近日,税务总局发布《特别纳税调查调整及相互协商程序管理办法》(国家税务总局公告2017年第6号,以下简称《办法》)。税务总局国际税务司就相关问题进行了解答。一、问:《办法》发布的背景是什么?答:税务总局于2009年初发布《特别纳税调整实施办法(试行)》(国税发[2009]2号,以下简称2号文),对特别纳税调查 Recently, the State Administration of Taxation released the Measures for the Administration of Special Tax Investigation, Adjustment and Mutual Consultation Procedures (Announcement No. 6 of 2017 from the State Administration of Taxation, hereinafter referred to as the “Measures”). Inland Revenue Department International Tax Division on the relevant questions were answered. First, Q: What is the background of the “Measures” release? A: The SAT issued the “Measures for the Implementation of Special Tax Adjustment (Trial)” (Guoshuifa [2009] No. 2, hereinafter referred to as Circular 2) in early 2009, survey