國(guó)家稅務(wù)總局關(guān)于完善預(yù)約定價(jià)安排管理有關(guān)事項(xiàng)的公告（下）

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

（接上期）

七、企業(yè)提交談簽意向后，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)分析預(yù)約定價(jià)安排申請(qǐng)草案內(nèi)容，評(píng)估其是否符合獨(dú)立交易原則。根據(jù)分析評(píng)估的具體情況可以要求企業(yè)補(bǔ)充提供有關(guān)資料。

稅務(wù)機(jī)關(guān)可以從以下方面進(jìn)行分析評(píng)估：

（一）功能和風(fēng)險(xiǎn)狀況。分析評(píng)估企業(yè)與其關(guān)聯(lián)方之間在供貨、生產(chǎn)、運(yùn)輸、銷售等各環(huán)節(jié)以及在研究、開發(fā)無(wú)形資產(chǎn)等方面各自作出的貢獻(xiàn)、執(zhí)行的功能以及在存貨、信貸、外匯、市場(chǎng)等方面承擔(dān)的風(fēng)險(xiǎn)。

（二）可比交易信息。分析評(píng)估企業(yè)提供的可比交易信息，對(duì)存在的實(shí)質(zhì)性差異進(jìn)行調(diào)整。

（三）關(guān)聯(lián)交易數(shù)據(jù)。分析評(píng)估預(yù)約定價(jià)安排涉及的關(guān)聯(lián)交易的收入、成本、費(fèi)用和利潤(rùn)是否單獨(dú)核算或者按照合理比例劃分。

（四）定價(jià)原則和計(jì)算方法。分析評(píng)估企業(yè)在預(yù)約定價(jià)安排中采用的定價(jià)原則和計(jì)算方法。如申請(qǐng)追溯適用以前年度的，應(yīng)當(dāng)作出說(shuō)明。

（五）價(jià)值鏈分析和貢獻(xiàn)分析。評(píng)估企業(yè)對(duì)價(jià)值鏈或者供應(yīng)鏈的分析是否完整、清晰，是否充分考慮成本節(jié)約、市場(chǎng)溢價(jià)等地域特殊優(yōu)勢(shì)，是否充分考慮本地企業(yè)對(duì)價(jià)值創(chuàng)造的貢獻(xiàn)等。

（六）交易價(jià)格或者利潤(rùn)水平。根據(jù)上述分析評(píng)估結(jié)果，確定符合獨(dú)立交易原則的價(jià)格或者利潤(rùn)水平。

（七）假設(shè)條件。分析評(píng)估影響行業(yè)利潤(rùn)水平和企業(yè)生產(chǎn)經(jīng)營(yíng)的因素及程度，合理確定預(yù)約定價(jià)安排適用的假設(shè)條件。

八、分析評(píng)估階段，稅務(wù)機(jī)關(guān)可以與企業(yè)就預(yù)約定價(jià)安排申請(qǐng)草案進(jìn)行討論。稅務(wù)機(jī)關(guān)可以進(jìn)行功能和風(fēng)險(xiǎn)實(shí)地訪談。稅務(wù)機(jī)關(guān)認(rèn)為預(yù)約定價(jià)安排申請(qǐng)草案不符合獨(dú)立交易原則的，企業(yè)應(yīng)當(dāng)與稅務(wù)機(jī)關(guān)協(xié)商，并進(jìn)行調(diào)整；稅務(wù)機(jī)關(guān)認(rèn)為預(yù)約定價(jià)安排申請(qǐng)草案符合獨(dú)立交易原則的，主管稅務(wù)機(jī)關(guān)向企業(yè)送達(dá)同意其提交正式申請(qǐng)的《稅務(wù)事項(xiàng)通知書》，企業(yè)收到通知后，可以向稅務(wù)機(jī)關(guān)提交《預(yù)約定價(jià)安排正式申請(qǐng)書》（附件3），并附送預(yù)約定價(jià)安排正式申請(qǐng)報(bào)告。

（continued）

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）企業(yè)申請(qǐng)單邊預(yù)約定價(jià)安排的，應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)提交上述資料。企業(yè)申請(qǐng)雙邊或者多邊預(yù)約定價(jià)安排的，應(yīng)當(dāng)同時(shí)向國(guó)家稅務(wù)總局和主管稅務(wù)機(jī)關(guān)提交上述資料，并按照有關(guān)規(guī)定提交啟動(dòng)特別納稅調(diào)整相互協(xié)商程序的申請(qǐng)。

