中国即将落实BEPS行动计划成果新转让定价实施办法-DLAPiper.PDF

中国即将落实BEPS行动计划成果新转让定价实施办法征求意见 BEPS DELIVERABLES LANDING AT CHINA SAT RELEASES DRAFT NEW TRANSFER PRICING ADMINISTRATION MEASURES FOR PUBLIC COMMENTS SEPTEMBER 2015 中国国家税务总局在9月17 日发布了新的《特别纳税调整实施办法》征求意见稿（以下简称“意见稿” ），正 式向社会公众征集修订意见。作为对税基侵蚀与利润转移（以下简称“BEPS” ）各项行动计划成果的落实， 该份意见稿是近期中国将BEPS行动计划成果转化为国内转让定价法规最为突出的成果，一旦正式落地，将 对中外跨国企业的转让定价实践带来重大影响和变化。 On September 17, 2015, Chinas State Administration of Taxation (SAT) released the draft of Implementation Measures of Special Tax Adjustment (the Draft) for public comments. As a response to the deliverables of the Base Erosion and Profit Shifting Action Plans (the BEPS Deliverables), the Draft absorbs many recommendations in the BEPS Deliverables and represents the most prominent development in Chinas transfer pricing (TP) regime. Once the Draft is officially issued, it is expected to significantly impact and shape multi-national companies (MNC) transfer pricing practice in China. 该份意见稿共16个章节。在目前2号文的基础上，意见稿新增了新的第六章-无形资产、第七章- 关联劳务、和第十三章利润水平监控三个章节。同时就2号文下原有的各个章节进行了更为详实的规定。其 中，以下内容值得重点关注： The Draft contains 16 chapters in total. Compared to the existing Guoshuifa [2009] No.2 (Circular 2), the Draft adds three new chapters, i.e. Chapter 6 - Intangible, Chapter 7 - Intra-group Services, and Chapter 13 - Profit Level Monitoring. Meanwhile, the original chapters under Circular 2 are expanded with more systematic and informative elaborations. Highlighted below are the salient points. 关联关系判断指引和扩大的关联交易范围。意见稿细化了关联关系的界定，并对不同关联关系的判断和确认 提供了具体的指引。同时，金融资产转让、非常规无形资产（如商誉和持续经营价值）转让、融通资金（如 预付款和延期收付款）被明确纳入关联交易的范围。 GUIDELINES FOR DETERMINING RELATED PARTY AND WIDER RANGE OF RELATED PARTY TRANSACTIONS (RPT) The Draft refines the definition of related party and provides a more concrete guideline for identifying related parties. Also, some additional types of transactions are specifically included in the range of RPT, for instance, transfer of financial assets, transfer of non-typical intangibles such as goodwill or going-