國家稅務(wù)總局發(fā)布《一般反避稅管理辦法（試行）》（中）

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

（接上期）

(Continued)

第二章 立 案

Chapter 2 Case Filing

第七條 各級稅務(wù)機關(guān)應(yīng)當(dāng)結(jié)合工作實際，應(yīng)用各種數(shù)據(jù)資源，如企業(yè)所得稅匯算清繳、納稅評估、同期資料管理、對外支付稅務(wù)管理、股權(quán)轉(zhuǎn)讓交易管理、稅收協(xié)定執(zhí)行等，及時發(fā)現(xiàn)一般反避稅案源。

Article 7 Based on the work practice, tax authorities at different levels are required to timely detect potential tax avoidance cases through various data resources such as final settlement and payment of enterprise income taxes, tax assessment, contemporary documentation management, cross-border payment management, transfer of equities, implementation of tax treaties, etc.

第八條 主管稅務(wù)機關(guān)發(fā)現(xiàn)企業(yè)存在避稅嫌疑的，層報省、自治區(qū)、直轄市和計劃單列市（以下簡稱?。┒悇?wù)機關(guān)復(fù)核同意后，報稅務(wù)總局申請立案。

Article 8 Where an enterprise is found to be suspicious of tax avoidance, the competent tax authority shall refer the case level by level to the tax authority of provinces , autonomous regions, municipalities or cities specifically designated in the state plan (hereinafter referred to as 'provinces') for approval and then to the SAT to file the case.

第九條 省稅務(wù)機關(guān)應(yīng)當(dāng)將稅務(wù)總局形成的立案申請審核意見轉(zhuǎn)發(fā)主管稅務(wù)機關(guān)。稅務(wù)總局同意立案的，主管稅務(wù)機關(guān)實施一般反避稅調(diào)查。

Article 9 The tax authority at the provincial level shall refer the opinion of case filing of the SAT to the competent tax authority. The competent tax authority is authorized to investigate the tax avoidance case once the decision on investigation is made by the SAT.

第三章 調(diào) 查

Chapter 3 Investigation

第十條 主管稅務(wù)機關(guān)實施一般反避稅調(diào)查時，應(yīng)當(dāng)向被調(diào)查企業(yè)送達《稅務(wù)檢查通知書》。

Article 10 While the investigation of a GAAR case is being implemented on an enterprise, the competent tax authority shall issue Notice on Tax Inspection to the enterprise being investigated.

第十一條 被調(diào)查企業(yè)認(rèn)為其安排不屬于本辦法所稱避稅安排的，應(yīng)當(dāng)自收到《稅務(wù)檢查通知書》之日起60日內(nèi)提供下列資料：

（一）安排的背景資料；

（二）安排的商業(yè)目的等說明文件；

（三）安排的內(nèi)部決策和管理資料，如董事會決議、備忘錄、電子郵件等；

（四）安排涉及的詳細交易資料，如合同、補充協(xié)議、收付款憑證等；

（五）與其他交易方的溝通信息；

（六）可以證明其安排不屬于避稅安排的其他資料；

（七）稅務(wù)機關(guān)認(rèn)為有必要提供的其他資料。

企業(yè)因特殊情況不能按期提供的，可以向主管稅務(wù)機關(guān)提交書面延期申請，經(jīng)批準(zhǔn)可以延期提供，但是最長不得超過30日。主管稅務(wù)機關(guān)應(yīng)當(dāng)自收到企業(yè)延期申請之日起15日內(nèi)書面回復(fù)。逾期未回復(fù)的，視同稅務(wù)機關(guān)同意企業(yè)的延期申請。

Article 11 If the enterprise being investigated deems that its tax arrangement not be subject to the tax avoidance arrangement claimed by the Measures, it shall provide the following documents within 60 days since receiving Notice on Tax Inspection:

A. Background information of the arrangement;

B. Explanatory documents on the commercial purposes of the arrangement;

C. Information on the internal decision-making and administration such as board resolutions, memos, email exchanges, etc.;

D. Transaction details related to the arrangement, such as contract, supplementary agreement, voucher, etc.;

E. Communications between the transaction parties;

F. Other documents providing the non-tax avoidance nature of the arrangement;

G. Other documents required by the tax authority.

If the enterprise fails to provide the documents within 60 days since receiving Notice on Tax Inspection due to exceptional circumstances, another 30 days could be extended upon a written application to the competent tax authority. The competent tax authority shall respond in written form within 15 days since receiving the extension application. The application is deemed to be approved by the tax authority if not replied within the time limitation.

第十二條 企業(yè)拒絕提供資料的，主管稅務(wù)機關(guān)可以按照稅收征管法第三十五條的規(guī)定進行核定。

Article 12 In the event that the enterprise refuses to provide the documents required, the competent tax authority can verify and decide in accordance with Article 35 of the Tax Collection and Administration Law.

第十三條 主管稅務(wù)機關(guān)實施一般反避稅調(diào)查時，可以要求為企業(yè)籌劃安排的單位或者個人（以下簡稱籌劃方）提供有關(guān)資料及證明材料。

Article 13 While the investigation of a GAAR case is being implemented on an enterprise, the competent tax authority is authorized to require the entity or individual (hereinafter referred to as 'the tax advisor') involved in the tax planning to provide relevant documents and evidences.

（未完待續(xù)）

(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