（二）有下列情形之一的，稅務(wù)機(jī)關(guān)可以拒絕企業(yè)提交正式申請(qǐng)：

1.預(yù)約定價(jià)安排申請(qǐng)草案擬采用的定價(jià)原則和計(jì)算方法不合理，且企業(yè)拒絕協(xié)商調(diào)整；

2.企業(yè)拒不提供有關(guān)資料或者提供的資料不符合稅務(wù)機(jī)關(guān)要求，且不按時(shí)補(bǔ)正或者更正；

3.企業(yè)拒不配合稅務(wù)機(jī)關(guān)進(jìn)行功能和風(fēng)險(xiǎn)實(shí)地訪談；

4.其他不適合談簽預(yù)約定價(jià)安排的情況。

九、稅務(wù)機(jī)關(guān)應(yīng)當(dāng)在分析評(píng)估的基礎(chǔ)上形成協(xié)商方案，并據(jù)此開展協(xié)商工作。

（一）主管稅務(wù)機(jī)關(guān)與企業(yè)開展單邊預(yù)約定價(jià)安排協(xié)商，協(xié)商達(dá)成一致的，擬定單邊預(yù)約定價(jià)安排文本（參照文本見(jiàn)附件4）。

國(guó)家稅務(wù)總局與稅收協(xié)定締約對(duì)方稅務(wù)主管當(dāng)局開展雙邊或者多邊預(yù)約定價(jià)安排協(xié)商，協(xié)商達(dá)成一致的，擬定雙邊或者多邊預(yù)約定價(jià)安排文本。

（二）預(yù)約定價(jià)安排文本可以包括以下內(nèi)容：

1.企業(yè)及其關(guān)聯(lián)方名稱、地址等基本信息；

2.預(yù)約定價(jià)安排涉及的關(guān)聯(lián)交易及適用年度；

3.預(yù)約定價(jià)安排選用的定價(jià)原則和計(jì)算方法，以及可比價(jià)格或者可比利潤(rùn)水平等；

4.與轉(zhuǎn)讓定價(jià)方法運(yùn)用和計(jì)算基礎(chǔ)相關(guān)的術(shù)語(yǔ)定義；

5.假設(shè)條件及假設(shè)條件變動(dòng)通知義務(wù)；

6.企業(yè)年度報(bào)告義務(wù)；

7.預(yù)約定價(jià)安排的效力；

8.預(yù)約定價(jià)安排的續(xù)簽；

9.預(yù)約定價(jià)安排的生效、修訂和終止；

10.爭(zhēng)議的解決；

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.文件資料等信息的保密義務(wù)；

12.單邊預(yù)約定價(jià)安排的信息交換；

13.附則。

（三）主管稅務(wù)機(jī)關(guān)與企業(yè)就單邊預(yù)約定價(jià)安排文本達(dá)成一致后，雙方的法定代表人或者法定代表人授權(quán)的代表簽署單邊預(yù)約定價(jià)安排。

國(guó)家稅務(wù)總局與稅收協(xié)定締約對(duì)方稅務(wù)主管當(dāng)局就雙邊或者多邊預(yù)約定價(jià)安排文本達(dá)成一致后，雙方或者多方稅務(wù)主管當(dāng)局授權(quán)的代表簽署雙邊或者多邊預(yù)約定價(jià)安排。國(guó)家稅務(wù)總局應(yīng)當(dāng)將預(yù)約定價(jià)安排轉(zhuǎn)發(fā)主管稅務(wù)機(jī)關(guān)。主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)向企業(yè)送達(dá)《稅務(wù)事項(xiàng)通知書》，附送預(yù)約定價(jià)安排，并做好執(zhí)行工作。

（四）預(yù)約定價(jià)安排涉及適用年度或者追溯年度補(bǔ)（退）稅款的，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照納稅年度計(jì)算應(yīng)補(bǔ)征或者退還的稅款，并向企業(yè)送達(dá)《預(yù)約定價(jià)安排補(bǔ)（退）稅款通知書》（附件5）。

十、稅務(wù)機(jī)關(guān)應(yīng)當(dāng)監(jiān)控預(yù)約定價(jià)安排的執(zhí)行情況。

（一）預(yù)約定價(jià)安排執(zhí)行期間，企業(yè)應(yīng)當(dāng)完整保存與預(yù)約定價(jià)安排有關(guān)的文件和資料，包括賬簿和有關(guān)記錄等，不得丟失、銷毀和轉(zhuǎn)移。

