条例》（以下简称企业所得税法实施条例）、《中华人民共和国税收征收管理

法》（以下简称税收征管法）、《中华人民共和国税收征收管理法实施细则》（以下简称税收征管法实施细则）以

及我国政府与有关国家政府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）的有关规定，制定本办

法。

Article 1 - In order to standardize the administration of special tax adjustments, this regulation is drawn up inaccordance with the People's Republic of China ("PRC") Enterprise Income Tax Law (hereafter referred to as"Tax Law" or "EIT Law") with its implementation rules (hereafter referred to as "EIT Implementation Rules"), PRCTax Collection and Administration Law (hereinafter referred to as "Tax Collection Law") with its implementationrules (hereafter referred to as "Tax Collection Law Implementation Rules"), and relevant provisions of the taxtreaties (or arrangements) to avoid double taxation between the Chinese government and governments of othercountries (or regions) (hereinafter referred to as the "tax treaties").

第二条本办法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本

弱化以及一般反避税等特别纳税调整事项的管理。

Article 2 - This regulation is applicable to the administration of special tax adjustments by tax authorities fortransfer pricing, advance pricing arrangements ("APA"), cost sharing arrangements ("CSA"), controlled foreigncorporations ("CFC"), thin capitalization, and general anti-tax avoidance rules.

涉嫌偷税、逃避追缴欠税、骗税、抗税和虚开发票等税收违法行为需要立案稽查的，不适用本办法。

This regulation shall not be applicable to tax audit cases which involve tax offenses such as tax evasion, taxfraud, refusal to pay tax and issuance of false tax invoices.

第三条转让定价管理是指税务机关对企业与其关联方之间的业务往来（以下简称关联交易）是否符合独

立交易原则进行审核评估和调查调整等工作的总称。

Article 3 - Transfer pricing tax administration refers to administrative work by the tax authorities, includingverification, evaluation, investigation and making adjustments on transactions between an enterprise and itsrelated parties (hereafter referred to as "related party transactions "), on whether the related party transactionsare carried out in accordance with the arm's length principle.

第四条预约定价安排管理是指税务机关对企业提出的未来年度关联交易的定价原则和计算方法进行审核

评估，并与企业协商达成预约定价安排等工作的总称。

Article 4 - APA tax administration refers to administrative work by the tax authorities, including verification,evaluation of pricing principles and calculation methods proposed by an enterprise for related party transactionsin future years, and the conclusion of an advance pricing arrangement after negotiations between the taxauthorities and the enterprise.

第五条成本分摊协议管理是指税务机关对企业与其关联方签订的成本分摊协议是否符合独立交易原则进

行审核评估和调查调整等工作的总称。

Article 5 - CSA tax administration refers to administrative work by the tax authorities, including verification,evaluation, investigation and making adjustments on CSAs entered into between an enterprise and its relatedparties, to ensure that the arrangement satisfies the arm's length principle.


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第六条受控外国企业管理是指税务机关对受控外国企业不作利润分配或者减少分配是否具有合理经营需

要进行审核评估和调查，并对归属于居民企业所得进行调整等工作的总称。

Article 6 - Administration of CFCs refers to administrative work by the tax authorities, including verification,evaluation and investigation of the business reasonableness of non-distribution or reduced profit distribution by

CFCs, and making relevant adjustments to attribute the appropriate profits back to the Chinese tax residententerprise.

第七条

资本弱化管理是指税务机关对企业接受关联方债权性投资与企业接受权益性投资的比例是否符合

规定比例或者独立交易原则进行审核评估和调查调整等工作的总称。

Article 7 - Administration of thin capitalization refers to administrative work by the tax authorities, includingverification, evaluation and investigation on the enterprise's debt from its related parties and equity investment toascertain whether the ratio is as stipulated or satisfies the arm's length principle, and to make relatedadjustments.

第八条一般反避税管理是指税务机关对企业实施其他不具有合理商业目的的安排而减少其应纳税收入或

者所得额进行审核评估和调查调整等工作的总称。

Article 8 - Administration of general anti-tax avoidance rules refers to the administrative work by the taxauthorities, including verification, evaluation, investigation on an enterprise to ascertain whether it has enteredinto transactions without any commercial purposes other than reducing its taxable revenue or income, andmaking related adjustments.

第二章关联申报

Chapter 2 Reporting and Filing of Related Party Transactions

第九条企业所得税法实施条例第一百零九条及税收征管法实施细则第五十一条所称关联关系，主要是指

一方与另一方企业、组织或者个人存在下列关系之一：

Article 9 - The term "related parties" as used in Article 109 of the EIT Law Implementation Rules and Article 51 ofthe Tax Collection Law Implementation Rules refers to one of the following relationships between one party and

another party (i.e. enterprise, organization or individual):

（一）一方直接或者间接持有另一方的股份总和达到 25%以上；双方直接或者间接同为第三方所持有的股份

达到 25%以上。

(1) One party directly or indirectly holds 25% or more in aggregate of the shares of the other party; or a third partydirectly or indirectly holds 25% or more in aggregate of the shares of both parties;

若一方通过中间方对另一方间接持有股份，只要一方对中间方持股比例达到 25%以上，则一方对另一方的持

股比例按照中间方对另一方的持股比例计算。

Where one party holds the shares of the other party through an intermediary, so long as that party holds 25% ormore of the shares of the intermediary, the percentage by which that party holds the shares of the other party isthe same as that of the intermediary's shareholding of the other party.

两个以上具有姻亲、直系血亲、三代以内旁系血亲等关系的个人共同持股同一企业，持股比例合并计算。

Where two or more individuals are related by marriage, lineal descent, within three degrees of blood relationshipand other relations, and jointly hold shares of the same enterprise, their shareholding percentage should becombined in determining the aggregate shareholding percentage.

（二）双方存在持股关系或者同为第三方持股，但持股比例未达到本条第（一）项规定的，双方（独立金融机

构除外）之间借贷资金总额占任一方实收资本比例达到 50%以上，或者一方全部借贷资金总额的 10%以上是由另

一方（独立金融机构除外）担保。

(2) Where one party's shareholding percentage in the other party, or a third party's shareholding percentage inboth parties, does not reach the shareholding percentage threshold as specified in (1), the total debts owed by

one party to the other party (with the exception of an independent financial institution) exceed 50% of eitherparty's paid-in capital, or 10% or more of the total debts owed by one party is guaranteed by the other party (withthe exception of an independent financial institution).


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借贷资金总额占实收资本比例=年度加权平均借贷资金/年度加权平均实收资本，其中：

% of total debts to paid-in capital = Annual weighted average amount of debts / Annual weighted average paid-incapital, of which:

年度加权平均借贷资金= i 笔借入或者贷出资金账面金额×i 笔借入或者贷出资金年度实际占用天数/365

Annual weighted average amount of debts = Book value of debt (i ) ×Actual borrowing days of debt (i ) in a year /365

年度加权平均实收资本= i 笔实收资本账面金额×i 笔实收资本年度实际占用天数/365

Annual weighted average paid-in capital = Book value of paid-in capital (i ) ×Actual investment days of paid-incapital (i ) / 365

（三）双方存在持股关系或者同为第三方持股，但持股比例未达到本条第（一）项规定的，一方的生产经营活

动必须由另一方提供工业产权、商标权、专利权、非专利技术等特许权才能正常进行。

(3) Where one party's shareholding percentage in the other party, or a third party's shareholding percentage in

both parties, does not reach the shareholding percentage threshold as specified in (1), one party's normalrunning of its production and operational activities are dependent on intangibles provided by the other party(including industrial property rights, trademark, patent, non-patented technology, etc.)

（四）双方存在持股关系或者同为第三方持股，但持股比例未达到本条第（一）项规定的，一方的购买、销

售、接受劳务、提供劳务等经营活动由另一方实质控制。

(4) Where one party's shareholding percentage in the other party, or a third party's shareholding percentage inboth parties, does not reach the shareholding percentage threshold as specified in (1), the purchase and salesactivities, provision or receipt of services, and other business activities of one party are substantially controlled bythe other party.

