國(guó)家稅務(wù)總局發(fā)布《一般反避稅管理辦法（試行）》（下）

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國(guó)家稅務(wù)總局發(fā)布《一般反避稅管理辦法（試行）》（下）

（接上期）

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第十四條 一般反避稅調(diào)查涉及向籌劃方、關(guān)聯(lián)方以及與關(guān)聯(lián)業(yè)務(wù)調(diào)查有關(guān)的其他企業(yè)調(diào)查取證的，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)送達(dá)《稅務(wù)事項(xiàng)通知書(shū)》。

Article 14 While the investigation of a GAAR case is involved with collecting evidence from the tax advisor， affiliated parties and other enterprises related to the associated business investigation， the competent tax authority shall issue Notice on Tax Affair.

第十五條 主管稅務(wù)機(jī)關(guān)審核企業(yè)、籌劃方、關(guān)聯(lián)方以及與關(guān)聯(lián)業(yè)務(wù)調(diào)查有關(guān)的其他企業(yè)提供的資料，可以采用現(xiàn)場(chǎng)調(diào)查、發(fā)函協(xié)查和查閱公開(kāi)信息等方式核實(shí)。需取得境外有關(guān)資料的，可以按有關(guān)規(guī)定啟動(dòng)稅收情報(bào)交換程序，或者通過(guò)我駐外機(jī)構(gòu)調(diào)查收集有關(guān)信息。涉及境外關(guān)聯(lián)方相關(guān)資料的，主管稅務(wù)機(jī)關(guān)也可以要求企業(yè)提供公證機(jī)構(gòu)的證明。

Article 15 The competent tax authority can verify the documents provided by the enterprise， the tax advisor， affiliated parties and other enterprises related to the associated business investigation through field investigation， written request for information or public information query. Where foreign information is required， tax information exchange procedure can be activated in accordance with relevant regulations， or it can be obtained from institution functioning abroad. The competent tax authority may also require the enterprise to provide notarization if the documents are related to the foreign affiliated parties.

第四章 結(jié) 案

Chapter 4Conclusion

第十六條 主管稅務(wù)機(jī)關(guān)根據(jù)調(diào)查過(guò)程中獲得的相關(guān)資料，自稅務(wù)總局同意立案之日起9個(gè)月內(nèi)進(jìn)行審核，綜合判斷企業(yè)是否存在避稅安排，形成案件不予調(diào)整或者初步調(diào)整方案的意見(jiàn)和理由，層報(bào)省稅務(wù)機(jī)關(guān)復(fù)核同意后，報(bào)稅務(wù)總局申請(qǐng)結(jié)案。

Article 16 Based on the information obtained from the investigation， the competent tax authority is required to investigate the case within 9 months since filing the case by the approval of the SAT， to make comprehensive judgement on whether the enterprise is involved in a tax avoidance arrangement， to generate opinions and reasons on whether the case shall be subject to preliminary adjustment or not， and then it shall apply for the conclusion of the case to the SAT after the approval from the tax authority at provincial level.

第十七條主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)根據(jù)稅務(wù)總局形成的結(jié)案申請(qǐng)審核意見(jiàn)，分別以下情況進(jìn)行處理：

（一）同意不予調(diào)整的，向被調(diào)查企業(yè)下發(fā)《特別納稅調(diào)查結(jié)論通知書(shū)》；

（二）同意初步調(diào)整方案的，向被調(diào)查企業(yè)下發(fā)《特別納稅調(diào)查初步調(diào)整通知書(shū)》；

（三）稅務(wù)總局有不同意見(jiàn)的，按照稅務(wù)總局的意見(jiàn)修改后再次層報(bào)審核。

被調(diào)查企業(yè)在收到《特別納稅調(diào)查初步調(diào)整通知書(shū)》之日起7日內(nèi)未提出異議的，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)下發(fā)《特別納稅調(diào)查調(diào)整通知書(shū)》。

被調(diào)查企業(yè)在收到《特別納稅調(diào)查初步調(diào)整通知書(shū)》之日起7日內(nèi)提出異議，但是主管稅務(wù)機(jī)關(guān)經(jīng)審核后認(rèn)為不應(yīng)采納的，應(yīng)將被調(diào)查企業(yè)的異議及不應(yīng)采納的意見(jiàn)和理由層報(bào)省稅務(wù)機(jī)關(guān)復(fù)核同意后，報(bào)稅務(wù)總局再次申請(qǐng)結(jié)案。

被調(diào)查企業(yè)在收到《特別納稅調(diào)查初步調(diào)整通知書(shū)》之日起7日內(nèi)提出異議，主管稅務(wù)機(jī)關(guān)經(jīng)審核后認(rèn)為確需對(duì)調(diào)整方案進(jìn)行修改的，應(yīng)當(dāng)將被調(diào)查企業(yè)的異議及修改后的調(diào)整方案層報(bào)省稅務(wù)機(jī)關(guān)復(fù)核同意后，報(bào)稅務(wù)總局再次申請(qǐng)結(jié)案。

Article 17 Based on the opinion of application for concluding the investigated case by the SAT， the competent tax authority shall handle it accordingly：

A. If there is an approval for non tax adjustment by the SAT， the competent tax authority shall issue Conclusion Notice on Special Tax Investigation to the enterprise being investigated；

B. If there is an approval for the initial tax adjustment scheme by the SAT， the competent tax authority shall issue Preliminary Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

C. If the SAT has a different opinion than the competent tax authority， the latter shall revise its application and re-submit it level by level to the SAT for approval.

