国家税务总局广州市税务局关于单边预约定价安排适用简易程序有关事项公告的常见问答

The Question-and-Answer to the Public Notice of the State Taxation Administration on Matters Regarding Application of the Simplified Procedures for Unilateral Advance Pricing Arrangements

尊敬的纳税人：

为贯彻落实中办、国办印发的《关于进一步深化税收征管改革的意见》，深化税务领域“放管服”改革，优化营商环境，促进税企合作，提高对跨境投资者的个性化服务水平和税收确定性，根据《国家税务总局关于单边预约定价安排适用简易程序有关事项的公告》（国家税务总局公告2021年第24号，以下简称“24号公告”）的有关规定，现符合一定条件的企业可以申请适用单边预约定价安排的简易程序。为便于您了解把握相关内容，以下是关于单边预约定价安排适用简易程序有关事项的公告的一些常见问答。

Dear taxpayers:

In order to implement the  issued by the General Office of the CPC Central Committee and The General Office of the State Council, deepen reform to delegate power, streamline the administration in tax services and improve the business environment by promoting cooperation between tax authorities and enterprises and improving personalized service level and tax certainty for cross-border investors, according to the (  of State Taxation Administration 〔2021〕No. 24, hereinafter referred to as ),enterprises that meet certain conditions can apply for a unilateral APA in the simplified procedure and for your timely and convenient reference, relevant FAQs are sorted out as follows.

- No. -01

单边预约定价安排适用简易程序适用的法规政策依据是什么？24号公告与《国家税务总局关于完善预约定价安排管理有关事项的公告》（2016年第64号，以下简称64号公告）如何衔接？

What are the tax laws and policies applicable to the simplified procedure for unilateral APAs ? How does  connect with the  (  of State Taxation Administration 〔2016〕No. 64, hereinafter referred to as the )?

答：国家税务总局于2016年6月印发了《国家税务总局关于完善预约定价安排管理有关事项的公告》（国家税务总局公告2016年第64号），符合条件的纳税人可以选择在申请单边预约定价安排时适用简易程序。64号公告是对预约定价安排管理的一般性规定，而《公告》是对符合一定条件的企业申请单边预约定价安排，在适用程序上的特殊规定。《公告》仅对单边预约定价安排的适用程序进行了简化压缩，并规定了具体时间要求，但未改变64号公告关于预约定价安排实质内容的规定。例如在企业申请预约定价安排适用的条件、追溯期、申请资料应包含的信息、预约定价安排文本的内容等方面都基本沿用了64号公告的规定。因此，《公告》中未做具体规定的事项应按64号公告的规定执行。简易程序和一般程序二者同时存在，符合条件的企业可以根据自身情况选择，达成的单边预约定价安排法律效力相同。

A: In June 2016, State Administration of Taxation issued the  (Public Notice of the State Taxation Administration 〔2016〕No. 64). Taxpayers that are qualified to may choose the simplified procedure when applying for a unilateral APA. While  provides general regulations for APA administration,  provides special regulations for unilateral APA applications for enterprises that meet certain conditions. In doing so,   simplifies and compresses the applicable procedures for unilateral APAs and stipulates specific time limits, but does not change the substance of APAs regulated by . For example, the provisions of  have been basically followed in terms of the applicable prerequisites, the rollback period, the information contained in the tax documents, and the texts of the advance pricing arrangement. Therefore, matters not specified in the  shall be implemented in accordance with the provisions of . Both simplified and general procedures exist at the same time. Qualified enterprises can choose according to their own situation, and the unilateral APA reached has the same legal effect.

- No. -02

24号公告对单边预约定价安排的程序进行了哪些简化？

What simplification has made for the procedure of unilateral APAs?