实质控制是指一方对另一方的经营决策、交易条件或者定价方式等方面有决定权。

Substantial control refers to the right of one party to make decisions on the operational strategies, transactionterms, pricing, etc.

（五）一方半数以上高级管理人员（包括董事长、董事、董事会秘书、总经理、总会计师、财务总监、主管各

项事务的副总经理以及行使类似职能的人员等）或者至少一名可以控制董事会的董事由另一方委派，或者同时担任

另一方的高级管理人员或者可以控制董事会的董事；双方半数以上的高级管理人员或者至少一名可以控制董事会的

董事同为第三方委派。

(5) More than half of one party's senior management personnel (including the chairman, directors, companysecretary, general manager, chief accountant, chief financial controller, deputy general managers and personnelexercising similar powers), or at least one senior member of the board of directors who is able to exert controlover the board, is appointed by the other party, or concurrently hold senior management position of the otherparty or are able to exert control over the board of directors; two parties with more than half of their seniormanagement personnel, or at least one senior member of the board of directors who is able to exert control over

the board of directors, is appointed by the same third party.

（六）具有姻亲、直系血亲、三代以内旁系血亲等关系的两个个人分别与一方和另一方存在本条第（一）至

（五）项关系之一。

(6) Where two individuals are related by marriage, lineal descent, within three degrees of blood relationship orother relations, the relationship between one party and one of the two individuals satisfies one of the definitionsspecified in (1) to (5) hereof, so does the relationship between the other party and the other individual.

（七）双方在利益上具有相关联的其他关系。

(7) Both parties are related by means of other interests.

第十条仅因国家持股或者由国有资产管理部门委派高级管理人员、董事等而存在第九条第（一）至

（五）项关系的，不视为构成关联关系。


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Article 10 - Any shareholding by the State or association through delegation of senior personnel by the State Asset Management Departments to a party, and therefore satisfying a relationship specified within (1) to (5) of Article 9, will not be deemed to constitute a related party relationship.

第十一条关联交易包括以下类型：

Article 11 - Related party transactions include the following categories:

（一）有形资产使用权或者所有权的转让，有形资产包括商品、产品、房屋建筑物、交通工具、机器设备、工

具，以及其他有形资产的转让。

(1) The transfer of the ownership of or right to use tangible assets, including products, commodities, real estate,vehicles, machinery and equipment, and other tangible assets;

（二）金融资产的转让，金融资产包括应收账款、应收票据、贷款、其他应收款、股权投资、债权投资和衍生

金融工具形成的资产，以及其他金融资产的转让。

(2) The transfer of financial assets, including accounts receivables, notes receivables, loans, other receivables,equity investment, debt investment, derivative instruments, and other financial assets;

（三）无形资产使用权或者所有权的转让，无形资产包括专利、非专利技术、商标权、著作权、特许权、土地

使用权以及商誉和持续经营价值等的转让。

(3) The transfer of the right to use or the ownership of intangible assets, including patents, non-patentedtechnology, trademarks, copyrights, franchise, land-use rights, goodwill, value of going concern, etc.;

（四）融通资金，包括各类长短期资金拆借和担保、各类应计息预付款和延期收付款，以及集团资金池等业

务。

(4) Financial transactions, including all kinds of long-term and short-term borrowing, lending and guarantees, andall kinds of interest bearing advance payments and deferred payments, group cash pooling, etc.;

（五）提供劳务，包括市场调查、营销策划、代理、设计、咨询、行政事务、技术服务、合约研发、维修、法

律、财务管理、审计、招聘、培训、集中采购，以及其他劳务的提供。

(5) Provision of services, including market survey, marketing, agency, design, consultancy, administration,technical services, contract research & development, maintenance, legal, financial management, audit,recruitment, staff training, centralized procurement, and other services;

（六）股权转让。

(6) Equity transfer; and

（七）其他交易类型。

(7) Other types of related party transactions.

第十二条实行查账征收的居民企业和在中国境内设立机构、场所并据实申报缴纳企业所得税的非居民企业

向税务机关报送年度企业所得税纳税申报表时,应当附送《中华人民共和国企业年度关联业务往来报告表》。

When filing annual tax returns, resident enterprises which are taxed on an actual profit basis and nonresidententerprises with establishments in China which are taxed on an actual profit basis should prepare and submit the"PRC Annual Related Party Transactions Reporting Form".

存在以下情形之一的企业，应当在年度企业所得税纳税申报时填报《中华人民共和国企业年度关联业务往来报

告表》中的《国别报告表》。

Enterprises which satisfy any of the following circumstances are required to complete the country-by-countryreporting form when filing the "PRC Annual Related Party Transactions Reporting Form".

（一）该企业为跨国集团最终控股企业，且集团上一财务年度合并收入超过 50亿元。

(1) The enterprise is the ultimate holding company of a multinational group, and the annual consolidated revenueof the group of the last fiscal year exceeds CNY5,000,000,000.


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（二）该企业的最终控股企业不在中国境内，但该企业被跨国集团指定为国别报告的报送成员实体。

(2) The ultimate holding company of the enterprise is outside China, but the enterprise has been designated bythe multinational group to prepare and submit the country-by-country report.

第十三条企业按规定期限报送确有困难，需要延期的，应当按税收征管法及其实施细则的有关规定办理。

Article 13 - Enterprises that have difficulties in submitting the "PRC Annual Related Party TransactionsReporting Form" may apply for an extension of time, in accordance with relevant provisions of the Tax CollectionLaw and its Implementation Rules.

第三章同期资料

Chapter 3 Contemporaneous Documentation

第十四条同期资料包括主体文档、本地文档和特殊事项文档。

Article 14 - Contemporaneous documentation includes a master file, a local file and a special issue file.

第十五条主体文档主要披露跨国集团全球业务的整体情况。主要包括以下内容：

Article 15 - The master file is mainly intended to provide an overview of the multinational's global business,which will include the following:

（一）

组织架构

(1) Organizational structure

1.以图表形式说明集团的全球股权架构和所有成员实体的地理分布。成员实体指集团内任一商业实体，包括公

司制企业、合伙企业、常设机构等。

a. Chart illustrating the group's global shareholding structure and geographic location of all member entities. Amember entity refers to any business entity in the group including a corporation, partnership, permanentestablishment, etc.

（二）业务描述

(2) Business description

1.集团业务描述，包括利润的价值创造因素。

a. A description of the group's business, including key value drivers creating profits;

2.集团产品或者劳务的营业收入位居前五位以及占营业收入总额超过 5%的，说明其供应链和主要区域市场情

况。

b. A description of the supply chain and major market conditions in relation to the group's five largest productsand/or service offerings by turnover, plus any other products and/or services amounting to more than 5 percent ofgroup turnover;

3.集团内除研发以外的重要关联劳务安排的说明，包括劳务提供方的服务能力说明，确定关联劳务价格的转让

定价政策。

c. A description of important intragroup service arrangements, other than research and development (R&D)services, including a description of the capabilities of the entities providing the services, and pricing policies forintra-group services;

4.集团内各企业在价值创造方面的主要贡献，包括履行的关键功能，承担的重大风险，以及使用的重要资产。

d. A description of the value creating contributions from each group entity, including details of the functionsperformed, significant risks assumed, and important assets employed;


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5.集团财务报告年度期间发生的业务重组、业务结构调整、集团内企业功能、风险或者资产的转移。

e. A description of business restructuring, transfers of functions, risks or assets within the group during the fiscalyear; and

6.集团财务报告年度期间发生的企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等重组业务。

f. A description of reorganizations during the fiscal year, including changes in legal forms, debt restructuring,equity acquisition, asset acquisition, mergers, divisions, etc.

