特别纳税调整实施办法（试行）ImplementingMeasuresforSpecialTaxAdjustment(Trial)颁布机关:国家税务总局PromulgatingInstitution:StateAdministrationofTaxation文号:国税发[2009]2号DocumentNumber:GuoShuiFa[2009]No.2颁布时间:PromulgatingDate:01/08/200901/08/2009实施时间:EffectiveDate:01/01/200801/01/2008效力状态:ValidityStatus:有效Valid第一章总则Chapter1:GeneralProvisions第一条为了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》(以下简称征管法实施细则)以及我国政府与有关国家(地区)政府签署的避免双重征税协定(安排)(以下简称税收协定)的有关规定,制定本办法。Article1TheseMeasuresareformulatedinaccordancewiththeEnterpriseIncomeTaxlawofthePeople'sRepublicofChina(hereinafterreferredtothe"IncomeTaxLaw"),theRegulationsontheImplementationoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina(hereinafterreferredtoasthe"ImplementingRegulationsontheIncomeTaxLaw"),theLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoasthe"LawontheAdministrationofTaxCollection"),theRulesfortheImplementationoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection(hereinafterreferredtoasthe"ImplementingRulesfortheLawontheAdministrationofTaxCollection"),andrelevantprovisionsofdoubletaxationavoidanceagreements(arrangements)signedbyandbetweentheChinesegovernmentandgovernmentsofrelevantcountries(regions)(hereinafterreferredtoas"taxationagreements"),inordertoregulatetheadministrationofspecialtaxadjustments.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。Article2TheseMeasuresshallapplytotaxationauthorities'administrationofsuchspecialtaxadjustmentsasenterprises'transferpricing,advancepricingagreements(hereinafterreferredtoas"APA"),costamortizationagreements,controlledforeignenterprises,thincapitalization,andgeneralanti-taxavoidance.第三条转让定价管理是指税务机关按照所得税法第六章和征管法第三十六条的有关规定,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。Article3"Administrationoftransferpricing"shallmeanthattaxationauthorities,inaccordancewithrelevantprovisionsprescribedinChapter6oftheIncomeTaxLawandArticle36oftheLawontheAdministrationofTaxCollection,examine,evaluateandinvestigatewhethertransactionsbetweenenterprisesandtheirassociatedparties(hereinafterreferredtoas"associatedtransactions")areconductedaccordingtothearm'slengthprinciple,andmaketherelevantadjustments.第四条预约定价安排管理是指税务机关按照所得税法第四十二条和征管法实施细则第五十三条的规定,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。Article4"AdministrationofAPAarrangements"shallmeanthattaxationauthorities,inaccordancewiththeprovisionsprescribedinArticle42oftheIncomeTaxLawandArticle53oftheImplementingRulesfortheLawontheAdministrationofTaxCollection,examineandevaluatepricingprinciplesandcalculationmethodsproposedbyenterprisesforassociatedtransactionstobeconductedinthefutureyears,andreachagreementswithenterprisesonadvancepricingarrangementsthroughnegotiation.第五条成本分摊协议管理是指税务机关按照所得税法第四十一条第二款的规定,对企业与其...
