特别纳税调整实施办法（试行）Implementing Measures for Special Tax Adjustment (Trial)颁布机关:国家税务总局Promulgating Institution:State Administration of Taxation文号:国税发20092号Document Number:Guo Shui Fa 2009 No. 2颁布时间:Promulgating Date:01/08/200901/08/2009实施时间:Effective Date:01/01/200801/01/2008效力状态:Validity Status:有效Valid第一章总则 Chapter 1: General Provisions 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。 Article 1 These Measures are formulated in accordance with the Enterprise Income Tax law of the Peoples Republic of China (hereinafter referred to the Income Tax Law), the Regulations on the Implementation of the Enterprise Income Tax Law of the Peoples Republic of China (hereinafter referred to as the Implementing Regulations on the Income Tax Law), the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection), the Rules for the Implementation of the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Implementing Rules for the Law on the Administration of Tax Collection), and relevant provisions of double taxation avoidance agreements (arrangements) signed by and between the Chinese government and governments of relevant countries (regions) (hereinafter referred to as taxation agreements), in order to regulate the administration of special tax adjustments. 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 These Measures shall apply to taxation authorities administration of such special tax adjustments as enterprises transfer pricing, advance pricing agreements (hereinafter referred to as APA), cost amortization agreements, controlled foreign enterprises, thin capitalization, and general anti-tax avoidance. 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。 Article 3 Administration of transfer pricing shall mean that taxation authorities, in accordance with relevant provisions prescribed in Chapter 6 of the Income Tax Law and Article 36 of the Law on the Administration of Tax Collection, examine, evaluate and investigate whether transactions between enterprises and their associated parties (hereinafter referred to as associated transactions) are conducted according to the arms length principle, and make the relevant adjustments. 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。 Article 4 Administration of APA arrangements shall mean that taxation authorities, in accordance with the provisions prescribed in Article 42 of the Income Tax Law and Article 53 of the Implementing Rules for the Law on the Administration of Tax Collection, examine and evaluate pricing principles and calculation methods proposed by enterprises for associated transactions to be conducted in the future years, and reach agreements with enterprises on advance pricing arrangements through negotiation. 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,对企业与其关联方签署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 Administration of cost amortization agreement shall mean that taxation authorities, in accordance with the provisions prescribed in Paragraph 2 of Article 41 of the Income Tax Law, examine, evaluate, and investigate whether cost amortization agreements executed by and between enterprises and their associated parties are in line with the arms length principle, and make the relevant adjustments. 第六条 受控外国企业管理是指税务机关按照所得税法第四十五条的规定,对受控外国企业不作利润分配或减少分配进行审核评估和调查,并对归属于中国居民企业所得进行调整等工作的总称。 Article 6 Administration of controlled foreign enterprises shall mean that taxation authorities, according to Article 45 of the Income Tax Law, examine, evaluate, and investigate the controlled foreign enterprises non-distribution or decreased distribution of profits, and make adjustments concerning incomes that belong to Chinese resident enterprises. 第七条 资本弱化管理是指税务机关按照所得税法第四十六条的规定,对企业接受关联方债权性投资与企业接受的权益性投资的比例是否符合规定比例或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 shall mean that taxation authorities, according to Article 46 of the Income Tax Law, examine, evaluate, and investigate whether the proportion between associated parties debt investments received by enterprises and equity investments received by enterprises complies with the prescribed proportion or the arms length principle, and make relevant adjustments. 第八条 一般反避税管理是指税务机关按照所得税法第四十七条的规定，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-ta