（三）无形资产

(3) Intangibles

1.集团无形资产开发、所有权归属和应用的整体战略描述。

a. A description of the group's overall strategy for the development, ownership and exploitation of intangibles;

2.集团无形资产研发机构和管理方的相关情况，包括研发机构和研发管理活动所在地、主要职能、人员情况等。

b. A description of R&D facilities and R&D management, including location, main functions and personnel ofprincipal R&D facilities;

3.集团内对转让定价安排有显著影响的重要无形资产或者无形资产组合，及其法律所有者。

c. A list of intangibles of the group which have a significant impact on the group's transfer pricing policy, and thelegal ownership of such intangibles;

4.集团内与无形资产相关的协议清单，包括成本分摊协议，研发服务协议和许可协议等。

d. A list of inter-company agreements related to intangibles, including CSA, R&D service agreements, and

license agreements;

5.集团内研发和其他与无形资产相关的转让定价政策。

e. A description of the group's transfer pricing policies related to R&D and intangibles; and

6.集团财务报告年度期间无形资产相关权益的关联转让情况，包括转让涉及的企业、国家以及补偿。

f. A description of any transfers of interests in intangibles among related parties during the fiscal year, includingthe related enterprises, countries, and consideration.

（四）

融资安排

(4) Finance arrangement

1.集团内融资安排以及与非关联贷款方的主要融资安排。

a. A description of group's financing position and key financing arrangements with unrelated lenders;

2.集团内提供集中融资功能的企业，包括该企业注册地和实际管理机构所在地。

b. A description of the group entities that provide central financing for the group, including the country ofincorporation, and country of effective management; and

3.集团内关联企业间融资安排的总体转让定价政策。

c. A description of the group's transfer pricing policies related to financing arrangements between related parties.

（五）

财务以及税务状况

(5) Financial and tax status


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1.集团最近财务报告年度的合并财务报表。

a. The group's annual consolidated financial statement for latest fiscal year;

2.集团内已签订的单边预约定价安排和涉及国家之间收益分配的其他税收裁定。

b. A list of the group’s existing unilateral APAs and other tax rulings relating to the allocation of income amongcountries; and

3.集团内准备、提供国别报告的成员实体名称和所在地。

c. A list of the names and locations of member entities of the group that will prepare and submit the country-by-country report.

第十六条

本地文档主要披露本地企业关联交易的详细信息。主要包括以下内容：

Article 16 - The local file should mainly disclose more detailed information for the specific intercompanytransactions of the local enterprise, including the following:

（一）

企业概况

(1) Overview of local enterprise

1.组织结构，包括各职能部门的设置、职责范围和雇员数量。

a. Organizational structure, including the functional departments, scope of responsibilities and number ofemployees;

2.管理架构，包括本地管理层的汇报对象以及上述汇报对象主要办公场所的所在地。

b. Management structure, including a description of the party(ies) to whom local management reports to and thecountry(ies) in which such party(ies) maintain their principal offices;

3.行业描述，包括所处的行业以及发展概况、产业政策、行业限制等影响和行业的主要经济和法律问题，主要

竞争者。

c. Industry description, including an overview of the industry in which the enterprise operates and its developmentlevel, industrial policies, trade restrictions, other major economic and legal issues that may impact the industry,key competitors;

4.营运模式，包括经营策略、价值创造因素。

d. Operating Model, including business strategy and key value drivers;

5.业务描述，包括各部门、环节的履职业务流程等。

e. Business description, including the business activities of each department in each working flow;

6.分部数据，包括不同类型业务以及产品的收入、成本、费用以及利润的分布。

f. Segmented financials for each type of business and products, including details of income, costs, expenses andprofit; and

7.涉及的重组或者无形资产转让，以及对企业的影响。

g. A description of reorganizations or transfers of intangibles in which the local enterprise is involved, and howthe change affects the local enterprise.

（二）关联关系

(2) Related party relationships


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1.关联方信息，包括直接或者间接拥有企业股权的关联方，以及与企业发生交易的关联方，内容涵盖关联方名

称、法定代表人、高级管理人员的构成情况、注册地址、实际经营地址，以及关联个人的姓名、国籍、居住地等情

况。

a. Information on related parties, including any related party which directly or indirectly hold shares of the local

enterprise, and with which the local enterprise enters into transactions (i.e. name, legal representative, relevantinformation of senior officers, registered address, actual business address) as well as any related partyindividual's name, nationality, domicile and other information;

2.关联方税率，即上述关联方适用的具有所得税性质的税种、税率以及相应可享受的税收优惠。

b. Tax rate applicable for each related party, with details on names of the taxes with income tax nature, tax ratesand any preferential tax treatments; and

3.关联方变化，即本财务报告年度内，企业关联关系的变化情况。

c. Changes in related party relationships during the fiscal year.

（三）关联交易

(3) Related party transactions

1.关联交易概况

a. Overview of related party transactions

（1）关联交易描述和明细，包括关联交易相关合同或者协议副本以及其履行情况的说明、关联交易发生的背

景、类型、参与方、时间、金额、结算货币、交易条件、贸易形式等，以及其与非关联交易业务的异同。

(i) Description and details of related party transactions, including copies of contracts / agreements entered intobetween the local enterprise and its related parties, explanation of contract execution status, details on therelated party transactions (including background, nature, parties involved, timing, transaction value, settlementcurrency, contractual terms, trading model, etc.); and how these differ from transactions with unrelated parties;

（2）关联交易流程，包括关联交易的信息流、物流和资金流，与非关联交易业务流程的异同。

(ii) Business processes for related party transactions, including the flow of information, goods, and funds, andhow these differ from transactions with unrelated parties;

（3）功能风险描述，包括根据不同的关联交易类型分析企业及其关联方所承担的功能和风险、使用的资产等，

以及上述功能风险较以前年度所发生的任何变化。

(iii) Description of functions and risks, including the functions performed, risks assumed and assets employed bythe enterprise and its related party for each category of related party transactions, and any changes compared toprior years;

（4）交易定价影响要素，包括关联交易涉及的无形资产及其影响，以及影响关联交易定价的主要经济和法律因

素等。

(iv) Factors affecting the pricing of related party transactions, including intangible assets involved in related partytransactions and their impact on pricing; and the main economic and legal factors which may impact on thepricing of related party transactions; and

（5）关联交易数据，包括在各类型关联交易中所收取或者支付的关联交易金额，并根据不同的境外关联方制作

关联交易收支项目和金额的明细；关联交易和非关联交易的收入、成本、费用和利润的划分，不能直接划分的，按

照合理比例划分，说明该划分比例的依据。

(v) Financial information for the related party transactions, including the value of intra-group payments andreceipts for each category of related party transactions involving the local enterprise, with details of the receiptsfrom / payments to related parties in each tax jurisdiction; information on the allocation of income, costs and

expenses, and profits between related and unrelated party transactions, and explanation of allocation key(s)being used.


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2.价值链分析

b. Analysis on value chain

（1）集团内业务流、物流和资金流，包括商品、劳务或者其他交易标的从设计、开发、生产制造、营销、交

货、结算、消费、售后服务、最后循环利用等各环节及其参与方。

(i)Transaction flow, physical flow of goods and cash flow within the group, including design, development,manufacture, marketing, delivery, payment, consumption, aftersales services, final cyclic utilization and otherprocess of products, service or other trading object and all involving parties;

（2）上述各环节参与方最近财务报告年度的财务报表（包括个别报表和合并报表）。

(ii) Annual financial statements (both consolidated and company level) for the latest fiscal year of each of thegroup entities involved in the value chain; and

（3）集团利润在全球价值链条中的分配原则和分配结果。

(iii) Allocation principles and actual allocation results of group profits amongst the global value chain.

3.对外投资

c. Outbound investment

（1）对外投资基本信息，包括对外投资项目的投资地区、金额、主营业务以及战略规划。

(i) Information on outbound investment, including the location, investment value, main business and strategicplan;

（2）对外投资项目概况，包括对外投资项目的股权架构、组织结构，高级管理人员的雇佣方式，项目决策权限

的归属。

(ii) Overview of outbound investment projects, including shareholding structure of outbound investment projects,

organizational structure, details on employment of senior personnel, entity with final decision making authority,etc.; and

（3）对外投资项目数据，包括对外投资项目的营运数据。

(iii) Project data of the outbound investment project, including operational information.

