國家稅務總局關(guān)于完善預約定價安排管理有關(guān)事項的公告（下）

國家稅務總局關(guān)于完善預約定價安排管理有關(guān)事項的公告（下）

Public Notice on Matters Regarding Enhancing the Administration of Advance Pricing Arrangements（Part Ⅱ）

（接上期）

七、企業(yè)提交談簽意向后，稅務機關(guān)應當分析預約定價安排申請草案內(nèi)容，評估其是否符合獨立交易原則。根據(jù)分析評估的具體情況可以要求企業(yè)補充提供有關(guān)資料。

稅務機關(guān)可以從以下方面進行分析評估：

（一）功能和風險狀況。分析評估企業(yè)與其關(guān)聯(lián)方之間在供貨、生產(chǎn)、運輸、銷售等各環(huán)節(jié)以及在研究、開發(fā)無形資產(chǎn)等方面各自作出的貢獻、執(zhí)行的功能以及在存貨、信貸、外匯、市場等方面承擔的風險。

（二）可比交易信息。分析評估企業(yè)提供的可比交易信息，對存在的實質(zhì)性差異進行調(diào)整。

（三）關(guān)聯(lián)交易數(shù)據(jù)。分析評估預約定價安排涉及的關(guān)聯(lián)交易的收入、成本、費用和利潤是否單獨核算或者按照合理比例劃分。

（四）定價原則和計算方法。分析評估企業(yè)在預約定價安排中采用的定價原則和計算方法。如申請追溯適用以前年度的，應當作出說明。

（五）價值鏈分析和貢獻分析。評估企業(yè)對價值鏈或者供應鏈的分析是否完整、清晰，是否充分考慮成本節(jié)約、市場溢價等地域特殊優(yōu)勢，是否充分考慮本地企業(yè)對價值創(chuàng)造的貢獻等。

（六）交易價格或者利潤水平。根據(jù)上述分析評估結(jié)果，確定符合獨立交易原則的價格或者利潤水平。

（七）假設(shè)條件。分析評估影響行業(yè)利潤水平和企業(yè)生產(chǎn)經(jīng)營的因素及程度，合理確定預約定價安排適用的假設(shè)條件。

八、分析評估階段，稅務機關(guān)可以與企業(yè)就預約定價安排申請草案進行討論。稅務機關(guān)可以進行功能和風險實地訪談。稅務機關(guān)認為預約定價安排申請草案不符合獨立交易原則的，企業(yè)應當與稅務機關(guān)協(xié)商，并進行調(diào)整；稅務機關(guān)認為預約定價安排申請草案符合獨立交易原則的，主管稅務機關(guān)向企業(yè)送達同意其提交正式申請的《稅務事項通知書》，企業(yè)收到通知后，可以向稅務機關(guān)提交《預約定價安排正式申請書》（附件3），并附送預約定價安排正式申請報告。

（continued）

VII.After receiving the intent for an APA from the enterprise, tax administration(s) shall analyse the draft APA application package and evaluate whether the proposed pricing methodologies and calculation process are in line with the arm’s length principle. The tax administration(s) may request additional information based on the findings from their analysis and evaluation.

The analysis and evaluation may cover the following aspects:

A.Functional and risk profile. Tax administrations(s) will analyse and evaluate functions performed and contribution made with respect to supply, production, logistics, sales, and research and development of intangibles, etc., as well as risks such as inventory risk, credit risk, foreign exchange risk and market risk assumed by the enterprise and its related parties respectively.

B.Comparability analysis. Tax administration(s) will analyse and evaluate comparable information provided by the enterprise, and make adjustment for substantial comparability differences.

C.Related party transaction. Tax administration(s) will analyse and evaluate whether the revenue, cost, expenses and profits associated with the related party transactions covers by the APA are separately accounted for or determined based on reasonable allocation keys.

D.Pricing methodologies and calculation process. Tax administration(s) will analyse and evaluate the proposed pricing methodologies and calculation process in the APA. Additional statement and explanation should be provided if an APA rollback is proposed.

E.Value chain analysis and contribution analysis. Tax administration(s) will analyse and evaluate whether the value chain analysis or contribution analysis is complete and clear and whether due consideration is given to location specific advantages such as cost savings and market premium as well as to the contributions to the value creation made by the local enterprise.