答：24号公告将单边预约定价安排程序简化为申请评估、协商签署和监控执行3个阶段，具体为：

首先，由于税务机关在企业申请适用简易程序前，对其关联交易、经营环境和功能风险情况有一定的了解，简易程序免去了预备会谈的阶段。

其次，24号公告将一般预约定价安排程序中的谈签意向、分析评估和正式申请3个阶段，合并为1个申请评估阶段。企业向税务机关提出申请后，税务机关应当在收到企业申请之日起90日内开展分析评估和功能风险访谈，并向企业送达《税务事项通知书》。如受理企业的申请，即为接受了企业的正式申请；如不受理，则告知企业不予受理的理由。

再次，24号公告对协商签署阶段也提出了具体时间要求。要求税务机关应当于向企业送达受理申请的《税务事项通知书》之日起6个月内与企业协商完毕（即就单边预约定价安排的文本内容达成一致）；无法达成一致的，则终止简易程序。

最后，在监控执行阶段，与一般预约定价安排程序基本保持一致。

A:  simplifies the unilateral APA procedure to three stages of (i) evaluation of application, (ii) negotiation and signing, and (iii)implementation and monitoring, as follows:

Firstly, since the tax authorities have a certain understanding of the related party transactions, business environment and functional risks before the enterprise applies for the simplified procedure, the simplified procedure eliminates the pre-filing meeting.

Secondly,  combines the three stages of letter of intent, analysis and evaluation and formal application in the general APA procedure into one evaluation of application stage. After receiving the enterprise's application, the in-charge tax authorities must conduct analysis and evaluation, and on-site functional and risk interviews. The tax authorities will send the Notice of Taxation Matters within 90 days after receiving the enterprise's application to inform the enterprise of accepting the application or not; and state the reasons for not accepting the application.

Thirdly,  also puts forward specific time requirements for the negotiation and signing stage. The in-charge tax authorities must complete the negotiation within six months of issuing the Notice of Tax Matters to the enterprise accepting the application. (i. e., the agreement of unilateral APA); if no agreement cannot  be reached, the simplified procedures shall be terminated.

Finally, in monitor and execution stage, it is basically consistent with the general APA procedure.

- No. -03

什么类型的企业可以申请适用简易程序？

What type of enterprises can apply for the simplified procedure?

答：根据24号公告第三条，符合下列条件之一的企业，可以申请适用简易程序：

(1)已向主管税务机关提供拟提交申请所属年度前3个纳税年度的、符合《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》（2016年第42号）规定的同期资料；

(2)自企业提交申请之日所属纳税年度前10个年度内，曾执行预约定价安排，且执行结果符合安排要求的；

(3)自企业提交申请之日所属纳税年度前10个年度内，曾受到税务机关特别纳税调查调整且结案的。

需要说明的是，如果有下列情形之一的，税务机关不予受理企业提交的申请：

(1)税务机关已经对企业实施特别纳税调整立案调查或者其他涉税案件调查，且尚未结案；

(2)未按照有关规定填报年度关联业务往来报告表，且不按时更正；

(3)未按照有关规定准备、保存和提供同期资料；

(4)未按照本公告要求提供相关资料或者提供的资料不符合税务机关要求，且不按时补正或者更正；

(5)企业拒不配合税务机关进行功能和风险实地访谈。

此外，对于同时涉及两个或者两个以上省、自治区、直辖市和计划单列市税务机关的单边预约定价安排，暂不适用简易程序。

A:According to the article 3 of , the enterprise that satisfied one of the following elements can apply the simplified procedure:

（1）It has provided the in-charge tax authorities with the contemporaneous documentation for the recent three tax years before applying the simplified procedures and such documentation complies with the requirements set out in the (Public Notice No .42);

（2）An APA has been in place for the past 10 tax years, and there has been compliance with that APA; or

（3）The enterprise over the past 10 tax years has been subject to special tax investigation and adjustment by the tax authority, and the case has been closed.