4.关联股权转让

d. Related party equity transfer

（1）股权转让概况，包括尽职调查报告、转让背景、参与方、时间、定价方法、支付方式，以及影响股权转让

的其他因素。

(i) Overview of related party equity transfer, including due dil igence report, background, parties involved, timing,pricing method, payment method and other factors affecting the equity transfer;

（2）股权转让标的相关信息，包括股权转让标的的地理位置，股权获取的时间、方式、成本，股权转让收益等

信息。

(ii) Information on the equity transferred, including the geographic location of the target, date of the acquisition,acquisition method, cost, gains from the transfer, and other information; and

（3）股权转让标的资产评估报告。

(iii) Underlying asset valuation report for the transferred equity.

5.关联劳务

e. Related party services


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（1）关联劳务概况，包括提供劳务的内容、劳务供给方和接受方、劳务定价方式、支付形式以及金额等。

(i) Overview of related party services, including descriptions of the services provided, the service provider(s) andrecipient(s), pricing method, form of payment, transaction value, and other information;

（2）劳务的成本费用核算以及归集方式。

(ii) Calculation of service costs and methodology for determining relevant costs; and

（3）涉及多个劳务接收方或者劳务项目且不能独立核算成本费用的，明确成本费用在不同劳务接收方或者劳务

项目间的分配指标，如营业收入、营运资产、人员数量、人员工资、设备使用量、数据流量、工作时间以及其他合

理指标等。

(iii) Where the related party services involve several service recipients, or where the service cost and expensescannot be objectively identified to determine the cost base, the enterprise should consider various allocation keysto allocate the costs between service recipients / service projects, e.g. income, operating assets, number ofemployees, employee salaries, utilization of equipment, data traffic, working hours or another reasonableallocation key.

6.与企业所属的税收管辖区无关，但与涉及的关联交易有关的已签订的单边、双边和多边预约定价安排，以及其他税务主管当局的税收裁定。

f. Unilateral and bilateral/multilateral APAs and other competent authorities' tax rulings which are not relevant tothe tax jurisdiction in which the concerned enterprise is located, but are relevant to the concerned related partytransactions.

（四）

可比性分析

(4) Comparability analysis

1.可比性分析所考虑的因素，包括交易资产或者劳务特性、交易各方功能、风险和资产、合同条款、经济环

境、经营策略等。

a. Factors considered in performing the comparability analysis, including the characteristics of the transactedgoods or services, functions performed and risks assumed by the relevant parties, contractual terms, economicenvironment, business strategies, etc.;

2.可比企业履行的功能、承担的风险以及使用的资产等相关信息。

b. Information related to the functions performed, risks assumed and assets employed by the comparableenterprises;

3.可比交易的说明，如有形资产的物理特性、质量及其效用；融资业务的正常利率水平、金额、币种、期限、

担保、融资人的资信、还款方式、计息方法等；劳务的性质与程度；无形资产的类型以及交易形式，通过交易获得

的使用无形资产的权利，使用无形资产获得的收益。

c. Description of the comparable transactions, such as: the physical characteristics, quality and efficacy oftangible goods; normal interest rates, amount of financing, currency, duration, guarantees, credit ratings, terms ofrepayment, methods of interest computation for financing activities; the nature and the extent of services; thetypes and transaction forms of intangible assets, the right to use such intangible assets, and the benefits from theintangible;

4.可比信息来源、选择条件以及理由。

d. The source, selection criteria and rationale for the comparable information; and

5.可比数据的差异调整以及理由。

e. Adjustments and rationale for the adjustments made to the comparable data.

（五）转让定价方法的选择和使用

(5). Selection of transfer pricing methods


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1.各类型关联交易以及整体转让定价方法的选用以及理由，无论选择何种转让定价方法，都须说明企业对集团

整体利润或者剩余利润水平所做的贡献。

a. The selection of transfer pricing method, and the rationale for the selection; irrespective of the selectedmethod, the enterprise must explain its contribution to the groups overall profit or residual profit;

2.可比信息如何支持所选用的转让定价方法。

b. How the comparable data can support the selected transfer pricing method;

3.运用合理的转让定价方法和可比性分析结果，确定遵循独立交易原则的关联交易价格或者利润，以及在此过

程中所做的假设和判断。

c. Application of the reasonable transfer pricing methods and results of the comparability analysis to determinethe arm's length prices or profits, as well as any assumptions and judgments made in the process; and

4.其他支持所选用转让定价方法的资料。

d. Other information to justify the selection of the transfer pricing method.

第十七条

同期资料特殊事项文档主要包括关联劳务特殊事项文档、成本分摊协议特殊事项文档和资本弱化

特殊事项文档，具体内容应当符合本办法第七章、第九章和第十一章相关规定。

Article 17 - The Special Issue file should include details on any special issues for related party servicetransactions, CSAs and thin capitalization. Details of the requirements are provided in Chapter 7, Chapter 9 andChapter 11 of this regulation.

第十八条符合下列情形之一的企业，应当准备同期资料主体文档和本地文档：

Article 18 - Enterprises which meet one of the following criteria are required to prepare the master file and localfile:

（一）年度发生的关联购销金额（来料加工业务按年度进出口报关价格计算）超过 2亿元人民币。

(1) The annual sum of related party purchases/sales is greater than RMB 200 million (for toll manufacturingactivities, the amount is calculated based on the import/export customs declaration prices)

（二）年度发生关联购销以外的其他关联交易金额（关联融通资金按利息收付金额计算）超过 4000万元人民

币。

(2) The annual sum of other related party transactions is greater than RMB 40 million (for related party financing,the amount is calculated based on the interest received/paid)

（三）承担有限功能风险但出现亏损。

(3) A limited function and risk entity which has a loss.

第十九条符合下列情形之一的企业，应当准备同期资料特殊事项文档：

Article 19 - Enterprises which meet one of the following criteria are required to prepare the special issue file:

（一）存在关联劳务交易。

(1) Has a related party service transaction.

（二）执行成本分摊协议。

(2) Has a CSA in place.

（三）违反资本弱化相关规定。

(3) Breaches the thin capitalization regulations.

企业应当按照本办法第七章、第九章和第十一章的有关规定准备同期资料的特殊事项文档。


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Enterprises should prepare the contemporaneous special issue file in accordance with Chapter 7, Chapter 9 andChapter 11 of this regulation.

第二十条属于下列情形之一的企业，可免于准备同期资料：

Article 20 - Enterprises are exempt from preparing contemporaneous documentation if they meet one of thefollowing criteria:

（一）关联交易属于执行预约定价安排所涉及的范围。

(1) Where related party transactions are covered under a concluded APA; or

（二）仅与境内关联方发生关联交易。

(2) The enterprise only enters into related party transactions with other related parties in Mainland China.

第二十一条企业应当在关联交易发生年度的次年 5月 31日之前准备完毕该年度同期资料，并自税务机关要

求之日起 20日内提供。

Article 21 - Enterprises should complete the preparation of contemporaneous documents for a year before May31 of the following year, and submit the documents within 20 days of receiving a request from the tax authorities.

第二十二条企业因不可抗力无法按期提供同期资料的，应当在不可抗力消除后 20日内提供同期资料。

Article 22 - Enterprises that are unable to submit the documents due to force majeure should submit thedocuments within 20 days after the force majeure is over..

第二十三条同期资料应当使用中文，如原始资料为外文的，应当附送中文副本。

Article 23 - The contemporaneous documentation should be prepared in Chinese. If the original document isprepared in a foreign language, the enterprise should submit a Chinese translation.

第二十四条

企业提供虚假、不完整同期资料的，视作未按规定提供同期资料。

Article 24 - An enterprise that provides false or incomplete information which does not truly reflect the company'srelated party transactions, would be considered to have failed to satisfy the contemporaneous documentationrequirements.

第二十五条企业按照规定提供的同期资料须加盖公章，并由法定代表人或者法定代表人授权的代表签字或者

盖章。同期资料涉及引用的信息资料，应当标明出处来源。

Article 25 - The contemporaneous documentation should be submitted to the tax authority with the company'slegal seal and signature of the legal representative or the delegate empowered by the legal representative. Thesource of cited information in the documents should be provided.