F.Transaction price or profit level. Tax administration(s) will determine the arm’s length transaction price or profit level based on the findings from the analysis and evaluation on the aforementioned aspects.

G.Assumptions. Tax administration(s) will analyse and evaluate the factors influencing the enterprise’s profitability and business operation and the extent of the influence. Appropriate assumptions applied to the APA shall be established accordingly.

VIII.During the analysis and evaluation stage, tax administration(s) may discuss with the enterprise about the draft APA application package and conduct on-site functional interviews. Where the proposal in the draft APA application package is not in line with the arm’s length principle, the enterprise shall consult with the tax administration(s) and make adjustments accordingly. Where the proposal in the draft APA application package is in line with the arm’s length principle, the in-charge tax administration(s) will issue the “Notice on Tax Matters” to notify the enterprise to submit the formal application for the APA. Upon receiving the notice, the enterprise shall submit the “APA Formal Application Letter” (Appendix c) to the tax administration(s), with the formal APA application package attached.

（一）企業(yè)申請單邊預約定價安排的，應當向主管稅務機關(guān)提交上述資料。企業(yè)申請雙邊或者多邊預約定價安排的，應當同時向國家稅務總局和主管稅務機關(guān)提交上述資料，并按照有關(guān)規(guī)定提交啟動特別納稅調(diào)整相互協(xié)商程序的申請。

（二）有下列情形之一的，稅務機關(guān)可以拒絕企業(yè)提交正式申請：

1.預約定價安排申請草案擬采用的定價原則和計算方法不合理，且企業(yè)拒絕協(xié)商調(diào)整；

2.企業(yè)拒不提供有關(guān)資料或者提供的資料不符合稅務機關(guān)要求，且不按時補正或者更正；

3.企業(yè)拒不配合稅務機關(guān)進行功能和風險實地訪談；

4.其他不適合談簽預約定價安排的情況。

九、稅務機關(guān)應當在分析評估的基礎(chǔ)上形成協(xié)商方案，并據(jù)此開展協(xié)商工作。

（一）主管稅務機關(guān)與企業(yè)開展單邊預約定價安排協(xié)商，協(xié)商達成一致的，擬定單邊預約定價安排文本（參照文本見附件4）。

國家稅務總局與稅收協(xié)定締約對方稅務主管當局開展雙邊或者多邊預約定價安排協(xié)商，協(xié)商達成一致的，擬定雙邊或者多邊預約定價安排文本。

（二）預約定價安排文本可以包括以下內(nèi)容：

1.企業(yè)及其關(guān)聯(lián)方名稱、地址等基本信息；

2.預約定價安排涉及的關(guān)聯(lián)交易及適用年度；

3.預約定價安排選用的定價原則和計算方法，以及可比價格或者可比利潤水平等；

4.與轉(zhuǎn)讓定價方法運用和計算基礎(chǔ)相關(guān)的術(shù)語定義；

5.假設(shè)條件及假設(shè)條件變動通知義務；

6.企業(yè)年度報告義務；

7.預約定價安排的效力；

8.預約定價安排的續(xù)簽；

9.預約定價安排的生效、修訂和終止；

10.爭議的解決；

A.For a unilateral APA, the enterprise shall submit the aforementioned information and documents to the in-charge tax administration(s). For a bilateral/multilateral APA, the enterprise shall submit the aforementioned information and documents to both the SAT and the in-charge tax administration(s) and simultaneously apply for the Mutual Agreement Procedure (MAP) process pursuant to the relevant regulations and requirements.

B.Tax administration(s) may disallow the enterprise to submit the formal application for an APA if one or more of the following circumstances is present:

a.The proposed pricing methodologies and calculation process in the draft APA application package is found to be inappropriate and the enterprise refuses to consult with tax administration(s) and make adjustments;

b.The enterprise fails to provide relevant information or provide additional and/ or correct information despite the information originally provided has not met the requirements of the tax administration(s);

c.The enterprise fails to cooperate with tax administration’s request to conduct on-site functional interviews;

d.Any other circumstances warranting the discontinuance of the APA process.

IX.Tax administration(s) will form position on an APA based on the findings from the analysis and evaluation and conduct negotiation accordingly.