Before the case is concluded， the enterprise being investigated can appeal to the competent tax authority within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation. If no objection in written form was raised within the time limit， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation.

If the enterprise being investigated raises its objection within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation， where the competent tax authority decides not to accept the objection upon the review， it shall reapply for the conclusion of the case to the SAT after the review and approval from the provincial level tax authority with the submission of the objection of the enterprise being investigated and the opinions and reasons from the competent tax authority.

If the enterprise being investigated raises its objection within 7 days upon receiving Preliminary Adjustment Notice on Special Tax Investigation， where the competent tax authority decides to accept the objection and make adjustments upon the review， it shall reapply for the conclusion of the case to the SAT after the review and approval from the provincial level tax authority with the submission of the objection of the enterprise being investigated and the revised adjustment scheme by the competent tax authority.

第十八條 主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)根據(jù)稅務(wù)總局考慮企業(yè)異議形成的結(jié)案申請(qǐng)審核意見(jiàn)，分別以下情況進(jìn)行處理：

Article 18 Based on the SAT's opinion of application for concluding the case by taking into account the objection raised by the enterprise， the conclusion can be issued by the competent tax authority accordingly：

（一）同意不應(yīng)采納企業(yè)所提異議的，向被調(diào)查企業(yè)下發(fā)《特別納稅調(diào)查調(diào)整通知書(shū)》；

（二）同意修改后調(diào)整方案的，向被調(diào)查企業(yè)下發(fā)《特別納稅調(diào)查調(diào)整通知書(shū)》；

（三）稅務(wù)總局有不同意見(jiàn)的，按照稅務(wù)總局的意見(jiàn)修改后再次層報(bào)審核。

A. If there is an approval for not accepting the enterprise’s objection by the SAT， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

B. If there is an approval for accepting the revised adjustment by the SAT， the competent tax authority shall issue Adjustment Notice on Special Tax Investigation to the enterprise being investigated；

C. If the SAT has a different opinion than the competent tax authority， the latter shall revise its application and re-submit it to the SAT for review.

第五章 爭(zhēng)議處理

Chapter 5 Dispute Resolution

第十九條 被調(diào)查企業(yè)對(duì)主管稅務(wù)機(jī)關(guān)作出的一般反避稅調(diào)整決定不服的，可以按照有關(guān)法律法規(guī)的規(guī)定申請(qǐng)法律救濟(jì)。

Article 19 Where the enterprise being investigated disagrees with the adjustment decision of a GAAR case made by the competent tax authority， legal remedy could be turned to in accordance with relevant laws and regulations.

第二十條 主管稅務(wù)機(jī)關(guān)作出的一般反避稅調(diào)整方案導(dǎo)致國(guó)內(nèi)雙重征稅的，由稅務(wù)總局統(tǒng)一組織協(xié)調(diào)解決。

Article 20 In cases where domestic double taxation caused by the GAAR adjustment scheme of the competent tax authority， the SAT is required to make coordination and present solutions.

第二十一條 被調(diào)查企業(yè)認(rèn)為我國(guó)稅務(wù)機(jī)關(guān)作出的一般反避稅調(diào)整，導(dǎo)致國(guó)際雙重征稅或者不符合稅收協(xié)定規(guī)定征稅的，可以按照稅收協(xié)定及其相關(guān)規(guī)定申請(qǐng)啟動(dòng)相互協(xié)商程序。

Article 21 In cases where the GAAR adjustment scheme bring about international double taxation or are in conflict with tax treaty provisions， the enterprise being investigated may apply for initiating a mutual agreement procedure in accordance with tax treaties and relevant regulations.

第六章 附 則

Chapter 6 Supplementary Provisions

第二十二條 本辦法自2015年2月1日起施行。2015年2月1日前稅務(wù)機(jī)關(guān)尚未結(jié)案處理的避稅安排適用本辦法。

Article 22The Measures comes into force since February 1st，2015. Cases involved in tax avoidance arrangement which have not been concluded yet before February 1st， 2015， shall be applicable to the Measures.

（完）

（The end）

翻譯：張瑛

審定：鄧力平

Translator ： Ying Zhang

Proofreader ： Liping Deng

State Administration of Taxation Released Administrative Measures on the General Anti-Avoidance Rule （Trial） （Part Ⅲ）

責(zé)任編輯：惠知