第二十六条企业因合并、分立等原因变更或者注销税务登记的，应当由合并、分立后的企业保存同期资料。

Article 26 - If the enterprise changes or cancels its tax registration due to a merger or division, the relevantcontemporaneous documents should be maintained by the surviving enterprise after the merger or division.

第二十七条企业应当按照税收征管法实施细则相关规定保存同期资料。

Article 27 - Contemporaneous documents should be retained by the enterprise in accordance with the TaxCollection Law Implementation Rules.

第四章转让定价方法

Chapter 4 Transfer Pricing Methods

第二十八条企业发生关联交易以及税务机关审核、评估关联交易均应当按照独立交易原则，确定转让定价方

法。


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Article 28 – An enterprise entering into related party transactions, and tax authorities in reviewing and evaluatingrelated party transactions, should follow the arm's length principle to determine a reasonable transfer pricingmethod.

转让定价方法包括可比非受控价格法、再销售价格法、成本加成法、交易净利润法、利润分割法及其他方法。

The transfer pricing methods include the comparable uncontrolled price method, the resale price method, thecost plus method, the transactional net margin method, the profit split method, and other methods.

在运用合理的转让定价方法时，应当考虑关联交易各方履行的功能、使用的资产、承担的风险和价值创造因

素，确定关联交易的价格或者各方利润。

In applying a reasonable transfer pricing method, factors to determine the transfer price, or the profit of eachrelevant party should include the functions performed, assets employed, risks borne and value creation of allrelevant parties to the transactions.

第二十九条选用合理的转让定价方法应当进行可比性分析，可比性分析可以包括以下方面：

Article 29 – A comparability analysis should be conducted when selecting a reasonable transfer pricing method,

with consideration of the following five aspects:

（一）交易资产或者劳务特性。包括有形资产的物理特性、质量、数量等；无形资产的类型、交易形式、保护

程度、期限、预期收益等；劳务的性质和内容；金融资产的特性、内容、风险管理等；股权的性质和内容。

(1) Characteristics of the transacted assets or services, including: the physical characteristics, quality, andquantity of tangible assets; the types, the transaction forms, protection, term and scope, as well as the expectedreturns of intangible assets; the nature and scope of the services; the characteristics, scope, and riskmanagement of financial assets; and the nature and scope of the equity investment;

（二）交易各方履行的功能、使用的资产和承担的风险。功能包括研发、设计、采购、加工、装配、制造、维

修、分销、营销、广告、存货管理、物流、仓储、融资、管理、财务、会计、法律及人力资源管理等，在比较功能

时，应当关注企业为履行功能所使用资产的类型和特性。资产包括有形资产、无形资产、金融资产、股权等。风险

包括投资风险、研发风险，采购风险，生产风险，市场风险，管理及财务风险等。

(2) Functions performed, assets employed and risks assumed by the parties to the transactions. Functionsinclude: research and development, design, purchasing, processing, assembling, manufacturing, repairs andmaintenance, distribution, sales and marketing, advertising, inventory management, logistics, warehousing,financing, general administration, accounting, legal and human resource management, etc. When comparingfunctions, close attention should be paid to the types and characteristics of assets employed by the enterprises toperform such functions. Assets include tangible assets, intangible assets, financial assets, equity and otherassets. Risks include investment risks, research and development risks, procurement risks, production risks,market risks, management and financial risks, etc.;

（三）合同条款。包括交易标的，交易数量、价格，收付款方式和条件，交货条件，售后服务范围和条件，提

供附加劳务的约定，变更、修改合同内容的权利，合同有效期，终止或者续签合同的权利，履行合同能力与行为。

(3) Contractual terms, including the object of the transaction, the quantity and prices of the transactions, the

forms and terms of payment; the terms of delivery; the scope and terms of after-sale services; conditions for theprovision of additional services; the rights related to modifying and amending the terms of the contract; durationof the contract; and the right to terminate or renew the contract; as well as the ability and behavior to deliver theobligations under the contract;

（四）经济环境。包括行业概况，地理区域，市场规模，市场层级，市场占有率，市场竞争程度，消费者购买

力，商品或者劳务可替代性，生产要素价格，运输成本，政府管制，地域性特殊因素等。

(4) Economic circumstances, including: industry overview, geographic region, market scale, market level, marketshare, degree of market competition, consumer purchasing power, substitutability of the goods and services,prices of the production factors, transportation costs, governmental regulations, location specific factors, andother factors.

（五）经营策略。包括创新和开发，多元化经营，协同效应，风险规避，市场占有策略等。

(5) Business strategies related to innovation and development, business diversification, operational synergies,risk aversion, and market penetration.


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第三十条可比非受控价格法以非关联方之间进行的与关联交易相同或者类似业务活动所收取的价格作为关

联交易的公平成交价格。

Article 30 – The comparable uncontrolled price method should be based on the prices of the same or similar

transactions between unrelated parties as the arm's length price for the related party transactions.

可比性分析应当特别考察关联交易与非关联交易在交易资产或者劳务的特性、合同条款、经济环境及经营策略

上的差异，按照不同交易类型具体包括如下内容：

The comparability analysis should examine differences in the characteristics of the transacted properties andservices between related and unrelated party transactions, in the areas of contractual terms, operationalstrategies and economic environment, based on the nature of the transactions as follows:

（一）有形资产使用权或者所有权的转让

(1) Transfer of the legal ownership of or right to use tangible assets

1.转让过程，包括交易的时间与地点、交货条件、交货手续、支付条件、交易数量、售后服务的时间和地点

等。

a. The process of transfer, including the time and location of the transaction; terms of delivery; conditions ofdelivery; terms of payment; quantity involved; timing and location of after-sale services, etc.;

2.转让环节，包括出厂环节、批发环节、零售环节、出口环节等。

b. Stages involved in the transfer, including manufacturing, wholesale, retail, export, etc.;

3.转让环境，包括民族风俗、消费者偏好、政局稳定程度以及财政、税收、外汇政策等。

c. The economic environment for the transfer, including local customs and practice, consumer preference,political stability, as well as the fiscal, taxation and foreign exchange policies, etc.

4.有形资产的性能、规格、型号、结构、类型、折旧方法。

d. The functionality, specifications, models, configuration, types, and method of depreciation of the tangibleassets.

5.提供使用权的时间、期限、地点。

e. The timing, duration and location of the right to use.

6.资产所有者对资产的投资支出、维修费用等。

f. The owner's investment expenditure and maintenance costs for these assets, etc.

（二）金融资产转让，包括金融资产的实际期限、流动性、安全性、收益率。

(2) Transfer of financial assets, including the actual terms, liquidity, security and rate of return of the financialassets.

（三）无形资产使用权或者所有权的转让

(3) Transfer of the right to use or legal ownership of intangible assets.

1.无形资产类别、用途、适用行业、预期收益。

a. The types, usage, applicable industries, and expected returns of the intangible assets.

2.无形资产的开发投资、转让条件、独占程度、受有关国家法律保护的程度及期限、地理位置、使用年限、研

发的阶段、维护改良及更新的权利、受让成本和费用、功能风险情况、可替代性等。

b. The development costs, conditions for the transfer, exclusivity, the degree and duration of the protection byrelevant laws and regulations, geographic location, useful life, stage of research and development, right to


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maintain and update, the cost and expenses of the transfer, the functions and risks of the intangible assets,whether any substitutes are available, etc.

（四）融通资金，包括融资的金额、币种、期限、担保、融资人的资信、还款方式、计息方法等。

4. Financing transactions, including the financed amount, currency, duration, guarantee, credit rating of borrower,terms of repayment, methods of interest calculation, etc.

（五）提供劳务，包括劳务性质、技术要求、专业水准、承担责任、付款条件和方式、直接和间接成本等。

5. Provision of services, including the nature of the service, technical requirements, professional proficiencies,responsibilities assumed, forms and terms of payment, direct and indirect costs, etc.