A.For a unilateral APA, where an agreement is reached between the in-charge tax administration(s) and the enterprise, a unilateral APA agreement will be prepared (Appendix d).

For a bilateral/multilateral APA, where an agreement is reached between the SAT and the competent authority(ies) of other contracting state(s) of the tax treaty(ies), a bilateral/multilateral APA agreement will be prepared.

B.An APA agreement may include the following elements:

a.Basic information such as names and addresses of the enterprise and its related parties;

b.Related party transactions and years covered by the APA;

c.Selected pricing methodologies and calculation process, comparable prices or profit levels, etc.;

d.Terms and definitions related to applied transfer pricing methodologies and calculation basis;

e.Assumptions and obligation to notify changes to the assumptions;

f.Obligation to submit annual APA implementation report;

g.Binding effect of the APA;

h.Renewal of the APA;

i.Validity, amendment and termination of the APA;

j.Dispute resolution;

11.文件資料等信息的保密義務；

12.單邊預約定價安排的信息交換；

13.附則。

（三）主管稅務機關(guān)與企業(yè)就單邊預約定價安排文本達成一致后，雙方的法定代表人或者法定代表人授權(quán)的代表簽署單邊預約定價安排。

國家稅務總局與稅收協(xié)定締約對方稅務主管當局就雙邊或者多邊預約定價安排文本達成一致后，雙方或者多方稅務主管當局授權(quán)的代表簽署雙邊或者多邊預約定價安排。國家稅務總局應當將預約定價安排轉(zhuǎn)發(fā)主管稅務機關(guān)。主管稅務機關(guān)應當向企業(yè)送達《稅務事項通知書》，附送預約定價安排，并做好執(zhí)行工作。

（四）預約定價安排涉及適用年度或者追溯年度補（退）稅款的，稅務機關(guān)應當按照納稅年度計算應補征或者退還的稅款，并向企業(yè)送達《預約定價安排補（退）稅款通知書》（附件5）。

十、稅務機關(guān)應當監(jiān)控預約定價安排的執(zhí)行情況。

（一）預約定價安排執(zhí)行期間，企業(yè)應當完整保存與預約定價安排有關(guān)的文件和資料，包括賬簿和有關(guān)記錄等，不得丟失、銷毀和轉(zhuǎn)移。

企業(yè)應當在納稅年度終了后6個月內(nèi)，向主管稅務機關(guān)報送執(zhí)行預約定價安排情況的紙質(zhì)版和電子版年度報告，主管稅務機關(guān)將電子版年度報告報送國家稅務總局；涉及雙邊或者多邊預約定價安排的，企業(yè)應當向主管稅務機關(guān)報送執(zhí)行預約定價安排情況的紙質(zhì)版和電子版年度報告，同時將電子版年度報告報送國家稅務總局。

年度報告應當說明報告期內(nèi)企業(yè)經(jīng)營情況以及執(zhí)行預約定價安排的情況。需要修訂、終止預約定價安排，或者有未決問題或者預計將要發(fā)生問題的，應當作出說明。

（二）預約定價安排執(zhí)行期間，主管稅務機關(guān)應當每年監(jiān)控企業(yè)執(zhí)行預約定價安排的情況。監(jiān)控內(nèi)容主要包括：企業(yè)是否遵守預約定價安排條款及要求；年度報告是否反映企業(yè)的實際經(jīng)營情況；預約定價安排所描述的假設(shè)條件是否仍然有效等。

（三）預約定價安排執(zhí)行期間，企業(yè)發(fā)生影響預約定價安排的實質(zhì)性變化，應當在發(fā)生變化之日起30日內(nèi)書面報告主管稅務機關(guān)，詳細說明該變化對執(zhí)行預約定價安排的影響，并附送相關(guān)資料。由于非主觀原因而無法按期報告的，可以延期報告，但延長期限不得超過30日。

k.Confidentiality of information and documents pertaining to the APA;

l.Exchange of information on unilateral APAs;

m.Appendices.

C.Where a unilateral APA agreement is reached between the in-charge tax administration(s) and the enterprise, legal representatives or representatives authorized by the legal representatives of the two parties shall sign the unilateral APA agreement.