企業(yè)應(yīng)當(dāng)在納稅年度終了后6個(gè)月內(nèi)，向主管稅務(wù)機(jī)關(guān)報(bào)送執(zhí)行預(yù)約定價(jià)安排情況的紙質(zhì)版和電子版年度報(bào)告，主管稅務(wù)機(jī)關(guān)將電子版年度報(bào)告報(bào)送國(guó)家稅務(wù)總局；涉及雙邊或者多邊預(yù)約定價(jià)安排的，企業(yè)應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)報(bào)送執(zhí)行預(yù)約定價(jià)安排情況的紙質(zhì)版和電子版年度報(bào)告，同時(shí)將電子版年度報(bào)告報(bào)送國(guó)家稅務(wù)總局。

年度報(bào)告應(yīng)當(dāng)說(shuō)明報(bào)告期內(nèi)企業(yè)經(jīng)營(yíng)情況以及執(zhí)行預(yù)約定價(jià)安排的情況。需要修訂、終止預(yù)約定價(jià)安排，或者有未決問(wèn)題或者預(yù)計(jì)將要發(fā)生問(wèn)題的，應(yīng)當(dāng)作出說(shuō)明。

（二）預(yù)約定價(jià)安排執(zhí)行期間，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)每年監(jiān)控企業(yè)執(zhí)行預(yù)約定價(jià)安排的情況。監(jiān)控內(nèi)容主要包括：企業(yè)是否遵守預(yù)約定價(jià)安排條款及要求；年度報(bào)告是否反映企業(yè)的實(shí)際經(jīng)營(yíng)情況；預(yù)約定價(jià)安排所描述的假設(shè)條件是否仍然有效等。

（三）預(yù)約定價(jià)安排執(zhí)行期間，企業(yè)發(fā)生影響預(yù)約定價(jià)安排的實(shí)質(zhì)性變化，應(yīng)當(dāng)在發(fā)生變化之日起30日內(nèi)書面報(bào)告主管稅務(wù)機(jī)關(guān)，詳細(xì)說(shuō)明該變化對(duì)執(zhí)行預(yù)約定價(jià)安排的影響，并附送相關(guān)資料。由于非主觀原因而無(wú)法按期報(bào)告的，可以延期報(bào)告，但延長(zhǎng)期限不得超過(guò)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.

稅務(wù)機(jī)關(guān)應(yīng)當(dāng)在收到企業(yè)書面報(bào)告后，分析企業(yè)實(shí)質(zhì)性變化情況，根據(jù)實(shí)質(zhì)性變化對(duì)預(yù)約定價(jià)安排的影響程度，修訂或者終止預(yù)約定價(jià)安排。簽署的預(yù)約定價(jià)安排終止執(zhí)行的，稅務(wù)機(jī)關(guān)可以和企業(yè)按照本公告規(guī)定的程序和要求，重新談簽預(yù)約定價(jià)安排。

（四）國(guó)家稅務(wù)局和地方稅務(wù)局與企業(yè)共同簽署的預(yù)約定價(jià)安排，在執(zhí)行期間，企業(yè)應(yīng)當(dāng)分別向國(guó)家稅務(wù)局和地方稅務(wù)局報(bào)送年度報(bào)告和實(shí)質(zhì)性變化報(bào)告。國(guó)家稅務(wù)局和地方稅務(wù)局應(yīng)當(dāng)對(duì)企業(yè)執(zhí)行預(yù)約定價(jià)安排的情況，實(shí)施聯(lián)合監(jiān)控。

十一、預(yù)約定價(jià)安排執(zhí)行期滿后自動(dòng)失效。企業(yè)申請(qǐng)續(xù)簽的，應(yīng)當(dāng)在預(yù)約定價(jià)安排執(zhí)行期滿之日前90日內(nèi)向稅務(wù)機(jī)關(guān)提出續(xù)簽申請(qǐng)，報(bào)送《預(yù)約定價(jià)安排續(xù)簽申請(qǐng)書》（附件6），并提供執(zhí)行現(xiàn)行預(yù)約定價(jià)安排情況的報(bào)告，現(xiàn)行預(yù)約定價(jià)安排所述事實(shí)和經(jīng)營(yíng)環(huán)境是否發(fā)生實(shí)質(zhì)性變化的說(shuō)明材料以及續(xù)簽預(yù)約定價(jià)安排年度的預(yù)測(cè)情況等相關(guān)資料。