（六）股权转让，包括公司性质、业务结构、资产构成、所处行业、行业周期、经营模式、企业规模、资产配

置和使用情况、企业所处经营阶段、成长性、经营风险、财务风险、交易时间、地理区域、股权关系、历史与未来

经营情况、商誉、税收目的、流动性，经济走向、宏观政策、企业收入成本结构及其他因素。

6. Equity transfer, including the nature of the company, business and asset structure, industry in which thecompany operates, industry cycle, operational model, company size, asset allocation and utilization, growth of

the company, operational risks, financial risks, time of transactions, geographic location, equity relationships,historical and future operations of the company, goodwill, tax position, liquidity, economic trends, macroeconomicpolicy, revenue cost structure of the company and other factors.

关联交易与非关联交易之间在以上方面存在重大差异的，应当就该差异对价格的影响进行合理调整，无法合理

调整的，应当根据本章规定选择其他合理的转让定价方法。

Where there are significant differences in the abovementioned factors between related party transactions andunrelated party transactions, a reasonable adjustment on the price of the transactions should be made to accountfor such differences. If it is not possible to make such adjustments, other transfer pricing methods in this Chaptershould be considered.

可比非受控价格法可以适用于所有类型的关联交易。

The comparable uncontrolled price method is applicable for all types of related party transactions.

第三十一条再销售价格法以关联方购进商品再销售给非关联方的价格减去可比非关联交易毛利后的金额作为

关联方购进商品的公平成交价格。其计算公式如下：

Article 31 – The resale price method involves determining the arm's length price for goods purchased from arelated party by deducting the gross profit of a comparable uncontrolled transaction, from the resale price to

unrelated parties. The formula is as follows：

公平成交价格=再销售给非关联方的价格×（1-可比非关联交易毛利率）

可比非关联交易毛利率=可比非关联交易毛利/可比非关联交易收入净额×100%

Arm's length purchase price = Resale price to unrelated parties ×（1 – Gross margin of a comparable

uncontrolled transaction）

Gross margin of a comparable unrelated party transaction = Gross profit of a comparable uncontrolledtransaction/ Net sales of a comparable uncontrolled transaction x 100%

可比性分析应当特别考察关联交易与非关联交易在履行的功能、使用的资产和承担的风险及合同条款上的差异

以及影响毛利率的其他因素，具体包括广告、营销、分销、产品保障、及服务功能、存货风险，机器、设备的价值

及使用年限，无形资产的使用及价值，有价值的营销型无形资产、批发或者零售环节，商业经验，会计处理及管理

效率等。

When conducting a comparability analysis, special attention should be paid to investigating the differencesbetween the related party transactions and unrelated party transactions in terms of the functions performed,assets employed and risks assumed; contractual terms and conditions; and other factors which may impact the

gross margin, such as advertising, marketing, distribution, warranty, as well as relevant services and inventoryrisk; value and useful life of machinery and equipment; use of intangible assets and their value; valuablemarketing intangibles, retail or sales channel, business experience, accounting treatment, managementefficiency, etc.


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关联交易与非关联交易之间在以上方面存在重大差异的，应当就该差异对毛利率的影响进行合理调整，无法合

理调整的，应当根据本章规定选择其他合理的转让定价方法。

Where there are significant differences in the abovementioned factors between related party transactions and

unrelated party transactions, a reasonable adjustment on the gross margin of the transactions should be made toaccount for such differences. If it is not possible to make such adjustments, the other transfer pricing methods inthis Chapter should be considered.

再销售价格法通常适用于再销售者未对商品进行改变外型、性能、结构或者更换商标等实质性增值加工的简单

加工或者单纯购销业务。

The resale price method is usually applicable to situations where resellers do not materially change the shape,performance, structure, trademark etc. of the products, but only conduct simple processing activities or puredistribution activities.

第三十二条成本加成法以关联交易发生的合理成本加上可比非关联交易毛利后的金额作为关联交易的公平成

交价格。其计算公式如下：

Article 32 – The cost plus method establishes the arm's length price for related party transactions as thereasonable costs incurred under a related party transaction, plus an appropriate mark-up derived from a

comparable uncontrolled transaction. The formula is as follows：

公平成交价格=关联交易发生的合理成本×（1+可比非关联交易成本加成率）

可比非关联交易成本加成率=可比非关联交易毛利/可比非关联交易成本×100%

Arm's length price = Reasonable costs incurred under a related party transaction ×（1 + Cost plus margin of the

comparable uncontrolled transaction）

Cost plus margin of comparable uncontrolled transaction = Gross profit of comparable uncontrolled transaction /Gross costs of the comparable uncontrolled transaction x 100%

可比性分析应当特别考察关联交易与非关联交易在履行的功能风险及合同条款上的差异以及影响成本加成率的

其他因素，具体包括制造、加工、安装及测试功能，市场及汇兑风险，机器、设备的价值及使用年限，无形资产的

使用及价值，商业经验，会计处理，生产及管理效率等。

When conducting a comparability analysis, special attention should be paid to investigating the differencesbetween the related party transactions and unrelated party transactions in terms of the functions performed andrisks assumed; contractual terms and conditions; and other factors which may impact the cost plus margin, suchas manufacturing, processing, installation and testing functions; market and foreign exchange risk; value anduseful life of machinery and equipment; use of intangible assets and their value; business experience, accountingtreatment, manufacturing and management efficiency, etc.

关联交易与非关联交易之间在以上方面存在重大差异的，应当就该差异对成本加成率的影响进行合理调整，无

法合理调整的，应当根据本章规定选择其他合理的转让定价方法。

Where there are significant differences in the abovementioned factors between related party transactions andunrelated party transactions, a reasonable adjustment on the cost plus margin of the transactions should bemade to account for such differences. If it is not possible to make such adjustments, the other transfer pricingmethods in this Chapter should be considered.

成本加成法通常适用于有形资产所有权或者使用权的转让、提供或者接受劳务、融通资金等关联交易。

The cost plus method is usually applied for the transfer of the legal ownership of or right to use tangible assets,provision and receipt of services, and financing transactions between related parties.

第三十三条交易净利润法以可比非关联交易的利润率指标确定关联交易的利润。利润率指标包括资产收益

率、营业利润率、息税前营业利润率、完全成本加成率、贝里比率等。各利润指标的计算公式如下：

Article 33 – The transactional net margin method uses profit level indicators of comparable uncontrolledtransactions to determine the net operating margin of the related party transactions. The profit level indicatorsinclude return on assets ("ROA"), operating margin, EBIT operating margin, net cost plus margin, Berry Ratio,etc. The formulae of various profit level indicators are:


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（一）资产收益率=净利润/资产总额×100%

(1) Return on assets = net profit / total assets × 100%

（二）

营业利润率=营业利润/营业收入×100%

(2) Operating margin = operating profit / operating income × 100%

（三）

息税前营业利润率=息税前利润/营业收入×100%

(3) EBIT operating margin = net profit (before interest and tax) / operating income × 100%

（四）完全成本加成率=息税前利润/完全成本×100%

(4) Net cost plus margin = net profit (before interest and tax) / total costs × 100%

（五）贝里比率=营业毛利/（营业费用+管理费用）×100%

(5) Berry Ratio = gross profit / (operating expenses + general administration expenses) × 100%

可比性分析应当特别考察关联交易与非关联交易之间在功能风险及经济环境上的差异以及影响营业利润的其他

因素，具体包括执行功能、承担风险和使用资产，行业和市场情况，经营规模，经济周期和产品生命周期，成本、

费用、所得和资产在各交易间的分摊，会计处理及经营管理效率等。

When conducting a comparability analysis, special attention should be paid to investigating the differencesbetween the related party transactions and unrelated party transactions in terms of the functional and risk profile;economic environment; and other factors which may impact the operating profit, including functions performed,risks assumed, assets employed; industry and market environment; business scale; economic cycle; product lifecycle; the allocation of costs, expenses, income and assets between transactions; accounting treatment,operating and management efficiency, etc.

