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

　　5. Upon application by the enterprise and approval by the competent tax authority， pre-agreed pricing may also be used for business transactions between affiliated enterprises in the future according to Article 53 of the Tax Levy and Collection Administration Law Implementing Rules.

　　6. Where an enterprise fails to provide information such as the prices and fee standards of its business transactions with its affiliated enterprises according to the schedule， or where false information is provided； or where the real situation is

not reflected； or where an enterprise refuses to provide the relevant information， the competent tax authority shall verify and make a decision by using a reasonable method according to Article 47 of the Tax Levy and Collection Administration Law Implementing Rules， and adjust the amount of taxable revenue or income.

　　Article 29　Adjustment of interest on financing between affiliated enterprises with reference to normal interest rate levels.

　　When making adjustments， attention shall be paid to the loan business between the enterprise and its affiliated enterprise and the loan business between the enterprise and non-affiliated enterprises in terms of the comparability of aspects such as the amount， currency and term of the financing， the security provided， the creditworthiness of the financing party， the method of repayment， the method of calculating interest， etc.

　　With respect to financing business where the creditor borrows funds from another party and subsequently lends the same on to the debtor， normal interest may be taken to be the interest actually paid by the creditor plus the creditor's costs or expenses and reasonable profit.

　　Article 30　Adjustment of service fees between affiliated enterprises with reference to the normal charging standards for similar service activities.

　　When making adjustments， attention shall be paid to the provision of services between the enterprise and its affiliated enterprise and the provision of services between the enterprise and non-affiliated enterprises in terms of the comparability of aspects such as the nature of the business， the technical requirements， the level of specialization， the liability undertaken， the terms and method of payment， the direct and indirect costs， etc.

　　Article 31　Adjustment of use fees （rentals） received or paid by affiliated enterprises for provision of the right to use tangible property in the form of lease， etc.

　　1. Adjustment according to the normal fee received or paid by non-affiliated enterprises for providing the use of the same or similar tangible property on the same or similar conditions. “Same or similar conditions” mainly refer to the functions， specifications， model， structure， type and depreciation method of the property provided for use， the period for which and the place where the property is provided for use， and the investment expenditure and maintenance fees for the property incurred by the owner of the property are comparable.

　　2. With respect to the use fees （rentals） received by the provider for tangible property leased by the provider from another party and subsequently re-leased to the user， the determination of the normal use fee may be made according to the lease fee or use fee actually paid by the provider plus the provider's costs or expenses and reasonable profit.

　　3. Depending on the key components of the lease fee， the normal use fee may be the depreciation of the property plus reasonable expenses and profits， and adjustments shall be made on the basis thereof.

　　Article 32　Adjustment of the price fixed or use fee received for assignment of intangible property between affiliated enterprises with reference to the amount that would be agreeable in the absence of the affiliation.

　　When making adjustments， attention shall be paid to taking into account the comparability of the assignment of intangible property between the enterprise and an affiliated enterprise and the assignment of intangible property between the enterprise and non-affiliated enterprises in terms of investment in development， conditions of the assignment， degree of exclusive possession， extent and period of protection under relevant State laws， benefits obtained by the assignee as a result of the assignment， the assignee's investment and expenses， substitutability， etc.

　　PART EIGHT　EFFECTING OF TAX ADJUSTMENT

　　Article 33　On the basis of accurate evid

ence of the fact of transfer pricing obtained by means of a strict audit and an investigation， and after further estimation， discussion and comparative analysis， the method of tax adjustment shall be determined and a preliminary adjustment plan drawn up.

　　Article 34　Internal deliberation.

　　After the preliminary adjustment plan has been determined， the investigation and auditing personnel shall prepare written materials， which shall cover the following： the fact of transfer pricing， the legal basis for tax adjustment， the grounds for selection of the adjustment method， the result of the adjustment and relevant explanations. The said materials shall be submitted to the relevant department （office） and the deliberation committee for deliberation. During such deliberation， a common understanding shall be reached and a preliminary opinion of the competent tax authority shall be formed.

　　Article 35　Consultation with the enterprise.

　　The competent tax authority may present the deliberated opinion on adjustment to the enterprise in writing or in a meeting， and request the enterprise to comment. If the enterprise objects to the decision， it may， within the time limit set by the tax authority， provide relevant evidence sufficient to show that the price was reasonable. After the competent tax authority has received the evidence submitted， it shall verify the evidence carefully and make a decision within a maximum of 30 days. During the consultations with the enterprise， the personnel participating therein shall make ample preparations. During each consultation， both sides shall designate chief representatives. The minutes shall be taken by a member of the investigation and auditing personnel. The minutes of the consultations shall be signed by the chief representative of each side. If the enterprise subject to tax adjustment refuses to sign the minutes， they may be signed by more than two investigation personnel as confirmation and placed on file.

　　Article 36　Submission of tax treatment and adjustment of the amount of tax for approval.

　　1. The investigation and auditing personnel shall complete a Form for Submission of Tax Treatment of Transfer Pricing and Adjustment of the Amount of Tax on Transfer Pricing for Approval according to the decision reached upon deliberation， and submit such form to the leaders of the competent tax authority for examination and approval.

　　2. The following shall be covered： the basis for examination and determination of the subject matter of adjustment， the adjustment method selected， the taxable revenue or income to be adjusted and the amount of tax. The form shall be accompanied by information on the basic facts of the enterprise and the relevant basis for the adjustment.

　　3. The leaders of the competent tax authority shall carry out examination and approve or reject the form within 20 days after their receipt of the examination and approval form.

　　4. Within five days after their receipt of the approved examination and approval from， the investigation and auditing personnel shall complete a Notice of Adjustment of the Amount of Taxable Revenue or Income in Connection With Transfer Pricing and the annexes thereto， give written notice to the enterprise subject to tax adjustment and carry out the procedures for signature for receipt thereof.

　　Article 37　Time limit of auditing and investigation， and retroactive adjustment.

　　1. The auditing and investigation， and adjustment of transfer pricing of an enterprise by the competent tax authority shall in general be carried out within three years of the formal transmission of the audit notice to the enterprise. If， due to special circumstances， there is a need to extend the time limit for auditing and investigation， the extension shall be reported to the State Administration of Taxation level by level upward for approval， but it may not exceed five years at maximum.

　　2. If the auditing and investigation， and adjustment of transfer pricing of an enterprise by the competent tax authority involves taxable revenue and income in previous years， adjustment shall be made retrospectively according to Article 56 of the Tax Levy and Collection Administration Law Implementing Rules and Article 12 of the State Administration of Taxation， Several Specific Issues Concerning the Implementation of the and Its Implementing Rules Circular [Guo Shui Fa （2003） No. 47]， up to a period of three years in general， and not more than 10 years at maximum.

　　Article 38　Tax payment.

　　After its receipt of a Notice of Adjustment of the Amount of Taxable Revenue or Income in Connection With Transfer Pricing issued by the competent tax authority， the enterprise shall pay the tax within the specified time limit to the competent tax collection authority under whose jurisdiction it falls. If deferment of payment is truly necessary due to special reasons or circumstances， it shall complete an Application for Deferment of Tax Payment within the specified time limit. Upon approval， the time limit may be appropriately extended， up to a maximum of three months. If the enterprise does not apply for deferment of tax payment nor does it pay the tax， an additional charg

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