十二、預(yù)約定價(jià)安排采用四分位法確定價(jià)格或者利潤(rùn)水平，在預(yù)約定價(jià)安排執(zhí)行期間，如果企業(yè)當(dāng)年實(shí)際經(jīng)營(yíng)結(jié)果在四分位區(qū)間之外，稅務(wù)機(jī)關(guān)可以將實(shí)際經(jīng)營(yíng)結(jié)果調(diào)整到四分位區(qū)間中位值。預(yù)約定價(jià)安排執(zhí)行期滿，企業(yè)各年度經(jīng)營(yíng)結(jié)果的加權(quán)平均值低于區(qū)間中位值，且未調(diào)整至中位值的，稅務(wù)機(jī)關(guān)不再受理續(xù)簽申請(qǐng)。

雙邊或者多邊預(yù)約定價(jià)安排執(zhí)行期間存在上述問(wèn)題的，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)及時(shí)將有關(guān)情況層報(bào)國(guó)家稅務(wù)總局。

十三、預(yù)約定價(jià)安排執(zhí)行期間，主管稅務(wù)機(jī)關(guān)與企業(yè)發(fā)生分歧的，雙方應(yīng)當(dāng)進(jìn)行協(xié)商。協(xié)商不能解決的，可以報(bào)上一級(jí)稅務(wù)機(jī)關(guān)協(xié)調(diào)；涉及雙邊或者多邊預(yù)約定價(jià)安排的，必須層報(bào)國(guó)家稅務(wù)總局協(xié)調(diào)。對(duì)上一級(jí)稅務(wù)機(jī)關(guān)或者國(guó)家稅務(wù)總局的決定，下一級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)予以執(zhí)行。企業(yè)仍不能接受的，可以終止預(yù)約定價(jià)安排的執(zhí)行。

十四、在預(yù)約定價(jià)安排簽署前，稅務(wù)機(jī)關(guān)和企業(yè)均可暫停、終止預(yù)約定價(jià)安排程序。稅務(wù)機(jī)關(guān)發(fā)現(xiàn)企業(yè)或者其關(guān)聯(lián)方故意不提供與談簽預(yù)約定價(jià)安排有關(guān)的必要資料，或者提供虛假、不完整資料，或者存在其他不配合的情形，使預(yù)約定價(jià)安排難以達(dá)成一致的，可以暫停、終止預(yù)約定價(jià)安排程序。涉及雙邊或者多邊預(yù)約定價(jià)安排的，經(jīng)稅收協(xié)定締約各方稅務(wù)主管當(dāng)局協(xié)商，可以暫停、終止預(yù)約定價(jià)安排程序。稅務(wù)機(jī)關(guān)暫停、終止預(yù)約定價(jià)安排程序的，應(yīng)當(dāng)向企業(yè)送達(dá)《稅務(wù)事項(xiàng)通知書》，并說(shuō)明原因；企業(yè)暫停、終止預(yù)約定價(jià)安排程序的，應(yīng)當(dāng)向稅務(wù)機(jī)關(guān)提交書面說(shuō)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、沒(méi)有按照規(guī)定的權(quán)限和程序簽署預(yù)約定價(jià)安排，或者稅務(wù)機(jī)關(guān)發(fā)現(xiàn)企業(yè)隱瞞事實(shí)的，應(yīng)當(dāng)認(rèn)定預(yù)約定價(jià)安排自始無(wú)效，并向企業(yè)送達(dá)《稅務(wù)事項(xiàng)通知書》，說(shuō)明原因；發(fā)現(xiàn)企業(yè)拒不執(zhí)行預(yù)約定價(jià)安排或者存在違反預(yù)約定價(jià)安排的其他情況，可以視情況進(jìn)行處理，直至終止預(yù)約定價(jià)安排。

十六、有下列情形之一的，稅務(wù)機(jī)關(guān)可以優(yōu)先受理企業(yè)提交的申請(qǐng)：

（一）企業(yè)關(guān)聯(lián)申報(bào)和同期資料完備合理，披露充分；

（二）企業(yè)納稅信用級(jí)別為A級(jí)；

（三）稅務(wù)機(jī)關(guān)曾經(jīng)對(duì)企業(yè)實(shí)施特別納稅調(diào)查調(diào)整，并已經(jīng)結(jié)案；

（四）簽署的預(yù)約定價(jià)安排執(zhí)行期滿，企業(yè)申請(qǐng)續(xù)簽，且預(yù)約定價(jià)安排所述事實(shí)和經(jīng)營(yíng)環(huán)境沒(méi)有發(fā)生實(shí)質(zhì)性變化；

（五）企業(yè)提交的申請(qǐng)材料齊備，對(duì)價(jià)值鏈或者供應(yīng)鏈的分析完整、清晰，充分考慮成本節(jié)約、市場(chǎng)溢價(jià)等地域特殊因素，擬采用的定價(jià)原則和計(jì)算方法合理；

