特别纳税调实施办法.doc

特别纳税调整实施办法（试行） Implementing Measures for Special Tax Adjustment (Trial) 颁布机关: 国家税务总局 Promulgating Institution: State Administration of Taxation ? ? 文??????号: 国税发[2009]2号 Document Number: Guo Shui Fa [2009] No. 2 ? ? 颁布时间: Promulgating Date: 01/08/2009 01/08/2009 实施时间: Effective Date: 01/01/2008 01/01/2008 效力状态: Validity Status: 有效 Valid 第一章??总则 ?? Chapter 1: General Provisions ??????? 第一条 ??为了规范特别纳税调整管理,根据《中华人民共和国企业所得税法》(以下简称所得税法)、《中华人民共和国企业所得税法实施条例》(以下简称所得税法实施条例)、《中华人民共和国税收征收管理法》(以下简称征管法)、《中华人民共和国税收征收管理法实施细则》(以下简称征管法实施细则)以及我国政府与有关国家(地区)政府签署的避免双重征税协定(安排)(以下简称税收协定)的有关规定,制定本办法。 ?? ??? Article 1 ??? These Measures are formulated in accordance with the Enterprise Income Tax law of the Peoples Republic of China (hereinafter referred to the Income Tax Law), the Regulations on the Implementation of the Enterprise Income Tax Law of the Peoples Republic of China (hereinafter referred to as the Implementing Regulations on the Income Tax Law), the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection), the Rules for the Implementation of the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter referred to as the Implementing Rules for the Law on the Administration of Tax Collection), and relevant provisions of double taxation avoidance agreements (arrangements) signed by and between the Chinese government and governments of relevant countries (regions) (hereinafter referred to as taxation agreements), in order to regulate the administration of special tax adjustments. ??????? 第二条 ??本办法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一般反避税等特别纳税调整事项的管理。 ?? ??? Article 2 ??? These Measures shall apply to taxation authorities administration of such special tax adjustments as enterprises transfer pricing, advance pricing agreements (hereinafter referred to as APA), cost amortization agreements, controlled foreign enterprises, thin capitali