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（下）

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（下）

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

（接上期）

七、企业提交谈签意向后，税务机关应当分析预约定价安排申请草案内容，评估其是否符合独立交易原则。根据分析评估的具体情况可以要求企业补充提供有关资料。

税务机关可以从以下方面进行分析评估：

（一）功能和风险状况。分析评估企业与其关联方之间在供货、生产、运输、销售等各环节以及在研究、开发无形资产等方面各自作出的贡献、执行的功能以及在存货、信贷、外汇、市场等方面承担的风险。

（二）可比交易信息。分析评估企业提供的可比交易信息，对存在的实质性差异进行调整。

（三）关联交易数据。分析评估预约定价安排涉及的关联交易的收入、成本、费用和利润是否单独核算或者按照合理比例划分。

（四）定价原则和计算方法。分析评估企业在预约定价安排中采用的定价原则和计算方法。如申请追溯适用以前年度的，应当作出说明。

（五）价值链分析和贡献分析。评估企业对价值链或者供应链的分析是否完整、清晰，是否充分考虑成本节约、市场溢价等地域特殊优势，是否充分考虑本地企业对价值创造的贡献等。

（六）交易价格或者利润水平。根据上述分析评估结果，确定符合独立交易原则的价格或者利润水平。

（七）假设条件。分析评估影响行业利润水平和企业生产经营的因素及程度，合理确定预约定价安排适用的假设条件。

八、分析评估阶段，税务机关可以与企业就预约定价安排申请草案进行讨论。税务机关可以进行功能和风险实地访谈。税务机关认为预约定价安排申请草案不符合独立交易原则的，企业应当与税务机关协商，并进行调整；税务机关认为预约定价安排申请草案符合独立交易原则的，主管税务机关向企业送达同意其提交正式申请的《税务事项通知书》，企业收到通知后，可以向税务机关提交《预约定价安排正式申请书》（附件3），并附送预约定价安排正式申请报告。

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VII.After receiving the intent for an APA from the enterprise, tax administration(s) shall analyse the draft APA application package and evaluate whether the proposed pricing methodologies and calculation process are in line with the arm’s length principle. The tax administration(s) may request additional information based on the findings from their analysis and evaluation.

The analysis and evaluation may cover the following aspects:

A.Functional and risk profile. Tax administrations(s) will analyse and evaluate functions performed and contribution made with respect to supply, production, logistics, sales, and research and development of intangibles, etc., as well as risks such as inventory risk, credit risk, foreign exchange risk and market risk assumed by the enterprise and its related parties respectively.

B.Comparability analysis. Tax administration(s) will analyse and evaluate comparable information provided by the enterprise, and make adjustment for substantial comparability differences.

C.Related party transaction. Tax administration(s) will analyse and evaluate whether the revenue, cost, expenses and profits associated with the related party transactions covers by the APA are separately accounted for or determined based on reasonable allocation keys.

D.Pricing methodologies and calculation process. Tax administration(s) will analyse and evaluate the proposed pricing methodologies and calculation process in the APA. Additional statement and explanation should be provided if an APA rollback is proposed.

E.Value chain analysis and contribution analysis. Tax administration(s) will analyse and evaluate whether the value chain analysis or contribution analysis is complete and clear and whether due consideration is given to location specific advantages such as cost savings and market premium as well as to the contributions to the value creation made by the local enterprise.

F.Transaction price or profit level. Tax administration(s) will determine the arm’s length transaction price or profit level based on the findings from the analysis and evaluation on the aforementioned aspects.

G.Assumptions. Tax administration(s) will analyse and evaluate the factors influencing the enterprise’s profitability and business operation and the extent of the influence. Appropriate assumptions applied to the APA shall be established accordingly.

VIII.During the analysis and evaluation stage, tax administration(s) may discuss with the enterprise about the draft APA application package and conduct on-site functional interviews. Where the proposal in the draft APA application package is not in line with the arm’s length principle, the enterprise shall consult with the tax administration(s) and make adjustments accordingly. Where the proposal in the draft APA application package is in line with the arm’s length principle, the in-charge tax administration(s) will issue the “Notice on Tax Matters” to notify the enterprise to submit the formal application for the APA. Upon receiving the notice, the enterprise shall submit the “APA Formal Application Letter” (Appendix c) to the tax administration(s), with the formal APA application package attached.