Where a bilateral/multilateral APA agreement is reached between the SAT and the competent authority(ies) of other contracting state(s) of the tax treaty(ies), authorized representatives of all the parties shall sign the bilateral/multilateral APA agreement. The SAT shall forward a copy of the agreement to the in-charge tax administration(s). The in-charge tax administration(s) shall issue the“ Notice on Tax Matters” with the copy of the agreement attached to the enterprise and ensure the implementation of the APA.

D.Where an APA involves additional tax payments or tax refunds for the prospective years or rollback years, tax administration(s) shall calculate the amount of tax payable or tax refundable on a tax year-by-tax year basis and issue the“ Notice on APA Tax Payable/Refundable” (Appendix e).

X.Tax administration(s) shall monitor the implementation of APA.

A. During the APA covered period, the enterprise shall keep the relevant information and documents (including accounting records and other relevant records) intact and shall not lose, destroy or remove such information and documents.

The enterprise shall file the annual APA implementation report in both hard copy and electronic copy with the in-charge tax administration(s) within 6 months of the end of each tax year. The in-charge tax administration(s) shall forward the electronic copy to the SAT. For a bilateral/multilateral APA, the enterprise shall file the annual APA implementation report in both hard copy and electronic copy with the in-charge tax administration(s) and simultaneously file the electronic copy with the SAT.

The annual APA implementation report shall document the enterprise’s business operations and implementation of the APA during the reporting period. The enterprise shall also explain in the annual APA implementation report if there is a need to amend or terminate the APA, or if there are any unsettled issues or foreseeable issues.

B.During the APA covered period, the in-charge tax administration(s) shall monitor the enterprise’s implementation of the APA on a yearly basis. Major areas for monitoring include: whether the enterprise complies with the terms and conditions in the APA; whether the information provided in the annual APA implementation report reflects the actual operation results of the enterprise; whether the assumptions specified in the APA are still valid, etc.

C.During the APA covered period, where there are substantial changes to the enterprise which may have an impact on the APA, the enterprise shall file a written report on substantial changes with the in-charge tax administration(s) within 30 days. The report should explain in detail the impact of the changes, with relevant supporting information and documents attached. If the enterprise is forced to delay the reporting due to circumstances beyond its control, an up to 30 days extension can be applied.

稅務機關(guān)應當在收到企業(yè)書面報告后，分析企業(yè)實質(zhì)性變化情況，根據(jù)實質(zhì)性變化對預約定價安排的影響程度，修訂或者終止預約定價安排。簽署的預約定價安排終止執(zhí)行的，稅務機關(guān)可以和企業(yè)按照本公告規(guī)定的程序和要求，重新談簽預約定價安排。

（四）國家稅務局和地方稅務局與企業(yè)共同簽署的預約定價安排，在執(zhí)行期間，企業(yè)應當分別向國家稅務局和地方稅務局報送年度報告和實質(zhì)性變化報告。國家稅務局和地方稅務局應當對企業(yè)執(zhí)行預約定價安排的情況，實施聯(lián)合監(jiān)控。

十一、預約定價安排執(zhí)行期滿后自動失效。企業(yè)申請續(xù)簽的，應當在預約定價安排執(zhí)行期滿之日前90日內(nèi)向稅務機關(guān)提出續(xù)簽申請，報送《預約定價安排續(xù)簽申請書》（附件6），并提供執(zhí)行現(xiàn)行預約定價安排情況的報告，現(xiàn)行預約定價安排所述事實和經(jīng)營環(huán)境是否發(fā)生實質(zhì)性變化的說明材料以及續(xù)簽預約定價安排年度的預測情況等相關(guān)資料。

十二、預約定價安排采用四分位法確定價格或者利潤水平，在預約定價安排執(zhí)行期間，如果企業(yè)當年實際經(jīng)營結(jié)果在四分位區(qū)間之外，稅務機關(guān)可以將實際經(jīng)營結(jié)果調(diào)整到四分位區(qū)間中位值。預約定價安排執(zhí)行期滿，企業(yè)各年度經(jīng)營結(jié)果的加權(quán)平均值低于區(qū)間中位值，且未調(diào)整至中位值的，稅務機關(guān)不再受理續(xù)簽申請。

