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

e for late payment and a fine shall be imposed in accordance with relevant regulations.

　　Article 39　If the adjustment of transfer pricing of a taxable amount of revenue or income requires corresponding adjustments due to its business transactions with its affiliated enterprises inside and outside China， it shall be handled in light of different circumstances according to tax laws， regulations and the relevant provisions of tax treaties.

　　1. where corresponding adjustment is required for business transactions between affiliated enterprises within the same province （autonomous region， municipality directly under the central government and municipality with independent development plans）， the enterprise that requires the corresponding adjustment shall report to the tax authority of the province， autonomous region， municipality directly under the central government and municipality with independent development plans at a higher level in writing with information such as the basis， content， specific calculation， etc. of the adjustment. After examination and verification by the competent tax authority， it shall be reported to the tax authorities level by level upward of province， autonomous region， municipality directly under the central government and municipality with independent development plans for approval.

　　2. where corresponding adjustment is required for business transactions between affiliated enterprises across provinces （autonomous regions， municipalities directly under the central government and municipalities with independent development plans）， the enterprise that requires the corresponding adjustment shall report to the tax authority of the province， autonomous region， municipality directly under the central government and municipality with independent development plans at a higher level in writing with information such as the basis， content， specific calculation， etc. of the adjustment. After examination and verification by the competent tax authority， it shall be reported to the State Administration of Taxation level by level upward for approval.

　　3. where corresponding adjustment is required for business transactions between affiliated enterprises across countries， it shall be handled according to the provisions of clauses on affiliated enterprises， consultation procedure and information exchange stipulated in tax treaties. Enterprises that require corresponding adjustments shall first obtain the consent of the competent tax authority of the country that signed the treaty， and the information such as the basis， content， time limit and specific calculation， etc. of the adjustment shall be reported to

competent tax authority at a higher level in writing. After examination and verification by the competent tax authority， it shall be reported to the State Administration of Taxation level by level upward and be handled according to the procedure.

　　4. in case of a business transaction between affiliated enterprises that requires corresponding adjustments where three years have lapsed since the formal transmission of the Notification on Transfer Pricing of Taxable Income or Taxable Amount Adjustment by the competent tax authority， the competent tax authority may refuse to handle adjustment thereof.

　　PART NINE　REVIEW AND LITIGATION

　　Article 40　If an enterprise objects to the tax adjustments made to its transfer prices， it must first pay tax and a late-payment fine according to laws and administrative regulations and may subsequently， within 60 days from the date on which it receives the payment receipt issued by the competent tax authority， apply to the tax authority at one level higher for a review. In addition， it shall provide information such as the relevant price and fee standards， etc. The tax authority shall not review the adjustments if no or insufficient information is provided within the time limit for making an application for review. The tax authority at one level higher shall make a decision upon review within 60 days from the date on which it receives the application for review. If the enterprise is dissatisfied with the decision made upon review， it may institute proceedings in a people's court within 15 days from the day on which it receives such decision.

　　Article 41　If an enterprise is dissatisfied with the punishment decision made by the competent tax authority in accordance with the relevant provisions hereof， it may， within 15 days from the date on which it receives the notice of punishment， apply for a review by the tax authority at one level above the tax authority that made the punishment decision. If the enterprise is dissatisfied with the decision made upon review， it may institute proceedings in a people's court within 15 days of the day on which it receives such decision. Alternatively， the enterprise may institute proceedings in a people's court within 15 days from the date on which it receives the notice of punishment. If the enterprise neither applies for review or institutes proceedings in a people‘s court within the time limit nor acts according to the punishment decision， the tax authority that made the punishment decision may apply to a people's court for mandatory enforcement.

　　PART TEN　FILES AND FILING

　　Article 42　Within 15 days after having made adjustments in respect of any enterprise， the investigation personnel shall be responsible for preparing a case report and submitting the same to the competent tax authority at one level higher， in order to accumulate information and summarize the experience gained.　The basic contents of files shall include the following：

　　1. basic details of the enterprise， including its economic nature， registered capital， total amount of investment， investment ratio of each party， scope of business， business transactions with affiliated enterprises， etc.；

　　2. basic details of the case， including the types， quantities， prices and conditions， etc. of the transactions between the enterprise and its affiliated enterprises， the main methods of transfer pricing， etc.；

　　3. details of the investigation and the obtaining of evidence， including an analysis of factors relating to the production and business operations， details of the examination and verification of information on prices and fees， etc.； and

　　4. details of the adjustment to the taxable revenue or income， including the considerations behind the choice of adjustment method and details of the determination of the adjustment to the amount of taxable income.

　　Article 43　Prior to 31 December each year， all competent ta

x authorities shall collect and consolidate the case reports， complete a Consolidated Table of Case Reports on Transfer Pricing Between Affiliated Enterprises and submit the same to the competent tax authorities at one level higher.

　　Article 44　Safekeeping of price information documents.

　　1. All competent tax authorities shall classify the original price information documents collected and bind them into annual volumes.

　　2. All competent tax authorities shall make and keep up-to-date backup copies of price information data stored in computers， so as to restore the original database in case the computer system is sabotaged.

　　Article 45　Information filed by enterprises concerning transfer pricing such as price and fee standards， and price information obtained during investigation and the taking of evidence， shall be secret information that may be used only by tax authority personnel responsible for investigation， tax collection and enforcement or by the court in which legal proceedings in connection therewith are held， and may not be divulged to third parties. If such information truly needs to be supplied to relevant authorities， it may be supplied only upon approval by the bureau leader. Anyone who divulges information obtained during investigation and the taking of evidence or price information shall be dealt with in accordance with the relevant provisions of tax laws and laws on the maintenance of State secrets.

　　Article 46　Following the adjustment of transfer pricing in business transactions between an enterprise and its affiliated enterprise， the investigation personnel shall classify， bind and file the relevant information and record the relevant data in the “anti-tax-avoidance information software system”。 Information of each category shall be kept for not less than five years； however， such time limit shall not apply to information involved in court cases. Where files need to be transferred internally for purposes of access， the procedures for file transfer for access purposes shall be carried out.

　　PART ELEVEN　FOLLOW-UP ADMINISTRATION

　　Article 47　Wherever a tax authority carries out tax adjustment of business transactions between an enterprise and its affiliated enterprise， the competent tax authority shall， in the course of their routine administration of tax collection， implement follow-up tax supervision and control for a period of three years commencing with the first year after the adjusted year. Such follow-up supervision and control shall mainly include the following：

　　1. the state of the enterprise‘s investments and business operations， and any changes therein；

　　2. changes in the amounts of the enterprise‘s tax returns；

　　3. appraisal of the enterprise‘s business results by means of analysis of its annual financial and accounting statements； and

　　4. changes in the business transactions between the affiliated enterprises， etc.

　　During the term of follow-up tax supervision and control， the competent tax authority shall immediately take appropriate measures if it discovers any tax abnormalities in respect of the ente

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