利润指标的选取应当与关联交易的可比性分析一致，应当反映交易各方执行功能、承担风险和使用资产。必要

时，可以对财务指标口径进行合理调整。

The selection of a profit level indicator should be consistent with the comparable analysis, reflecting the functionsperformed, risks assumed and assets employed by the parties to the related party transaction. Wherenecessary, appropriate adjustments may be made to certain financial data.

关联交易与非关联交易之间在以上方面存在重大差异的，应当就该差异对利润的影响进行合理调整，无法合理

调整的，应当根据本章规定选择其他合理的转让定价方法。

Where there are significant differences in the abovementioned factors between related party transactions andunrelated party transactions, a reasonable adjustment on the profit of the transactions should be made to accountfor such differences. If it is not possible to make such adjustments, the other transfer pricing methods in thisChapter should be considered.

交易净利润法通常适用于无重大无形资产企业的有形资产转让，无形资产转让以及劳务提供等关联交易。

The transactional net margin method is usually applied for the transfer of tangible assets, transfer of intangibleassets, as well as the provision and receipt of services between related parties, where the transferor or serviceprovider is an enterprise without significant intangible assets.

第三十四条利润分割法根据企业与其关联方对关联交易合并的实际或者预计利润的贡献计算各自应当分配的

利润额。利润分割法主要包括一般利润分割法、剩余利润分割法。

Article 34 – The profit split method refers to the methodology where the aggregate profits (including both actualprofits and projected profits) are split amongst all relevant related parties according to the contribution from eachrespective enterprise. There are two types of profit split method: (1) general profit split method; and (2) residualprofit split method.

一般利润分割法根据关联交易各参与方所执行的功能、使用的资产及承担的风险，采用遵循独立交易原则的利

润分割方式，确定关联方各自应当取得的合理利润。


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The general profit split method splits profit amongst related parties according to the functions performed, risksassumed and assets employed by each relevant entity, applying the arm's length principle to determine theappropriate profits for each related party.

剩余利润分割法将关联交易各参与方的合并利润减去分配给各方的常规利润的余额作为剩余利润，再根据各方

对剩余利润的贡献程度进行分配。

The residual profit split method first identifies the routine profit for each related party, and then subtracts theroutine profits from the total aggregate profits, thus deriving the residual profit. Next, the residual profit will besplit amongst the related parties in accordance with the contribution from each enterprise.

可比性分析应当特别考察交易各方执行的功能、承担的风险和使用的资产，成本、费用、所得和资产在各交易

方之间的分摊，地域性特殊因素，会计处理，确定交易各方对剩余利润贡献所使用信息和假设条件的可靠性等。

When conducting a comparability analysis, special attention should be paid to the functions performed, risksassumed, assets employed by each related party; costs, expenses, income and assets allocated amongst eachrelated party; location specific factors, accounting treatment, reliability of the information and assumptions used inevaluating the contribution to the residual profit made by each related party.

利润分割法通常适用于参与方具有独特价值贡献，业务高度整合且难以单独评估的关联交易。

The profit split method is usually applied for those transactions where the related parties make unique valuecontributions, or where the related party transactions are highly integrated and it is difficult to evaluate theoperating results in isolation.

第三十五条其他方法包括价值贡献分配法、资产评估方法等方法。

Article 35 – Other methods include the value-contribution allocation method, the asset valuation method, andothers.

（一）价值贡献分配法通过分析价值创造因素对跨国集团利润的贡献，将其合并利润在位于不同国家的关联企

业之间进行分配。分配时应当考虑与价值贡献相关的资产、成本、费用、销售收入、员工人数等某一个或者某组要

素组合。

(1) The value-contribution allocation method is applied by analyzing the value creation factors and theircontribution to the profits of a multinational group, to allocate a consolidated profit to each of the related partieslocated in various countries. A factor which is relevant to the value contribution, or a combination of such factors,needs to be considered in allocating the profit. Such factors include the assets, costs, expenses, sales income,number of employees, etc.

价值贡献分配法通常适用于难以获取可比交易信息但能合理确定合并利润以及价值创造因素贡献的交易。

The value-contribution allocation method is usually applied for those transactions that lack comparableinformation but that can reasonably determine the multinational group's consolidated profit, as well as thecontribution of each value creation factor.

（二）资产评估方法包括成本法、市场法和收益法等方法。

(2) The asset valuation method, including the cost approach; the market approach; and the income approach.

成本法是以替代或者重置原则为基础，通过评估在当前市场价格下创造一项相似资产所发生的支出确定被测试

对象价值的评估方法。成本法适用于能够被替代的资产价值评估。

Under the cost approach, the value of an asset is determined as the cost to replace the asset, based on the costsof creating a similar asset under the current market conditions. The cost approach is applicable in situationswhere the asset in question is replaceable.

市场法是通过利用市场上同样或者类似资产的近期交易价格，经过直接比较或者类比分析以评估被测试对象价

值的评估方法。市场法适用于在市场上能找到与被评估资产完全相同或者相似的可比交易信息。

Under the market approach, the value of an asset is determined, either with a direct comparison or through acomparison analysis, based on the most recent transaction price of an asset of the same or similar nature in themarket. The market approach is applicable where comparable market data for the same or similar asset isavailable.


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收益法是通过被评估对象的未来预期收益现值来确定其价值的评估方法。收益法适用于企业整体资产和可预测

未来收益的单项资产评估。在运用收益法评估无形资产价值时，应当合理确定无形资产的有限经济年限。

Under the income approach, the value of an asset is determined based on the present value of the expected

return from the asset. The income approach applies to the valuation of an enterprise's aggregate assets, as wellas individual assets with future returns that can be reasonably forecasted. In applying the income approach toevaluate intangible assets, the economic life of the intangible assets should be reasonably determined.

第五章特别纳税调查及调整

Chapter 5 Special Tax Audit and Adjustment

第三十六条税务机关应当结合日常征管工作，开展关联交易风险分析，筛选特别纳税调查案源，确定被调查

企业。关联交易风险分析应当主要根据企业历年报送的年度所得税申报资料、关联业务往来报告表及其他纳税资

料，对企业的生产经营状况、关联交易等情况进行综合评估分析。

Article 36 - Tax authorities shall, in the normal course of their day-to-day tax collection and administrative duties,carry out related party transaction risk analysis and screen special tax investigation cases, to identify target

enterprises for tax audits. In analysing the related party transaction risks through a comprehensive evaluationand analysis of the production and operating conditions of the enterprise and its related party transactions, thetax authorities should mainly refer to historical annual income tax filings, PRC Annual Related Party TransactionsReporting Forms, and other tax related documents previously submitted by the enterprise.

第三十七条税务机关确定被调查企业，应当重点选择具有以下风险特征的企业：

Article 37 - In identifying enterprises to be investigated, tax authorities shall focus on enterprises with thefollowing risk characteristics.

（一）关联交易``较大或者类型较多。

(1) Enterprises with high value related party transactions or with multiple types of related party transactions;

（二）

存在长期亏损、微利或者跳跃性盈利。

(2) Enterprises with long-term losses, marginal profit or fluctuating profit;

（三）

低于同行业利润水平。

(3) Enterprises with a profit level below the industry level;

（四）利润水平与其所承担的功能风险不相匹配，或者分享的收益与分摊的成本不相配比。

4. Enterprises with profit levels that do not match their functions performed and risks assumed, or the benefitsreceived do not match with the costs shared;

（五）与低税国家关联方发生关联交易。

5. Enterprises that enter into transactions with any related parties located in a low-tax jurisdiction;

（六）

未按规定进行关联申报或者准备同期资料。

6. Enterprises that fail to report their related party transactions or fail to prepare contemporaneous documentationin accordance with relevant regulations;

（七）

从关联方接受的债权性投资与权益性投资的比例，超过有关规定标准。

7. Enterprises with a related party debt to equity ratio which exceeds the threshold as stipulated in the relevantregulations;

（八）在低税国家设立受控外国企业。

8. Enterprises that set up controlled foreign corporations in a low tax jurisdiction;


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（九）实施不具有合理商业目的的安排。

9. Enterprises that conduct a business arrangement without a reasonable commercial purpose;

（十）其他违背独立交易原则的情形。

10. Enterprises that do not satisfy the arm's length principle.

第三十八条

税务机关对已确定立案调查的企业，应当安排两名以上调查人员共同实施调查，调查人员应当向

被调查企业出示税务检查证和送达《税务检查通知书》。

Article 38 - In conducting a tax audit, the tax authorities shall designate two or more officers to jointly conduct theinvestigation, and the officers shall produce a "Tax Inspection Certificate" and serve to the enterprise a "Notice ofTax Audit" when conducting the audit.