雙邊或者多邊預約定價安排執(zhí)行期間存在上述問題的，主管稅務機關(guān)應當及時將有關(guān)情況層報國家稅務總局。

十三、預約定價安排執(zhí)行期間，主管稅務機關(guān)與企業(yè)發(fā)生分歧的，雙方應當進行協(xié)商。協(xié)商不能解決的，可以報上一級稅務機關(guān)協(xié)調(diào)；涉及雙邊或者多邊預約定價安排的，必須層報國家稅務總局協(xié)調(diào)。對上一級稅務機關(guān)或者國家稅務總局的決定，下一級稅務機關(guān)應當予以執(zhí)行。企業(yè)仍不能接受的，可以終止預約定價安排的執(zhí)行。

十四、在預約定價安排簽署前，稅務機關(guān)和企業(yè)均可暫停、終止預約定價安排程序。稅務機關(guān)發(fā)現(xiàn)企業(yè)或者其關(guān)聯(lián)方故意不提供與談簽預約定價安排有關(guān)的必要資料，或者提供虛假、不完整資料，或者存在其他不配合的情形，使預約定價安排難以達成一致的，可以暫停、終止預約定價安排程序。涉及雙邊或者多邊預約定價安排的，經(jīng)稅收協(xié)定締約各方稅務主管當局協(xié)商，可以暫停、終止預約定價安排程序。稅務機關(guān)暫停、終止預約定價安排程序的，應當向企業(yè)送達《稅務事項通知書》，并說明原因；企業(yè)暫停、終止預約定價安排程序的，應當向稅務機關(guān)提交書面說明。

Upon receiving written report from the enterprise, tax administration(s) shall analyse to what extent the substantial changes have impacted the APA. Tax administration(s) may amend or terminate the APA depending on the extent of the impact. If the existing APA is terminated, tax administration(s) and the enterprise may start the APA process for the purpose of concluding a new APA pursuant to the relevant provisions and requirements of this Public Notice.

D.Where an APA is jointly signed by the state tax bureau(s), the local tax bureau(s) and the enterprise, the enterprise shall file the annual APA implementation report and report on substantial changes with both the state tax bureau(s) and the local tax bureau(s). The state tax bureau(s) and the local tax bureau(s) shall monitor the implementation of the APA in a cooperative and collaborative manner.

XI.An APA automatically becomes invalid upon its expiration. The enterprise may apply for a renewal by filing an "APA Renewal Application" (Appendix f) with the tax administration(s) within 90 days prior to the expiration of the existing APA. The enterprise shall also provide relevant supporting information and documents including annual APA implementation reports for the existing APA, documents explaining whether there have been any substantial changes to the facts and operating environment specified in the exiting APA, and forecast for the years to be covered by the APA renewal, etc.

XII. For an APA with a target price/profit within an interquartile range, if the enterprise’ actual operating price/profit falls outside the interquartile range for any year during the APA covered period, tax administration(s) shall adjust the actual operating result to the median for the year. Upon expiration of the APA, if the calculated weighted average operating price/profit of the enterprise for the APA covered period falls below the median of the agreed range and is not adjusted to the median, tax administration(s) will not accept the enterprise’s APA renewal application.

Where a bilateral/multilateral APA is involved, the in-charge tax administration(s) shall report the aforementioned issues to the SAT in a timely manner.

XIII. In case any dispute arises during the implementation of an APA, the incharge tax administration(s) and the enterprise shall endeavor to resolve the disputes through negotiations. Where the disputes remain unresolved after negotiations, the incharge tax administration can report the disputes to the tax administration(s) at the higher level for mediation. Disputes that involve a bilateral/multilateral APA shall be reported to the SAT for mediation. Decisions made by the tax administration(s) at the higher level or the SAT shall be enforced by the in-charge tax administration(s). The APA may be terminated if the enterprise still finds the decisions unacceptable.

XIV.Either the tax administration(s) or the enterprise can suspend or terminate an APA process at any point of time before the conclusion of the APA. If the enterprise is found to have purposefully withheld relevant information, or provided false or incomplete information, or been uncooperative in other matters rendering the conclusion of the APA impossible, the tax administration(s) may suspend or terminate the APA process. For a bilateral/multilateral APA, the APA process may be suspended or terminated after consultation between the competent authorities involved. Where the tax administration(s) initiate the suspension or termination of the APA process, the tax administration(s) shall issue a “Notice on Tax Matters” to notify the enterprise of the decision and underlying reasons. Where the enterprise initiates the suspension or termination of the APA process, the enterprise shall submit a written explanation to the tax administration(s).

