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开展跨境交易的企业集团,应审慎评估6号公告对自身的影响,并采取有效措施防范或化解潜在的税务风险。2017年3月28日,国家税务总局发布了《国家税务总局关于发布〈特别纳税调查调整及相互协商程序管理办法〉的公告》(国家税务总局公告2017年第6号,以下简称“6号公告”)。6号公告详细规定了税务机关实施特别纳税调整的调查程序及取证要求,进一步明确和细化了税务机关可使用的转让定价的调整方法以及可比性分析要求等,并对
Business groups that conduct cross-border transactions should carefully evaluate the impact of Bulletin 6 on themselves and take effective measures to prevent or mitigate potential tax risks. On March 28, 2017, the State Administration of Taxation promulgated the “Notice of the State Administration of Taxation on Issuing the Measures for the Administration of the Procedures for the Adjustment, Consultation and Consultation of Special Tax Pay Investigations” (State Administration of Taxation Announcement No. 6 of 2017, hereinafter referred to as “No. 6 announcement”). Announcement No. 6 provides in detail the investigation procedures and evidence collection requirements for tax authorities to carry out special tax adjustments, further clarifies and details the adjustment methods for transfer pricing available to tax authorities, and the comparability analysis requirements, etc.