完善同期资料管理 提高反避税水平--《特别纳税调整实施办法(试行)》之“同期资料管理”

Perfecting the Administration of Contemporaneous Documentation for Enhancing the Level of Anti-tax-avoidance:An Interpretation of 'Administration of Contemporaneous Documentation' in the Implementation Rules for Special Tax Adjustments(Interim)

本文结合我国反避税工作的实践,对《特别纳税调整实施办法(试行)》(以下简称《办法》)中的同期资料管理的条款进行了解析,特别是对提供同期资料的法律义务和具体内容进行了分析,有利于纳税人降低转让定价的风险,提高其在反避税管理中的税法遵从度。

Combined with practice of anti-tax-avoidance in China, this paper interprets articles concerning the administration of contemporaneous documentation in the Implementation Rules for Special Tax Adjustments （Interim） （hereafter referred to as Rules）, especially analyzing legal obligations and concrete contents of providing contemporaneous documentation, which will be a great help for taxpayers to reduce risks of transfer pricing and enhance tax compliance in the administration of anti-tax-avoidance.