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,66大寿 the text of the original Chine version
shall prevail.
SAT Public Notice [2017] No.6
人体潜能
Public Notice of the State Administration米线的家常做法 of Taxation 在疫情中成长on Issuing the “Administrative Measures of Special Tax Investigation and Adjustment海豚的简笔画 and Mutual Agreement Procedure”
In order to further implement the “The Plan for Deepening the Reform of Collection and Administrative Systems of 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 of the People’s Republic of China and its
implementation regulations. The Measures will take effect from 1 May 2017.
Attachments:
1. 党员发展Special Tax Adjustment Self-adjustment 背上有痣好吗Form
2. Related Party Relationships Confirmation Form
3. Related Party Transactions Confirmation Form
4. Special Tax Investigation Conclusion Notice
5. Negotiation Records
6. Special Tax Investigation Preliminary Adjustment Notice
7. Special Tax Investigation Final Adjustment Notice
8. Application for Initiating Mutual Agreement Procedure Concerning Special Tax Adjustment
9. Notice of Tax Payment (or Refund) to Implement a Mutual Agreement Concerning Special Tax 最后的余晖Adjustment
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.
