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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.

País/Territorio
China
Tipo de documento
Reglamento
Fecha
2017
Fuente
FAO, FAOLEX
Materia
General
Palabra clave
Tasa/impuesto
Área geográphica
Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste
Resumen

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.

Texto completo
Chino
Página web
gk.chengdu.gov.cn