It should be noted that the tax authorities would not accept APA applications under the simplified procedure in certain situations,  such as:

（1） The tax authorities have already initiated a special tax adjustment investigation or other tax investigation on the enterprise; and the relevant tax investigation has not been closed;

（2） The enterprise fails to submit the "Annual Related-Party Transactions Declaration Forms" according to relevant regulations or to correct the error in the "Annual Related Party Transactions Declaration Forms" completed and submitted by it;

（3） The enterprise fails to prepare, maintain or provide transfer pricing contemporaneous data in accordance with the  relevant regulations;

（4） The enterprise fails to provide relevant information required by , or fails to provide additional and/or corrected information if the information originally provided does not meet the requirements of the tax authorities;

（5） The enterprise fails to cooperate with tax authorities’ request to conduct on- site functional and risk interviews.

In addition, a unilateral APA involves tax authorities in two or more different provinces, autonomous regions, municipalities or cities specifically designated in the state plan is temporarily not applicable.

- No. -04

申请单边预约定价安排适用简易程序需要提交哪些资料？

What materials need to be submitted to apply for the simplified procedures for unilateral APA?

答：企业有申请意向的，应当向主管税务机关提交《单边预约定价安排简易程序申请书》，并附送申请报告。申请报告包括以下内容:

(1)单边预约定价安排涉及的关联方及关联交易；

(2)单边预约定价安排的适用年度；

(3)单边预约定价安排是否追溯适用以前年度；

(4)企业及其所属企业集团的组织结构和管理架构；

(5)企业最近3至5个纳税年度生产经营情况、财务会计报告、审计报告、同期资料等;

(6)单边预约定价安排涉及各关联方功能和风险的说明，包括功能和风险划分所依据的机构、人员、费用、资产等；

(7)单边预约定价安排使用的定价原则和计算方法，以及支持这一定价原则和计算方法的功能风险分析、可比性分析和假设条件等；

(8)价值链或者供应链分析，以及对成本节约、市场溢价等地域特殊优势的考虑；

(9)市场情况的说明，包括行业发展趋势和竞争环境等；

(10)单边预约定价安排适用期间的年度经营规模、经营效益预测以及经营规划等；

(11)对单边预约定价安排有影响的境内、外行业相关法律、法规；

(12)符合本公告第三条的有关情况；

(13)其他需要说明的情况。

A:The enterprise must submit the  to the in-charge tax authorities, together with an application report. The application report includes the following content:

（1）Related parties and related party transactions to be covered by the unilateral APA;

（2）Tax years to be covered by the unilateral APA;

（3）Proposed rollback years (if any) of the unilateral APA;

（4）Organizational and management structure of the enterprise and the group it belongs to;

（5）Business operations, financial and accounting reports, audit reports, and contemporaneous transfer pricing documentation of the enterprise for the most recent 3 to 5 years, etc.;

（6）Functions performed and risks assumed by the related parties covered by the unilateral APA, including the allocation keys based used to allocate the functions and risks, such as facilities, personnel, expenses, assets involved, etc.;

（7）Proposed pricing methodologies and calculation process in the unilateral APA, and the functional and risk analysis, comparability analysis and assumptions supporting the proposed pricing methodologies and calculation process;

（8）Value chain analysis or supply chain analysis, taking into account of location specific advantages such as cost savings and market premium, etc.;

（9）Market conditions, including industry developments and trends, and competitive environment, etc.;

（10）Annual scale of operation, profit and loss forecasts and business plans for the years to be covered by the unilateral APA;

（11）The relevant industry laws and regulations in and outside China that have implications for the unilateral APA;

（12）In accordance with article 3 of this ;

（13）Any other relevant information.

- No. -05

适用简易程序的单边预约定价安排适用年度如何确定？

How to determine the applicable years of the simplified procedures for a unilateral APA?

答：24号公告明确规定，适用简易程序的单边预约定价安排适用年度为主管税务机关向企业送达受理申请的《税务事项通知书》之日所属纳税年度起3至5个年度。由于在简易程序中，将一般预约定价安排程序中的谈签意向、分析评估和正式申请3个阶段合并为1个申请评估阶段，因此适用简易程序的单边预约定价安排适用年度确定与64号公告有关规定实质是一致的。

A: The  clearly stipulates, the simplified procedure for a unilateral APA shall be within 3 to 5 years from the tax year of the date which the in-charge tax authorities issue the Notice of Tax Matters to the enterprise for accepting its application. The simplified procedure just combines the three stages of letter of intent, analysis and evaluation and formal application in the general APA procedure into one evaluation of application stage. Therefore, the determination of the applicable years of a unilateral APA under the simplified procedure is essentially consistent with the relevant provisions of The .