（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上述资料。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上述资料，并按照有关规定提交启动特别纳税调整相互协商程序的申请。

（二）有下列情形之一的，税务机关可以拒绝企业提交正式申请：

1.预约定价安排申请草案拟采用的定价原则和计算方法不合理，且企业拒绝协商调整；

2.企业拒不提供有关资料或者提供的资料不符合税务机关要求，且不按时补正或者更正；

3.企业拒不配合税务机关进行功能和风险实地访谈；

4.其他不适合谈签预约定价安排的情况。

九、税务机关应当在分析评估的基础上形成协商方案，并据此开展协商工作。

（一）主管税务机关与企业开展单边预约定价安排协商，协商达成一致的，拟定单边预约定价安排文本（参照文本见附件4）。

国家税务总局与税收协定缔约对方税务主管当局开展双边或者多边预约定价安排协商，协商达成一致的，拟定双边或者多边预约定价安排文本。

（二）预约定价安排文本可以包括以下内容：

1.企业及其关联方名称、地址等基本信息；

2.预约定价安排涉及的关联交易及适用年度；

3.预约定价安排选用的定价原则和计算方法，以及可比价格或者可比利润水平等；

4.与转让定价方法运用和计算基础相关的术语定义；

5.假设条件及假设条件变动通知义务；

6.企业年度报告义务；

7.预约定价安排的效力；

8.预约定价安排的续签；

9.预约定价安排的生效、修订和终止；

10.争议的解决；

A.For a unilateral APA, the enterprise shall submit the aforementioned information and documents to the in-charge tax administration(s). For a bilateral/multilateral APA, the enterprise shall submit the aforementioned information and documents to both the SAT and the in-charge tax administration(s) and simultaneously apply for the Mutual Agreement Procedure (MAP) process pursuant to the relevant regulations and requirements.

B.Tax administration(s) may disallow the enterprise to submit the formal application for an APA if one or more of the following circumstances is present:

a.The proposed pricing methodologies and calculation process in the draft APA application package is found to be inappropriate and the enterprise refuses to consult with tax administration(s) and make adjustments;

b.The enterprise fails to provide relevant information or provide additional and/ or correct information despite the information originally provided has not met the requirements of the tax administration(s);

c.The enterprise fails to cooperate with tax administration’s request to conduct on-site functional interviews;

d.Any other circumstances warranting the discontinuance of the APA process.

IX.Tax administration(s) will form position on an APA based on the findings from the analysis and evaluation and conduct negotiation accordingly.

A.For a unilateral APA, where an agreement is reached between the in-charge tax administration(s) and the enterprise, a unilateral APA agreement will be prepared (Appendix d).

For a bilateral/multilateral APA, where an agreement is reached between the SAT and the competent authority(ies) of other contracting state(s) of the tax treaty(ies), a bilateral/multilateral APA agreement will be prepared.

B.An APA agreement may include the following elements:

a.Basic information such as names and addresses of the enterprise and its related parties;

b.Related party transactions and years covered by the APA;

c.Selected pricing methodologies and calculation process, comparable prices or profit levels, etc.;

d.Terms and definitions related to applied transfer pricing methodologies and calculation basis;

e.Assumptions and obligation to notify changes to the assumptions;

f.Obligation to submit annual APA implementation report;

g.Binding effect of the APA;

h.Renewal of the APA;

i.Validity, amendment and termination of the APA;

j.Dispute resolution;

11.文件资料等信息的保密义务；

12.单边预约定价安排的信息交换；

13.附则。

（三）主管税务机关与企业就单边预约定价安排文本达成一致后，双方的法定代表人或者法定代表人授权的代表签署单边预约定价安排。

国家税务总局与税收协定缔约对方税务主管当局就双边或者多边预约定价安排文本达成一致后，双方或者多方税务主管当局授权的代表签署双边或者多边预约定价安排。国家税务总局应当将预约定价安排转发主管税务机关。主管税务机关应当向企业送达《税务事项通知书》，附送预约定价安排，并做好执行工作。