（六）企業(yè)積極配合稅務(wù)機(jī)關(guān)開展預(yù)約定價(jià)安排談簽工作；

（七）申請(qǐng)雙邊或者多邊預(yù)約定價(jià)安排的，所涉及的稅收協(xié)定締約對(duì)方稅務(wù)主管當(dāng)局有較強(qiáng)的談簽意愿，對(duì)預(yù)約定價(jià)安排的重視程度較高；

（八）其他有利于預(yù)約定價(jià)安排談簽的因素。

十七、預(yù)約定價(jià)安排同時(shí)涉及兩個(gè)或者兩個(gè)以上省、自治區(qū)、直轄市和計(jì)劃單列市稅務(wù)機(jī)關(guān)的，或者同時(shí)涉及國(guó)家稅務(wù)局和地方稅務(wù)局的，由國(guó)家稅務(wù)總局統(tǒng)一組織協(xié)調(diào)。

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.

企業(yè)申請(qǐng)上述單邊預(yù)約定價(jià)安排的，應(yīng)當(dāng)同時(shí)向國(guó)家稅務(wù)總局及其指定的稅務(wù)機(jī)關(guān)提出談簽預(yù)約定價(jià)安排的相關(guān)申請(qǐng)。國(guó)家稅務(wù)總局可以與企業(yè)統(tǒng)一簽署單邊預(yù)約定價(jià)安排，或者指定稅務(wù)機(jī)關(guān)與企業(yè)統(tǒng)一簽署單邊預(yù)約定價(jià)安排，也可以由各主管稅務(wù)機(jī)關(guān)與企業(yè)分別簽署單邊預(yù)約定價(jià)安排。

十八、單邊預(yù)約定價(jià)安排涉及一個(gè)省、自治區(qū)、直轄市和計(jì)劃單列市內(nèi)兩個(gè)或者兩個(gè)以上主管稅務(wù)機(jī)關(guān)，且僅涉及國(guó)家稅務(wù)局或者地方稅務(wù)局的，由省、自治區(qū)、直轄市和計(jì)劃單列市相應(yīng)稅務(wù)機(jī)關(guān)統(tǒng)一組織協(xié)調(diào)。

十九、稅務(wù)機(jī)關(guān)與企業(yè)在預(yù)約定價(jià)安排談簽過(guò)程中取得的所有信息資料，雙方均負(fù)有保密義務(wù)。除依法應(yīng)當(dāng)向有關(guān)部門提供信息的情況外，未經(jīng)納稅人同意，稅務(wù)機(jī)關(guān)不得以任何方式泄露預(yù)約定價(jià)安排相關(guān)信息。

稅務(wù)機(jī)關(guān)與企業(yè)不能達(dá)成預(yù)約定價(jià)安排的，稅務(wù)機(jī)關(guān)在協(xié)商過(guò)程中所取得的有關(guān)企業(yè)的提議、推理、觀念和判斷等非事實(shí)性信息，不得用于對(duì)該預(yù)約定價(jià)安排涉及關(guān)聯(lián)交易的特別納稅調(diào)查調(diào)整。

二十、除涉及國(guó)家安全的信息以外，國(guó)家稅務(wù)總局可以按照對(duì)外締結(jié)的國(guó)際公約、協(xié)定、協(xié)議等有關(guān)規(guī)定，與其他國(guó)家（地區(qū)）稅務(wù)主管當(dāng)局就2016年4月1日以后簽署的單邊預(yù)約定價(jià)安排文本實(shí)施信息交換。企業(yè)應(yīng)當(dāng)在簽署單邊預(yù)約定價(jià)安排時(shí)提供其最終控股公司、上一級(jí)直接控股公司及單邊預(yù)約定價(jià)安排涉及的境外關(guān)聯(lián)方所在國(guó)家（地區(qū)）的名單。

二十一、本公告所稱主管稅務(wù)機(jī)關(guān)是指負(fù)責(zé)特別納稅調(diào)整事項(xiàng)的稅務(wù)機(jī)關(guān)。

二十二、本公告自2016年12月1日起施行。《特別納稅調(diào)整實(shí)施辦法（試行）》（國(guó)稅發(fā)〔2009〕2號(hào)文件印發(fā)）第六章同時(shí)廢止。本公告施行前稅務(wù)機(jī)關(guān)未接受正式申請(qǐng)的預(yù)約定價(jià)安排，適用本公告的規(guī)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.

責(zé)任編輯：高仲芳