- No. -06

不满足同期资料准备条件的企业，是否可以通过补充准备近3个纳税年度的同期资料，获取申请适用简易程序的资格？

May the enterprise which was exempt from preparing the contemptuous transfer pricing documentation obtain the applying qualification by submitting the supplementary contemporaneous transfer pricing documents for the latest three fiscal years to tax authorities?

答：不满足同期资料准备条件的企业，可以通过补充准备，并在申请适用简易程序前，向税务机关提供近3个纳税年度的同期资料，获取申请适用简易程序的资格。

A: An enterprise that is exempt from preparing the contemptuous transfer pricing documentation may obtain the applying qualification by submitting the supplementary contemporaneous transfer pricing documents for the latest three fiscal years to tax authorities.

- No. -07

企业申请单边预约定价安排续签的，可否申请适用简易程序？

If an enterprise applies for renewal of unilateral APAs, can it apply for the simplified procedure?

答：根据24号公告第三条，“自企业提交申请之日所属纳税年度前10个年度内，曾执行预约定价安排，且执行结果符合安排要求的”，提出续签申请的企业，只要其原预约定价安排执行结果符合安排的要求，就可以申请适用简易程序。

A: According to article 3 of  , "Enterprise has once executed APAs in the recent ten tax years before applying the simplified procedure, and in compliance with the requirements of the APAs", enterprises applying for renewal can apply for the simplified procedure as long as the implementation results of the original  APA  meet  the requirements of the arrangement.

- No. -08

企业采取单边预约定价安排的方式达成成本分摊协议，可否申请适用简易程序？

Can enterprises apply for the simplified procedure when reaching cost-sharing agreement by adopting unilateral APAs?

答：只要企业符合申请适用简易程序的条件，就可以申请通过简易程序来达成成本分摊协议。不过需要注意的是，在企业提交的同期资料中还应包括成本分摊协议特殊事项文档。

A: The simplified procedure also applies with regard to cost-sharing agreements. However, it should be noted that the cost-sharing agreements special report should be included in the contemporaneous transfer pricing documents.

- No. -09

税企双方不能协商达成一致，终止简易程序后，企业是否可以重新申请简易程序？

Can the enterprise reapply for a unilateral APA under the simplified procedure while cannot agree to terminate the simplified procedure APA  with tax authority?

答：税企双方不能协商一致，终止简易程序的，企业不可以重新申请适用简易程序，但可以依据64号公告，按照一般程序重新申请预约定价安排。同时为减少企业负担，在简易程序中已经提交过的资料，无需重复提交。

A:If the tax authority and enterprise cannot agree to terminate the simplified procedure for a unilateral APA, the enterprise cannot reapply for an APA under the simplified procedure, but can apply for the APA through the standard process (pursuant to ). At the same time, in order to reduce the burden of enterprises, there is no need to re-submit the documents that has already been submitted before.

- No. -10

因单边预约定价安排执行期间发生实质性变化而终止执行的企业，是否可以重新申请适用简易程序？

Can an enterprise re-apply for the simplified procedure when terminating the implementation of a former unilateral APA due to a substantial change during the execution period?

答：单边预约定价安排执行期间，企业发生影响单边预约定价安排的实质性变化，导致终止执行的，可以按照24号公告的规定，重新申请适用单边预约定价安排简易程序。

A:During the execution, if there is a substantial change which affects the unilateral APA and results in the termination of the agreement, the enterprise can still re-apply for a unilateral APA through the simplified procedure in accordance with the provisions of .

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来源：国家税务总局广州市税务局

国家税务总局广州市税务局第二税务分局

编发：广州税务融媒体中心