（四）预约定价安排涉及适用年度或者追溯年度补（退）税款的，税务机关应当按照纳税年度计算应补征或者退还的税款，并向企业送达《预约定价安排补（退）税款通知书》（附件5）。

十、税务机关应当监控预约定价安排的执行情况。

（一）预约定价安排执行期间，企业应当完整保存与预约定价安排有关的文件和资料，包括账簿和有关记录等，不得丢失、销毁和转移。

企业应当在纳税年度终了后6个月内，向主管税务机关报送执行预约定价安排情况的纸质版和电子版年度报告，主管税务机关将电子版年度报告报送国家税务总局；涉及双边或者多边预约定价安排的，企业应当向主管税务机关报送执行预约定价安排情况的纸质版和电子版年度报告，同时将电子版年度报告报送国家税务总局。

年度报告应当说明报告期内企业经营情况以及执行预约定价安排的情况。需要修订、终止预约定价安排，或者有未决问题或者预计将要发生问题的，应当作出说明。

（二）预约定价安排执行期间，主管税务机关应当每年监控企业执行预约定价安排的情况。监控内容主要包括：企业是否遵守预约定价安排条款及要求；年度报告是否反映企业的实际经营情况；预约定价安排所描述的假设条件是否仍然有效等。

（三）预约定价安排执行期间，企业发生影响预约定价安排的实质性变化，应当在发生变化之日起30日内书面报告主管税务机关，详细说明该变化对执行预约定价安排的影响，并附送相关资料。由于非主观原因而无法按期报告的，可以延期报告，但延长期限不得超过30日。

k.Confidentiality of information and documents pertaining to the APA;

l.Exchange of information on unilateral APAs;

m.Appendices.

C.Where a unilateral APA agreement is reached between the in-charge tax administration(s) and the enterprise, legal representatives or representatives authorized by the legal representatives of the two parties shall sign the unilateral APA agreement.

Where a bilateral/multilateral APA agreement is reached between the SAT and the competent authority(ies) of other contracting state(s) of the tax treaty(ies), authorized representatives of all the parties shall sign the bilateral/multilateral APA agreement. The SAT shall forward a copy of the agreement to the in-charge tax administration(s). The in-charge tax administration(s) shall issue the“ Notice on Tax Matters” with the copy of the agreement attached to the enterprise and ensure the implementation of the APA.

D.Where an APA involves additional tax payments or tax refunds for the prospective years or rollback years, tax administration(s) shall calculate the amount of tax payable or tax refundable on a tax year-by-tax year basis and issue the“ Notice on APA Tax Payable/Refundable” (Appendix e).

X.Tax administration(s) shall monitor the implementation of APA.

A. During the APA covered period, the enterprise shall keep the relevant information and documents (including accounting records and other relevant records) intact and shall not lose, destroy or remove such information and documents.

The enterprise shall file the annual APA implementation report in both hard copy and electronic copy with the in-charge tax administration(s) within 6 months of the end of each tax year. The in-charge tax administration(s) shall forward the electronic copy to the SAT. For a bilateral/multilateral APA, the enterprise shall file the annual APA implementation report in both hard copy and electronic copy with the in-charge tax administration(s) and simultaneously file the electronic copy with the SAT.

The annual APA implementation report shall document the enterprise’s business operations and implementation of the APA during the reporting period. The enterprise shall also explain in the annual APA implementation report if there is a need to amend or terminate the APA, or if there are any unsettled issues or foreseeable issues.

B.During the APA covered period, the in-charge tax administration(s) shall monitor the enterprise’s implementation of the APA on a yearly basis. Major areas for monitoring include: whether the enterprise complies with the terms and conditions in the APA; whether the information provided in the annual APA implementation report reflects the actual operation results of the enterprise; whether the assumptions specified in the APA are still valid, etc.

C.During the APA covered period, where there are substantial changes to the enterprise which may have an impact on the APA, the enterprise shall file a written report on substantial changes with the in-charge tax administration(s) within 30 days. The report should explain in detail the impact of the changes, with relevant supporting information and documents attached. If the enterprise is forced to delay the reporting due to circumstances beyond its control, an up to 30 days extension can be applied.

