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2016年第64号公告为进一步完善预约定价安排管理,执行我国政府对外签署的避免双重征税协定、协议或者安排(以下简称“税收协定”),根据《中华人民共和国企业所得税法》(以下简称“企业所得税法”)及其实施条例、《中华人民共和国税收征收管理法》(以下简称“税收征管法”)及其实施细则的有关规定,现就有关事项公告如下:一、企业可以与税务机关就其未来年度关联交易的定价原则和计算方法达成预约定价安排。二、预约定价安排的谈签与执行经过预备会谈、谈签意向、分
Notice No.64 of 2016 In order to further improve the management of reserve pricing arrangements and implement the agreements, agreements or arrangements for the avoidance of double taxation signed by the government of our country (hereinafter referred to as the “Tax Agreements”), according to the “Enterprise Income Tax Law of the People’s Republic of China” Hereinafter referred to as the “Enterprise Income Tax Law”) and its implementing regulations, “People’s Republic of China on Tax Collection and Management Law” (hereinafter referred to as “Tax Administration Law”) and its implementation details of the relevant provisions of the announcement are as follows: 1. Enterprises can reach an agreement with the tax authorities on the pricing principles and calculation methods for their related party transactions in the coming year. Second, the appointment of the negotiated pricing arrangements and implementation After the preparatory talks, talk about the intention to sign, points