被调查企业在境外的，税务机关可以向企业直接送达《税务检查通知书》，也可以要求境内关联方转送《税务

检查通知书》。

In cases where the audited enterprise is located overseas, the tax authorities may either serve the "Notice of Tax

Audit" to the audited enterprise directly, or request that the domestic related party of the audited enterpriseforwards the "Notice of Tax Audit".

第三十九条税务机关实施特别纳税调查时，有权要求被调查企业及其关联方，以及与调查有关的其他企业提

供相关资料。

Article 39 - The tax authorities shall, in conducting special tax audits, have the authority to request the auditedenterprise, its related parties and any other enterprise related to the audit, to provide relevant information.

（一）要求被调查企业及其关联方提供相关资料的，应当向被调查企业送达《税务事项通知书》。

(1) When requesting that the audited enterprise and its related parties provide relevant information, the taxauthorities should serve upon them a "Notice of Taxation Matters".

被调查企业或者其关联方在境外的，税务机关可以向其直接送达《税务事项通知书》，也可以要求境内关联方转送《税务事项通知书》。

In cases where the audited enterprise or its related parties are located overseas, the tax authorities may eitherserve the "Notice of Taxation Matters" to the relevant enterprises directly, or request that the domestic relatedentity forward the "Notice of Taxation Matters".

（二）要求案件调查税务机关管辖的其他企业提供相关资料的，应当向其送达《税务事项通知书》；需要实地

调查取证的，应当向其送达《税务检查通知书》。

(2) When requesting information from other enterprises under the same tax jurisdiction of the in charge taxbureau, the tax authorities shall issue a "Notice of Taxation Matters". If an on-site investigation is needed, a"Notice of Tax Audit" should be served.

（三）要求案件调查税务机关管辖外的其他企业提供相关资料的，应当通过税务机关内部发函协查，由该企业

的主管税务机关向其送达《税务事项通知书》；需要实地调查取证的，应当向其送达《税务检查通知书》。

(3) When requesting information from other enterprises in different tax jurisdictions, the tax authorities shouldissue letters for assistance to the tax bureau in charge of that jurisdiction, which will serve the "Notice of TaxationMatters" to the relevant enterprise. If on-site investigation is needed, a "Notice of Tax Audit" should be served.

第四十条被调查企业及其关联方、以及与调查有关的其他企业应当按照税务机关要求提供真实、完整的相

关资料，不得拒绝或者隐瞒。

Article 40 - The audited enterprise, its related parties and any other enterprises involved in the audit mustprovide the true and complete information requested by the tax authorities. They may not refuse to provide orconceal the information.


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（一）提供由自己保管的书证原件，原本、正本和副本均属于书证的原件。提供原件确有困难的，可以提供与

原件核对无误的复印件、照片、节录本等复制件。应当在复制件上注明“与原件核对无误，原件存于我处”，并由提

供方签章。

(1) Provide the original version of documents maintained by the enterprise itself, including the original records,

duplicate copies, etc. If the enterprise has difficulty in providing original version, it may arrange for certified truecopies, photos, excerpts, etc. but they must be certified by the entity that maintains the original documents,signed and/or affixed with the official seal by the provider.

（二）提供由有关方保管的书证原件复制件、影印件或者抄录件的，应当注明出处，经该有关方核对无异后签

章，及提供方签章。

(2) When providing photocopies of the original documents preserved by the other relevant parties, the sourceshould be specified and the entity that maintains the original documents must certify the copies, with signatureand/or the official seal of the provider.

（三）提供外文书证或者外国语视听资料的，应当附送中文译本，提供方应当对中文译本真实性和完整性负

责。

(3) When providing documents or audio/visual materials in a foreign language, a Chinese translation should beattached. The provider should be responsible for the authenticity and completeness of the translation.

（四）提供境外相关资料的，应当说明来源。税务机关对境外资料真实性和完整性有疑义的，可以要求其提供

境外公证机构、会计师事务所，或者国家税务总局网站公告的税务师事务所的确认证明。

(4) Overseas information should have the source specified. In case the tax authorities have doubts on theauthenticity and completeness of the information, they have the right to request the information provider to furtherprovide a certification issued by a foreign notary, an accounting firm or a qualifying tax agency. A list of qualifyingtax agencies is publicly available on the website of the State Administration of Taxation.

第四十一条以电子数据的内容证明案件事实的，税务机关可以采取以下方式进行取证：

Article 41 In cases which involve collecting electronic data, the tax authorities may undertake the followingactions:

（一）要求提供方将电子数据打印成纸质资料，在纸质资料上注明数据出处、打印场所，注明“与电子数据核

对无误”，并由提供方签章。

(1) Request the information provider to print out electronic data as hard copies with a clear indication of the datasource, place of printing, and a remark that it is "a certified true copy ", and to sign and/or affix a seal on the hardcopies.

（二）采用有形载体形式固定电子数据，由调查人员与电子数据提供方指定人员一起，将电子数据复制到只读

存储介质上并封存。在封存包装物上注明电子数据名称、制作方法、制作时间、制作人、文件格式及大小等，并注

明“与原始载体记载的电子数据核对无误”，由电子数据提供方签章。

(2) Store the electronic data in physical devices; copying and sealing up electronic data into read-only storagemedia by inspectors together with the personnel designated by the party providing the electronic data, and sealedin a package with details of the name of electronic data, creation method, creation time, creator, file format andsize, as well as a remark that it is "verified with electronic data recorded in the original storage media", and tosign and/or affix a seal.

第四十二条务机关实施特别纳税调查时，可以依照法定权限和程序，采用实地调查、调取账簿资料、询问、

查询存款账户或者储蓄存款、发函协查、国际税收情报交换、异地调查等方式。

Article 42 - In conducting a special tax audit, the tax authorities may carry out procedures as authorized by thelaws, such as on-site inspection, review of accounting books and records, conducting enquiries, investigatingbank records / accounts, issuing letters for assistance, initiating the information exchange procedure withcompetent tax authorities overseas, conducting investigations in other provinces/cities, etc.

对采用电子信息系统进行管理和核算的被调查企业，税务机关可以根据税收征管法及其实施细则的规定要求其提供相关涉税资料。


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For audited enterprises using the electronic information system for management and accounting purposes, thetax authorities have the right to request for tax-related information in accordance with the relevant provisions ofthe Tax Collection Law and its Implementation Rules.

第四十三条税务机关实施特别纳税调查时，应当依照法定权限和程序进行调查取证，收集能够证明案件事实

的证据材料。对与案件有关的情况和资料，可以记录、录音、录像、照相和复制。

Article 43 - In conducting a special tax audit, the tax authorities may, according to the legal procedures providedby the relevant laws and regulations, investigate and collect evidences which may be used to substantiate thefacts. They may take notes, record audio or video, take photographs, or photocopy the documents or materialsrelated to the case..

调查取证时，记录内容应当由两名以上调查人员签字，并经被调查企业核实签章确认；录音、录像、照相前应

当告知当事人。

In gathering information and making records, the contents should be signed by two or more tax officers, andchecked and confirmed by the audited enterprise, which should sign and/or affix a seal on the relevant records.The tax authorities should also inform relevant personnel prior to an audio or video recording, or takingphotographs.

第四十四条

税务机关需要将以前年度的账簿、会计凭证、财务会计报告和其他有关资料调回检查的，应当经

县以上税务局（分局�

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China Implementation Measures of Special Tax Adjustment Consultation Draft

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