國家稅務(wù)總局發(fā)布《一般反避稅管理辦法（試行）》（上）

State Administration of Taxation Released Administrative Measures on the General Anti-Avoidance Rule (Trial) (PartⅠ)

2014年12月2日，國家稅務(wù)總局發(fā)布《一般反避稅管理辦法（試行）》（國家稅務(wù)總局令第32號，以下簡稱“辦法”），進(jìn)一步規(guī)范和明確了稅務(wù)機(jī)關(guān)采取一般反避稅措施的適用范圍、判斷標(biāo)準(zhǔn)、調(diào)整方法、工作程序、爭議處理、“稅收利益”的含義和“避稅安排”的主要特征等相關(guān)問題。《辦法》的主要內(nèi)容如下：

On December 2nd, 2014, the State Administration of Taxation released Administrative Measures on the General Anti-Avoidance Rule (Trial) (Order No. 32 of the State Administration of Taxation, hereinafter referred to as 'the Measures') to further regulate and clarify issues related to the implementation of the General Anti-Avoidance Rule by Chinese tax authorities, such as applicable scope, judgment criterion, adjustment method, working procedure, dispute resolution, definition of 'tax benefit', major features of a 'tax avoidance arrangement', etc. The main contents of the Measures are as follows:

第一章 總 則

Chapter 1 General Rules

第一條 為規(guī)范一般反避稅管理，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下簡稱企業(yè)所得稅法）及其實(shí)施條例、《中華人民共和國稅收征收管理法》（以下簡稱稅收征管法）及其實(shí)施細(xì)則，制定本辦法。

Article 1 In order to regulate the administration of general antiavoidance, the Measures is formulated in accordance with the Enterprise Income Tax Law of People's Republic of China (hereinafter referred to as the Enterprise Income Tax Law) and its Implementation Rules, the Tax Collection and Administration Law of People's Republic of China (hereinafter referred to as the Tax Collection and Administration Law) and its Implementation Rules.

第二條 本辦法適用于稅務(wù)機(jī)關(guān)按照企業(yè)所得稅法第四十七條、企業(yè)所得稅法實(shí)施條例第一百二十條的規(guī)定，對企業(yè)實(shí)施的不具有合理商業(yè)目的而獲取稅收利益的避稅安排，實(shí)施的特別納稅調(diào)整。

下列情況不適用本辦法：

（一）與跨境交易或者支付無關(guān)的安排；

（二）涉嫌逃避繳納稅款、逃避追繳欠稅、騙稅、抗稅以及虛開發(fā)票等稅收違法行為。

Article 2 The Measures shall apply to the special tax adjustments made by tax authorities in accordance with Article 47 of the Enterprise Income Tax Law and Article 120 of its Implementation Rules on any tax avoidance arrangements which are entered into to obtain tax benefits without a reasonable commercial purpose.

The Measures is not applicable to the following conditions:

A. Arrangements which are not related to cross-border transaction or cross-border payment;

B. Taxation offence such as tax dodging, avoiding paying taxes due for recovery claim from tax authorities, tax fraud, refusing to pay taxes and falsifying invoices.

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第三條 稅收利益是指減少、免除或者推遲繳納企業(yè)所得稅應(yīng)納稅額。

Article 3 A tax benefit refers to a tax reduction, exemption or deferral of the tax amount payable of enterprise income tax.

第四條 避稅安排具有以下特征：

（一）以獲取稅收利益為唯一目的或者主要目的；

（二）以形式符合稅法規(guī)定、但與其經(jīng)濟(jì)實(shí)質(zhì)不符的方式獲取稅收利益。

Article 4 A tax avoidance arrangement has the following features:

A. The sole or main purpose is to obtain tax benefits;

B. Tax benefit is obtained by using a scheme which formally conforms to the tax laws and regulations but in reality not to the economic substance.

第五條 稅務(wù)機(jī)關(guān)應(yīng)當(dāng)以具有合理商業(yè)目的和經(jīng)濟(jì)實(shí)質(zhì)的類似安排為基準(zhǔn)，按照實(shí)質(zhì)重于形式的原則實(shí)施特別納稅調(diào)整。調(diào)整方法包括：

（一）對安排的全部或者部分交易重新定性；

（二）在稅收上否定交易方的存在，或者將該交易方與其他交易方視為同一實(shí)體；

（三）對相關(guān)所得、扣除、稅收優(yōu)惠、境外稅收抵免等重新定性或者在交易各方間重新分配；

（四）其他合理方法。

Article 5 Tax authorities shall make special tax adjustments by adhering to the substance over form principle and by reference to similar arrangements with reasonable commercial purpose and economic substance. The methods of special tax adjustments include:

A. Redefine part or whole of the arrangement;

B. Repudiate the existence of a transaction party for tax purpose, or treating the transaction party and other parties as one entity;

C. Redefine relevant income, deduction, tax incentive or foreign tax credit or reallocate them among transaction parties;

D. Any other reasonable method.

第六條 企業(yè)的安排屬于轉(zhuǎn)讓定價(jià)、成本分?jǐn)?、受控外國企業(yè)、資本弱化等其他特別納稅調(diào)整范圍的，應(yīng)當(dāng)首先適用其他特別納稅調(diào)整相關(guān)規(guī)定。

企業(yè)的安排屬于受益所有人、利益限制等稅收協(xié)定執(zhí)行范圍的，應(yīng)當(dāng)首先適用稅收協(xié)定執(zhí)行的相關(guān)規(guī)定。

（未完待續(xù)）

Article 6 Special tax adjustments rules on transfer pricing, cost sharing arrangement, controlled foreign company, thin capitalization, etc., should be applied first.

For the tax arrangements governed by the tax treaty provisions on beneficial owner, benefit limitation, etc., the tax treaty provisions should be applied first.

(To be continued)

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責(zé)任編輯：惠 知