税务机关应当在收到企业书面报告后，分析企业实质性变化情况，根据实质性变化对预约定价安排的影响程度，修订或者终止预约定价安排。签署的预约定价安排终止执行的，税务机关可以和企业按照本公告规定的程序和要求，重新谈签预约定价安排。

（四）国家税务局和地方税务局与企业共同签署的预约定价安排，在执行期间，企业应当分别向国家税务局和地方税务局报送年度报告和实质性变化报告。国家税务局和地方税务局应当对企业执行预约定价安排的情况，实施联合监控。

十一、预约定价安排执行期满后自动失效。企业申请续签的，应当在预约定价安排执行期满之日前90日内向税务机关提出续签申请，报送《预约定价安排续签申请书》（附件6），并提供执行现行预约定价安排情况的报告，现行预约定价安排所述事实和经营环境是否发生实质性变化的说明材料以及续签预约定价安排年度的预测情况等相关资料。

十二、预约定价安排采用四分位法确定价格或者利润水平，在预约定价安排执行期间，如果企业当年实际经营结果在四分位区间之外，税务机关可以将实际经营结果调整到四分位区间中位值。预约定价安排执行期满，企业各年度经营结果的加权平均值低于区间中位值，且未调整至中位值的，税务机关不再受理续签申请。

双边或者多边预约定价安排执行期间存在上述问题的，主管税务机关应当及时将有关情况层报国家税务总局。

十三、预约定价安排执行期间，主管税务机关与企业发生分歧的，双方应当进行协商。协商不能解决的，可以报上一级税务机关协调；涉及双边或者多边预约定价安排的，必须层报国家税务总局协调。对上一级税务机关或者国家税务总局的决定，下一级税务机关应当予以执行。企业仍不能接受的，可以终止预约定价安排的执行。

十四、在预约定价安排签署前，税务机关和企业均可暂停、终止预约定价安排程序。税务机关发现企业或者其关联方故意不提供与谈签预约定价安排有关的必要资料，或者提供虚假、不完整资料，或者存在其他不配合的情形，使预约定价安排难以达成一致的，可以暂停、终止预约定价安排程序。涉及双边或者多边预约定价安排的，经税收协定缔约各方税务主管当局协商，可以暂停、终止预约定价安排程序。税务机关暂停、终止预约定价安排程序的，应当向企业送达《税务事项通知书》，并说明原因；企业暂停、终止预约定价安排程序的，应当向税务机关提交书面说明。

Upon receiving written report from the enterprise, tax administration(s) shall analyse to what extent the substantial changes have impacted the APA. Tax administration(s) may amend or terminate the APA depending on the extent of the impact. If the existing APA is terminated, tax administration(s) and the enterprise may start the APA process for the purpose of concluding a new APA pursuant to the relevant provisions and requirements of this Public Notice.

D.Where an APA is jointly signed by the state tax bureau(s), the local tax bureau(s) and the enterprise, the enterprise shall file the annual APA implementation report and report on substantial changes with both the state tax bureau(s) and the local tax bureau(s). The state tax bureau(s) and the local tax bureau(s) shall monitor the implementation of the APA in a cooperative and collaborative manner.

XI.An APA automatically becomes invalid upon its expiration. The enterprise may apply for a renewal by filing an "APA Renewal Application" (Appendix f) with the tax administration(s) within 90 days prior to the expiration of the existing APA. The enterprise shall also provide relevant supporting information and documents including annual APA implementation reports for the existing APA, documents explaining whether there have been any substantial changes to the facts and operating environment specified in the exiting APA, and forecast for the years to be covered by the APA renewal, etc.

XII. For an APA with a target price/profit within an interquartile range, if the enterprise’ actual operating price/profit falls outside the interquartile range for any year during the APA covered period, tax administration(s) shall adjust the actual operating result to the median for the year. Upon expiration of the APA, if the calculated weighted average operating price/profit of the enterprise for the APA covered period falls below the median of the agreed range and is not adjusted to the median, tax administration(s) will not accept the enterprise’s APA renewal application.

Where a bilateral/multilateral APA is involved, the in-charge tax administration(s) shall report the aforementioned issues to the SAT in a timely manner.