十五、沒有按照規(guī)定的權(quán)限和程序簽署預約定價安排，或者稅務機關(guān)發(fā)現(xiàn)企業(yè)隱瞞事實的，應當認定預約定價安排自始無效，并向企業(yè)送達《稅務事項通知書》，說明原因；發(fā)現(xiàn)企業(yè)拒不執(zhí)行預約定價安排或者存在違反預約定價安排的其他情況，可以視情況進行處理，直至終止預約定價安排。

十六、有下列情形之一的，稅務機關(guān)可以優(yōu)先受理企業(yè)提交的申請：

（一）企業(yè)關(guān)聯(lián)申報和同期資料完備合理，披露充分；

（二）企業(yè)納稅信用級別為A級；

（三）稅務機關(guān)曾經(jīng)對企業(yè)實施特別納稅調(diào)查調(diào)整，并已經(jīng)結(jié)案；

（四）簽署的預約定價安排執(zhí)行期滿，企業(yè)申請續(xù)簽，且預約定價安排所述事實和經(jīng)營環(huán)境沒有發(fā)生實質(zhì)性變化；

（五）企業(yè)提交的申請材料齊備，對價值鏈或者供應鏈的分析完整、清晰，充分考慮成本節(jié)約、市場溢價等地域特殊因素，擬采用的定價原則和計算方法合理；

（六）企業(yè)積極配合稅務機關(guān)開展預約定價安排談簽工作；

（七）申請雙邊或者多邊預約定價安排的，所涉及的稅收協(xié)定締約對方稅務主管當局有較強的談簽意愿，對預約定價安排的重視程度較高；

（八）其他有利于預約定價安排談簽的因素。

十七、預約定價安排同時涉及兩個或者兩個以上省、自治區(qū)、直轄市和計劃單列市稅務機關(guān)的，或者同時涉及國家稅務局和地方稅務局的，由國家稅務總局統(tǒng)一組織協(xié)調(diào)。

XV.Where the conclusion of an APA is found to be resulting from an APA process inconsistent with the relevant regulations and requirements or the fact that the enterprise has withheld information, the tax administration(s) will annul the APA and issue the“Notice on Tax Matters” to notify the enterprise of the decision and the underlying reasons. Where the enterprise is found to fail to implement an APA or violate the terms and conditions of an APA in other manners, the tax administration(s) may, depending on the circumstances, take necessary measures including terminating the APA to address the incompliance.

XVI.The tax administration(s) may prioritize APA requests from the enterprise that meets one of the following conditions.

A.The enterprise’s annual reporting forms for related party dealings and contemporaneous transfer pricing documentation are well completed with adequate disclosures.

B. The enterprise’s tax compliance rating is "A".

C.The enterprise was once under special tax adjustment investigation and the investigation was closed.

D.The enterprise is applying for a renewal of an existing APA that is about to expire provided that there has been no substantial changes to the facts and operating environment specified in the existing APA.

E.For the APA request, the enterprise has provided complete and adequate information including but not limited to clear and thorough value chain/supply chain analysis taking into account of location specific advantages such as cost savings and market premium, and appropriate pricing methodologies and calculation process.

F. The enterprise has been cooperative with the tax administration(s) during the APA process.

G. For a bilateral/multilateral APA, the competent authority(ies) of the other contracting state(s) of treaty(ies) have displayed strong intention to move forward with the APA negotiation or attached a high importance to the APA.

H.Any other factors facilitating the APA process is present.

XVII.Where an APA involves two or more provinces, autonomous regions, municipalities directly under the central government or cities specifically designated in the state plan or both the state tax bureau(s) and local tax bureau(s), the APA process shall be organized and coordinated by the SAT.

