UnofficialTranslation7April2017.PDF

Unofficial Translation 7 April 2017 国家税务总局关于发布 《特别纳税调查调整及相互协商程序管理办法》的公告 Bulletin of the State Administration of Taxation about Promulgation of the Administrative Regulation for Special Tax Audit Adj ustment and Mutual Agreement Procedure 国家税务总局公告2017年第6号 Bulletin of the State Administration of Taxation [2017] No. 6 为深入贯彻落实 《深化国税、地税征管体制改革方案》，进一步完善特别纳税调查调整及相互协 商程序管理工作，积极应用税基侵蚀和利润转移（BEPS）行动计划成果，有效执行我国对外签署的避 免双重征税协定、协议或者安排，根据《中华人民共和国企业所得税法》及其实 条例、 《中华人民 共和国税收征收管理法》及其实 细则的有关规定，国家税务总局制定了 《特别纳税调查调整及相互 协商程序管理办法》，现予以发布，自2017年5月1日起 行。 In order to further implement the Plan for Further Reforming the State and Local Tax Collection and Administration Systems, improve the administration of special tax audit adjustments and mutual agreement procedure, proactively utilize the action plans resulting from the Base Erosion and Profit Shifting (BEPS) project and better comply with the tax treaties (or arrangements), in accordance with the Peoples Republic of China (PRC) Enterprise Income Tax Law (hereafter referred to as EIT Law) and its implementation rules, PRC Tax Collection and Administration Law (hereinafter referred to as Tax Collection Law) and its implementation rules, the State Administration of Taxation (SAT) formulated the Administrative Regulation for Special Tax Audit Adj ustment and Mutual Agreement Procedure, which is hereby promulgated and shall be implemented from 1 May 2017. 特此公告。 This Bulletin is hereby given. 附件：1.特别纳税调整自行缴纳税款表 Attachments : 1. Self-paid Tax Form of Special Tax Adjustment 2.关联关系认定表 2. Related Party Relationship Confirmation Form 3.关联交易认定表 3. Related Party Transaction Confirmation Form 4.特别纳税调查结论通知书 4. Notice of Special Tax Audit Conclusion Page 1 of 36