XIII. In case any dispute arises during the implementation of an APA, the incharge tax administration(s) and the enterprise shall endeavor to resolve the disputes through negotiations. Where the disputes remain unresolved after negotiations, the incharge tax administration can report the disputes to the tax administration(s) at the higher level for mediation. Disputes that involve a bilateral/multilateral APA shall be reported to the SAT for mediation. Decisions made by the tax administration(s) at the higher level or the SAT shall be enforced by the in-charge tax administration(s). The APA may be terminated if the enterprise still finds the decisions unacceptable.

XIV.Either the tax administration(s) or the enterprise can suspend or terminate an APA process at any point of time before the conclusion of the APA. If the enterprise is found to have purposefully withheld relevant information, or provided false or incomplete information, or been uncooperative in other matters rendering the conclusion of the APA impossible, the tax administration(s) may suspend or terminate the APA process. For a bilateral/multilateral APA, the APA process may be suspended or terminated after consultation between the competent authorities involved. Where the tax administration(s) initiate the suspension or termination of the APA process, the tax administration(s) shall issue a “Notice on Tax Matters” to notify the enterprise of the decision and underlying reasons. Where the enterprise initiates the suspension or termination of the APA process, the enterprise shall submit a written explanation to the tax administration(s).

十五、没有按照规定的权限和程序签署预约定价安排，或者税务机关发现企业隐瞒事实的，应当认定预约定价安排自始无效，并向企业送达《税务事项通知书》，说明原因；发现企业拒不执行预约定价安排或者存在违反预约定价安排的其他情况，可以视情况进行处理，直至终止预约定价安排。

十六、有下列情形之一的，税务机关可以优先受理企业提交的申请：

（一）企业关联申报和同期资料完备合理，披露充分；

（二）企业纳税信用级别为A级；

（三）税务机关曾经对企业实施特别纳税调查调整，并已经结案；

（四）签署的预约定价安排执行期满，企业申请续签，且预约定价安排所述事实和经营环境没有发生实质性变化；

（五）企业提交的申请材料齐备，对价值链或者供应链的分析完整、清晰，充分考虑成本节约、市场溢价等地域特殊因素，拟采用的定价原则和计算方法合理；

（六）企业积极配合税务机关开展预约定价安排谈签工作；

（七）申请双边或者多边预约定价安排的，所涉及的税收协定缔约对方税务主管当局有较强的谈签意愿，对预约定价安排的重视程度较高；

（八）其他有利于预约定价安排谈签的因素。

十七、预约定价安排同时涉及两个或者两个以上省、自治区、直辖市和计划单列市税务机关的，或者同时涉及国家税务局和地方税务局的，由国家税务总局统一组织协调。

XV.Where the conclusion of an APA is found to be resulting from an APA process inconsistent with the relevant regulations and requirements or the fact that the enterprise has withheld information, the tax administration(s) will annul the APA and issue the“Notice on Tax Matters” to notify the enterprise of the decision and the underlying reasons. Where the enterprise is found to fail to implement an APA or violate the terms and conditions of an APA in other manners, the tax administration(s) may, depending on the circumstances, take necessary measures including terminating the APA to address the incompliance.

XVI.The tax administration(s) may prioritize APA requests from the enterprise that meets one of the following conditions.

A.The enterprise’s annual reporting forms for related party dealings and contemporaneous transfer pricing documentation are well completed with adequate disclosures.

B. The enterprise’s tax compliance rating is "A".

C.The enterprise was once under special tax adjustment investigation and the investigation was closed.

D.The enterprise is applying for a renewal of an existing APA that is about to expire provided that there has been no substantial changes to the facts and operating environment specified in the existing APA.

E.For the APA request, the enterprise has provided complete and adequate information including but not limited to clear and thorough value chain/supply chain analysis taking into account of location specific advantages such as cost savings and market premium, and appropriate pricing methodologies and calculation process.

F. The enterprise has been cooperative with the tax administration(s) during the APA process.

G. For a bilateral/multilateral APA, the competent authority(ies) of the other contracting state(s) of treaty(ies) have displayed strong intention to move forward with the APA negotiation or attached a high importance to the APA.

H.Any other factors facilitating the APA process is present.

XVII.Where an APA involves two or more provinces, autonomous regions, municipalities directly under the central government or cities specifically designated in the state plan or both the state tax bureau(s) and local tax bureau(s), the APA process shall be organized and coordinated by the SAT.

