摘要
为贯彻落实《中华人民共和国企业所得税法》及其实施条例,规范和加强特别纳税调整管理,国家税务总局于2009年1月8日正式印发了《特别纳税调整实施办法(试行)》(国税发[2009]2号)。该办法自2008年1月1日起执行,其实施将对如何进行特别纳税调整,尤其是在转让定价调查及调整方面,做出了比较具体的规定。主要内容如下:
In order to implement the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, standardize and strengthen the administration of special tax adjustments, the State Administration of Taxation officially issued the Implementation Rules for Special Tax Adjustments (Interim) as set out in notice, Guo Shui Fa [2009] No.2, dated January 8^th, 2009. The Implementation Rules, which take effect as of January 1^st, 2008, provide more detailed guidance on how special tax adjustments will be determined and enforced going forwards, especially in regards to transfer pricing. Its main contents are as followings:
出处
《涉外税务》
CSSCI
北大核心
2009年第4期57-59,共3页
International Taxation In China