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

arrying out an inspection and obtaining evidence in the field.　Such record must be signed by personnel of the investigated enterprise as confirmation. If personnel of the investigated enterprise refuse to sign the record， it may be signed by more than two investigation personnel as confirmation and placed on

file.

　　6. The investigation personnel shall have an obligation to maintain the confidentiality of the relevant details of the enterprise that are being investigated and may not disclose the same to any third party.

　　Article 18　According to Article 51 of the Tax Levy and Collection Administration Law Implementing Rules， the competent tax authority shall have the right to require an enterprise to provide information such as the price and fee standards for the relevant transactions related to its business transactions with its affiliated enterprises when filing a case for audit and investigation of the business transactions between an enterprise and its affiliated enterprises. However they shall issue to the enterprise a written Notice on Provision of Specific Information Concerning Business Transactions With Affiliated Enterprises. The Notice must list in detail the type of the affiliated transaction， contents， scope， time period referred to， quantity and amount of money that are related to the specific information so provided. Such information shall mainly include the following：

　　1. details of transactions with affiliated enterprises and third parties， e.g. sales and purchases， borrowing and lending of funds， provision of services， assignment of tangible and intangible property and provision of the right to use tangible and intangible property， etc.；

　　2. principles of transfer pricing， which include the breakdown of pricing factors， e.g. quantity， place， form， trademark， method of payment， etc. involved in transactions； and

　　3. other relevant information concerning the determination of the basis for the transaction prices or collection （or payment） of fees.

　　After receiving the Notice on Provision of Specific Information Concerning Business Transactions With Affiliated Enterprises from the competent tax authority， an enterprise shall provide the information timely， completely， truthfully and accurately within the time limit stipulated in the Notice （which shall not exceed 60 days at maximum）。 If for special reason such information cannot be provided within the time limit， a written application for extension shall be submitted to the competent tax authority. Once approved， the time limit for submission may be extended， but the extension may not exceed 30 days at maximum. The competent tax authority shall issue a written reply within five days of receipt of the application for extension from the enterprise. If the time limit has lapsed or if there is no written reply， it shall be deemed that the competent tax authority has accepted the application for extension from the enterprise. If an enterprise fails to provide such information as the relevant prices or fee standards within the stipulated time limit （including the extension）， it shall be subject to punishment according to Article 62 of the Tax Levy and Collection Administration Law. If false information is provided and details are not reflected truthfully， or if an enterprise refuses to provide the relevant information， it shall be subject to punishment according to Article 96 of the Tax Levy and Collection Administration Law Implementing Rules.

　　Article 19　Investigation elsewhere in China.

　　If the substance of an investigation and audit conducted by a competent tax authority regarding transfer pricing of an enterprise involves another area within the same province or involves more than one province， autonomous region， municipality directly under the central government or municipality with independent development plans， the relevant tax bureaux shall be requested to assist with the investigation. If cross-province （autonomous region， municipality directly under the central government and municipality with independent development plans） audit and investigation and obtaining of evidence due to actual work needs， it shall be reported to the State Administration of Taxation level by level upward for approval.

　　1. If the other area is within the same province， autonomous region， municipality directly under the central government or municipality with independent development plans， the competent tax authority in charge of the place where the enterprise is located shall hold direct consultations with the relevant tax bureaux on the matter of assistance.

　　2. If more than one province， autonomous region， municipality directly under the central government or municipality with independent development plans is involved， the tax authority in charge of the place where the enterprise is located shall complete a Contact Form for Investigation of Transfer Pricing Between Affiliated Enterprises and submit the same to the competent tax authority of their own province， autonomous region， municipality directly under the central government or municipality with independent development plans. Thereupon， the said competent tax authority shall contact the competent tax authority of the relevant province or municipality. The competent tax authority of the relevant province or municipality shall reply in writing within 20 days of its receipt of the contact form.

　　3. If， during an investigation of issues concerning transfer pricing between an enterprise and its affiliated enterprises， the competent tax authority discovers evidence of transfer of income or profit through transfer pricing between the enterprise and an affiliated enterprise that is located elsewhere， they shall on their own initiative notify the tax authority of the place where the affiliated enterprise is located， whereupon the two tax authorities shall assist each other and carry out a joint investigation to verify the evidence.

　　4. If a competent tax authority needs to conduct on-site transfer pricing audit and investigation and obtaining of evidence across provinces， autonomous regions， municipalities directly under the central government and municipalities with independent development plans， the detailed situation （including the time， place， target and particulars of the investigation， etc.） shall be reported in writing to the State Administration of Taxation level by level upward for approval before implementation.

　　Article 20　The tax authorities at all levels shall use all methods and all channels to collect extensive information on the charging standards for prices and fees on domestic and foreign markets， etc. and shall gradually build a computerized price information network. The State Administration of Taxation is in charge of collecting relevant information from the ministries and commissions and from abroad. The tax authorities of the provinces， autonomous regions， municipalities directly under the central government and municipalities with independent development plans shall， if capable， separately or jointly establish information centres， which shall collect， store and keep the information filed by taxpayers over the years， the market prices of major items of merchandise， interest rates within a particular trade or industry， loan interest rates， and information on the organizational structure， management features and internal transaction methods of multinational companies. The said tax authorities shall make efforts to enable the information under their control to be shared within the tax system and properly respond to inquiries and provide information.

　　Article 21　Inquiries about price information and transfer of price information for examination purposes.

　　1. When any competent tax authority needs to make inquiries about relevant price information from a central ministry or commission or from abroad， it shall conscientiously complete a Form for Registration of a Price Information Inquiry or a Form for Investigation of Business Transactions Between Affiliated Enterprises， accompanied by information concerning the investigation. In the said form， the tax authority shall truthfully set forth in detail the specific su

bstance of the business under investigation， including the category of the business； the name， specifications and model of the merchandise； the place of sale （purchase）， the method， quantity and conditions of sale （purchase）； the charging standards， etc. In addition， it shall specify the issues and suspicions to be investigated and verified. Following examination and approval of the form by the relevant tax authority of the province， autonomous region， municipality directly under the central government or municipality with independent development plans， it shall be submitted as classified document to the State Administration of Taxation for action.

　　Within 30 days of receipt of a registration form or investigation form， the competent department of the State Administration of Taxation shall notify the inquiring unit of the charging standards （no fee shall be charged if the inquiry is made through the information exchange system） and the relevant details. Once the matter has been investigated and verified， all local authorities shall be notified in writing of the result. If the matter cannot be verified， such failure shall also be notified in a timely manner， together with an explanation of the reasons therefor.

　　2. If tax authorities of provinces， autonomous regions， municipalities directly under the central government or municipalities with independent development plans entrust each other with conducting investigations or obtaining price information， they shall complete Contact Forms for Investigation of Transfer Pricing B

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