This is an unofficial English translation of the Public Notice of the State Administration of Taxation on Issuing the “Administrative Measures of Special Tax Investigation and Adjustment and Mutual Agreement Procedure” (Public Notice of the State Administration of Taxation [2017] 6). In the event of any conflict between this translation and the original Chine text, the text of you can you upthe original Chine version
shall prevail.
SAT Public Notice [2017] No.6
Public Notice of the State Administration of Taxationslamming on Issuing the “Administrative Measures of Special Tax Investigation and Adjustment and Mutual Agreement Procedure”
In order to further implement the “The Plan for Deepening the Reform of Collection and Administrative Systems 职称英语 报名ofharsh State and Local Tax Administrations”, improve the administration of special tax investigation and adjustment and mutual agreement procedure, actively apply the outcomes of the Ba Erosion and Profit Shifting (hereinafter as “BEPS”) action plans a
nd effectively implement treaties, agreements or arrangements concluded between China and other countries or regions on the avoidance of double taxation, the “Administrative Measures of Special Tax Investigation and Adjustment and Mutual Agreement Procedure” is hereby issued by the State Administration of Taxation in accordance with the Enterpri Income Tax Law of the People’s Republic of China and its implementation regulations, and The Tax Collection and Administration Law日语2级报名 of the八下英语作业本答案 People’s Republic of China and its
implementation regulations. The Measures will take effect from 1 May 2017.
Attachments:
1. Special Tax Adjustment Self-adjustment Form
2. Related Party Relationships Confirmation Form
3. Related Party Transactions Confirmation Form
4. Special Tax Investigation Conclusionclementine Notice
5. Negotiation Records
6. Special Tax Investigation Preliminary Adjustment Notice
7. Special Tax Investigation Final Adjustment Notice
8. inmeApplication for Initiating Mutual Agreement Procedure Concerning Special Tax Adjustment
端午节快乐用英语怎么说
9. Notice of Tax Payment (or Refund) to Implement a Mutual Agreement Concerning Special Tax Adjustmentorderwithme
Article 1
The State Administration of Taxation 17 March 2017
The Administrative Measures of Special Tax Investigation and Adjustment and Mutual Agreement Procedure (hereinafter referred to as the “Measures”) are enacted in accordance with the Enterpri Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Enterpri Income Tax Law”) and its implementation regulations, and the Tax Collection and Administration Law of the People’s Republic of China (hereinafter referred to as the “Tax Collection and Administration Law”) and its implementation regulations.