企业申请上述单边预约定价安排的，应当同时向国家税务总局及其指定的税务机关提出谈签预约定价安排的相关申请。国家税务总局可以与企业统一签署单边预约定价安排，或者指定税务机关与企业统一签署单边预约定价安排，也可以由各主管税务机关与企业分别签署单边预约定价安排。

十八、单边预约定价安排涉及一个省、自治区、直辖市和计划单列市内两个或者两个以上主管税务机关，且仅涉及国家税务局或者地方税务局的，由省、自治区、直辖市和计划单列市相应税务机关统一组织协调。

十九、税务机关与企业在预约定价安排谈签过程中取得的所有信息资料，双方均负有保密义务。除依法应当向有关部门提供信息的情况外，未经纳税人同意，税务机关不得以任何方式泄露预约定价安排相关信息。

税务机关与企业不能达成预约定价安排的，税务机关在协商过程中所取得的有关企业的提议、推理、观念和判断等非事实性信息，不得用于对该预约定价安排涉及关联交易的特别纳税调查调整。

二十、除涉及国家安全的信息以外，国家税务总局可以按照对外缔结的国际公约、协定、协议等有关规定，与其他国家（地区）税务主管当局就2016年4月1日以后签署的单边预约定价安排文本实施信息交换。企业应当在签署单边预约定价安排时提供其最终控股公司、上一级直接控股公司及单边预约定价安排涉及的境外关联方所在国家（地区）的名单。

二十一、本公告所称主管税务机关是指负责特别纳税调整事项的税务机关。

二十二、本公告自2016年12月1日起施行。《特别纳税调整实施办法（试行）》（国税发〔2009〕2号文件印发）第六章同时废止。本公告施行前税务机关未接受正式申请的预约定价安排，适用本公告的规定。

The enterprise applying for a unilateral APA that falls under one of the aforementioned categories shall submit the application to both the SAT and the tax administration(s) designated by the SAT. The SAT may sign the unilateral APA with the enterprise by itself or authorize the designated tax administration(s) to sign the unilateral APA with the enterprise. Alternatively the SAT may arrange for each relevant in-charge tax administration to sign the unilateral APA with the enterprise respectively.

XVIII.Where a unilateral APA involves two or more in-charge tax administrations within the same province, autonomous region, municipality directly under the central government or city specifically designated in the state plan which are either state tax bureau(s) or local tax bureau(s), the APA process shall be organized and coordinated by the tax administration(s) at the level of the province, autonomous region, municipality directly under the central government or city specifically designated in the state plan.

XIX.Both the tax administration(s) and the enterprise are legally bound to keep the information and documents obtained through the APA process confidential. Except for situations where the tax administration(s) are required by laws and regulations to share the information and documents with the relevant government agencies, the tax administration(s) are prohibited from disclosing the information and documents in any way without the consent of the enterprise.

Where the tax administration(s) and the enterprise fail to conclude an APA, the tax administration(s) are refrained from using the nonfactual information such as proposals, inferences, views and positions obtained through the APA process in the special tax adjustment investigation on the related party transactions covered by the proposed APA.

XX.The SAT may exchange information on unilateral APAs concluded after 1 April, 2016 with relevant competent authorities of other countries (regions) pursuant to the relevant international conventions, treaties, agreements between China and other countries (regions) unless the information concerns national security. The enterprise shall provide a list consisting of jurisdictions of its ultimate parent company, jurisdictions of its immediate parent company and jurisdictions of related party with whom it enters into a transaction covered by the APA to the tax administration(s) upon the conclusion of the APA.

XXI.The term“ in-charge tax administration(s)” specified in this Public Notice refers to the tax administration(s) that are responsible for tax matters related to special tax adjustment investigation.

XXII.This Public Notice shall become effective from 1 December 2016 and onward. Chapter 6 of the“ Implementation Measures of Special Tax Adjustments (Trial Version)” (Guo Shui Fa [2009] No.2) shall be annulled as of the same date. APAs of which formal applications have not been accepted by the tax administrations before the effective date of this Public Notice are subject to the stipulations specified in this Public Notice.

责任编辑：高仲芳