企業(yè)申請上述單邊預約定價安排的，應當同時向國家稅務總局及其指定的稅務機關(guān)提出談簽預約定價安排的相關(guān)申請。國家稅務總局可以與企業(yè)統(tǒng)一簽署單邊預約定價安排，或者指定稅務機關(guān)與企業(yè)統(tǒng)一簽署單邊預約定價安排，也可以由各主管稅務機關(guān)與企業(yè)分別簽署單邊預約定價安排。

十八、單邊預約定價安排涉及一個省、自治區(qū)、直轄市和計劃單列市內(nèi)兩個或者兩個以上主管稅務機關(guān)，且僅涉及國家稅務局或者地方稅務局的，由省、自治區(qū)、直轄市和計劃單列市相應稅務機關(guān)統(tǒng)一組織協(xié)調(diào)。

十九、稅務機關(guān)與企業(yè)在預約定價安排談簽過程中取得的所有信息資料，雙方均負有保密義務。除依法應當向有關(guān)部門提供信息的情況外，未經(jīng)納稅人同意，稅務機關(guān)不得以任何方式泄露預約定價安排相關(guān)信息。

稅務機關(guān)與企業(yè)不能達成預約定價安排的，稅務機關(guān)在協(xié)商過程中所取得的有關(guān)企業(yè)的提議、推理、觀念和判斷等非事實性信息，不得用于對該預約定價安排涉及關(guān)聯(lián)交易的特別納稅調(diào)查調(diào)整。

二十、除涉及國家安全的信息以外，國家稅務總局可以按照對外締結(jié)的國際公約、協(xié)定、協(xié)議等有關(guān)規(guī)定，與其他國家（地區(qū)）稅務主管當局就2016年4月1日以后簽署的單邊預約定價安排文本實施信息交換。企業(yè)應當在簽署單邊預約定價安排時提供其最終控股公司、上一級直接控股公司及單邊預約定價安排涉及的境外關(guān)聯(lián)方所在國家（地區(qū)）的名單。

二十一、本公告所稱主管稅務機關(guān)是指負責特別納稅調(diào)整事項的稅務機關(guān)。

二十二、本公告自2016年12月1日起施行。《特別納稅調(diào)整實施辦法（試行）》（國稅發(fā)〔2009〕2號文件印發(fā)）第六章同時廢止。本公告施行前稅務機關(guān)未接受正式申請的預約定價安排，適用本公告的規(guī)定。

The enterprise applying for a unilateral APA that falls under one of the aforementioned categories shall submit the application to both the SAT and the tax administration(s) designated by the SAT. The SAT may sign the unilateral APA with the enterprise by itself or authorize the designated tax administration(s) to sign the unilateral APA with the enterprise. Alternatively the SAT may arrange for each relevant in-charge tax administration to sign the unilateral APA with the enterprise respectively.

XVIII.Where a unilateral APA involves two or more in-charge tax administrations within the same province, autonomous region, municipality directly under the central government or city specifically designated in the state plan which are either state tax bureau(s) or local tax bureau(s), the APA process shall be organized and coordinated by the tax administration(s) at the level of the province, autonomous region, municipality directly under the central government or city specifically designated in the state plan.

XIX.Both the tax administration(s) and the enterprise are legally bound to keep the information and documents obtained through the APA process confidential. Except for situations where the tax administration(s) are required by laws and regulations to share the information and documents with the relevant government agencies, the tax administration(s) are prohibited from disclosing the information and documents in any way without the consent of the enterprise.

Where the tax administration(s) and the enterprise fail to conclude an APA, the tax administration(s) are refrained from using the nonfactual information such as proposals, inferences, views and positions obtained through the APA process in the special tax adjustment investigation on the related party transactions covered by the proposed APA.

XX.The SAT may exchange information on unilateral APAs concluded after 1 April, 2016 with relevant competent authorities of other countries (regions) pursuant to the relevant international conventions, treaties, agreements between China and other countries (regions) unless the information concerns national security. The enterprise shall provide a list consisting of jurisdictions of its ultimate parent company, jurisdictions of its immediate parent company and jurisdictions of related party with whom it enters into a transaction covered by the APA to the tax administration(s) upon the conclusion of the APA.

XXI.The term“ in-charge tax administration(s)” specified in this Public Notice refers to the tax administration(s) that are responsible for tax matters related to special tax adjustment investigation.

XXII.This Public Notice shall become effective from 1 December 2016 and onward. Chapter 6 of the“ Implementation Measures of Special Tax Adjustments (Trial Version)” (Guo Shui Fa [2009] No.2) shall be annulled as of the same date. APAs of which formal applications have not been accepted by the tax administrations before the effective date of this Public Notice are subject to the stipulations specified in this Public Notice.

責任編輯：高仲芳