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Announcement No. 6 [2017] of the State Administration of Taxation—Announcement on Issuing the Measures for the Administration of Adjustments under Special Tax Investigation and Mutual Consultation Procedures.

Country/Territory
China
Document type
Regulation
Date
2017
Source
FAO, FAOLEX
Subject
General
Keyword
Tax/levy
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

These Measures are enacted in accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, and the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof, aiming to thoroughly implement the Plan for Deepening the Reform of the State Tax and Local Tax Collection System, further improve the administration of adjustments under special tax investigation and mutual consultation procedures, actively apply the achievements of the Tax Base Erosion and Profit Shifting (BEPS) action plan, and effectively implement thetreaties, agreements or arrangements on the avoidance of double taxation signed between China and other countries.

Full text
Chinese
Website
gk.chengdu.gov.cn