国家税务总局关于修订《关联企业间业务往来税务管理规程》的通知 Administration of Tax on Business Transactions Between Affiliated Ent

unts of the prices actually paid or received for the product （merchandise） sale and purchase business between the enterprise and its affiliated enterprises；

　　2. the amounts of financing between the enterprise and its affiliated enterprises， and the interest accrued thereon （including all relevant fees）；

　　3. the amounts of service fees actually paid or received for the provision of services between the enterprise and its affiliated enterprises；

　　4. the amounts of the fees actually paid or received for the assignment of tangible property and the provision of the right to use tangible property， etc. between the enterprise and its affiliated enterprises； and

　　5. the fees and amounts actually paid or received for the assignment of intangible property and the provision of the right to use intangible property， etc. between the enterprise and its affiliated enterprises.

　　Tax auditing personnel shall annually examine the aforementioned five categories of transactions and enter the results in the respective forms mentioned below， which shall be signed by the enterprise as confirmation：

　　a. Form for Determination of the Volume of Affiliated Transactions Between Affiliated Enterprises；

　　b. Statistical Form for Details of the Buyers of Products （Merchandise） Sold；

　　c. Statistical Form for Details of the Materials （Merchandise） Purchasing Sources；

　　d. Statistical Form for Details of Financing；

　　e. Statistical Form for Details of the Provision of Services；

　　f. Statistical Form for the Assignment of Tangible Property and the Provision of the Right To Use Tangible Property； and

　　g. Statistical Form for the Assignment of Intangible Property and the Provision of the Right To Use Intangible Property.

　　PART FOUR　SELECTION OF INVESTIGATION AND AUDITING TARGETS

　　Article 11　Within two months of receiving a Return filed by an enterprise， the competent tax authority shall comprehensively and systematically carry out an overall analysis and comparison of the annual sales or business revenue， costs， expenses， pro

fitability rate， etc. of the enterprise in the current year or the previous years， in the light of the determined volume of business transactions between affiliated enterprises and the results of examination and verification of the annual financial statements and accounting statements filed by the enterprise for the current year or the previous years. In addition， they shall carry out a preliminary analysis of the prices received or paid in the business transactions between the enterprise and its affiliated enterprises and assess whether or not the enterprise's production and business activities comply with standard business conventions. Thereupon， they shall complete a Form for Basic Details of an Enterprise and a Form for Analysis of the Production and Business Situation Over the Years， which shall be confirmed by the enterprise. On the basis of the foregoing， the competent tax authority shall screen the enterprises to be prime targets for investigation and auditing.

　　Article 12　The general principles for the selection of prime targets for investigation and auditing are set forth below：

　　1. enterprises whose rights to decide on the administration of production and business operations are controlled by affiliated enterprises；

　　2. enterprises that have business transactions of relatively large amount with affiliated enterprises；

　　3. enterprises that have been suffering losses for a long time （for more than two consecutive years）；

　　4. enterprises that have been earning very small amounts of profits or suffering very small amounts of losses but continuously expand their scale of business；

　　5. enterprises with inconsistent profits （i.e. enterprises that earn a profit or suffer a loss every other year and go against the convention of obtaining business returns）；

　　6. enterprises that conduct business transactions with affiliated enterprises established in tax havens；

　　7. enterprises whose profit margin is below the industry average （compared to the profit margin in the industry in their own area）；

　　8. enterprises that belong to a group of companies and whose profit rate is low compared to the other enterprises in the group （i.e. enterprises whose profit rate is lower than that of their affiliated enterprises）；

　　9. enterprises that devise a variety of headings to pay various unreasonable fees to their affiliated enterprises； and

　　10. enterprises that avoid tax by using statutory tax exemption or reduction periods or by causing their profits to suddenly reduce upon expiration of their tax exemption or reduction period， and enterprises that are suspected of otherwise avoiding taxes.

　　Article 13　The annual percentage of enterprises actually investigated and audited shall generally be not less than 30% of the enterprises selected as prime targets for investigation.

　　Article 14　After an enterprise has been determined to be a prime target for investigation and auditing， a Form for Approval of Tax Auditing and Investigation of an Enterprise's Transfer Pricing shall be completed in the light of the dubious issues of the enterprise. After the form has been examined and approved by the competent leaders， the matter shall be handed to the investigation and auditing personnel， who shall organize the inspection.

　　PART FIVE　IMPLEMENTATION OF INVESTIGATION AND AUDITING

　　Article 15　Competent tax authorities at all levels shall have the right to investigate issues of transfer pricing between an enterprise and its affiliated enterprises. An enterprise under investigation must truthfully report details of its business transactions and provide relevant documentation.　It may not refuse to do so or conceal information.

　　Article 16　Desk audits and preparation.

　　Before investigating and auditing a selected investigation target， the auditing personnel shall carry out an overall analysis of the functions of

the enterprise and its affiliated enterprises and shall fully familiarize themselves with details of the enterprise to be investigated such as the contents and forms of its production and operation activities， its method of determining revenue， financial accounting and pricing， its tax payments， etc.

　　1. depending on the audit， the following tax-related documentation of the enterprise may be transferred for examination：

　　a. relevant approval documents from the government and its subordinate administrative departments；

　　b. business and tax registration certificates；

　　c. investment and operation contracts， articles of association and feasibility study reports；

　　d. annual final financial statements and accounts， and audit reports prepared by a certified public accountant；

　　e. documentation such as relevant account books and vouchers and the contracts and agreements， etc. concerning its business transactions； and

　　f. other relevant documentation.

　　2. Key items to be analyzed：

　　a. amount of profit （loss） and rate of return （loss） on investment or sales；

　　b. integrity of sales revenue；

　　c. reasonableness of expenditure for costs and expenses；

　　d. level of the interest rate on funds lent and borrowed； and

　　e. reasonableness of the prices for assignment or use of tangible and intangible property.

　　During desk auditing， the following shall be completed according to the items audited： Form for Domestic Sales and Exports of Products （Merchandise）， Form for Analysis of Product Costs， Form for Analysis of Production Costs， Sales Revenue and Sales Costs of Main Products and Expense Analysis Form.

　　Article 17　Field audits.

　　In field audits， personnel are sent directly to carry out inspection and obtain evidence inside the premises of an enterprise by observing on the spot the administrative departments， workshops and warehouses of the enterprise， inspecting relevant information such as account books， vouchers and sales and purchase contracts and listening to briefings， explanations of issues and clarifications given by relevant personnel of the enterprise， in respect of issues that were difficult to ascertain during the investigation personnel's desk auditing of the information filed by the enterprise and information such as its price and fee standards.

　　1. The plan for a field audit shall be drawn up by the competent tax authority's dedicated person in charge thereof and be implemented after it has been approved by the leaders one level higher. The work plan shall include the timing of the audit， the participating personnel， the items and contents to be investigated and the specific auditing method intended to be used.

　　2. At least two personnel must participate in the field audit and they must present their Tax Inspection Card （also to be used by foreign-related taxation personnel）。

　　3. The enterprise shall be notified by letter of the time， place and content of the audit three to seven days in advance.

　　4. With respect to the account books， vouchers and relevant documentation that need to be transferred from the enterprise for examination purposes， relevant handover procedures shall be carried out in accordance with the relevant provisions of the Tax Levy and Collection Administration Law. Such account books， vouchers and relevant documentation shall be taken care of properly and be returned to the enterprise in their entirety according to the statutory time limit.

　　5. A record must be made of problems and circumstances discovered in the course of c

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