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(Effective as of 1 November 1990.)
颁布日期:19901101  实施日期:19901101  颁布单位:国家税务局

  These Provisions are formulated in accordance with the provisions of the PRC, Sino-foreign Equity Joint Venture Income Tax Law1 and the PRC, Foreign Enterprise Income Tax Law2 concerning the accurate calculation of taxable income, in order to strengthen administration of the taxation on transactions between foreign investment enterprises and their affiliated companies, to fully implement taxation according to the law, to protect the carrying out of legitimate business, to protect the lawful rights and interests of Chinese and foreign investors and to plug the loopholes in taxation.

  Article 1 Foreign investment enterprises shall conduct transactions with their affiliated companies at prices similar to those for transactions between independent enterprises.

  Article 2 The term “affiliated companies of a foreign investment enterprise” refers to companies, enterprises and individuals that, with respect to funds, purchases and sales, operations, administration or other aspects of business, directly or indirectly control or are controlled by the foreign investment enterprise.

  Article 3 The term “transactions between foreign investment enterprises and their affiliated companies” refers to transactions between the two entities such as sales of products, the supply of raw materials or other assets, financing, the assignment or leasing of property, the provision of labour and other types of economic transactions.

  Article 4 The term “transactions between independent enterprises” refers to transactions conducted by unrelated companies at fair market (uncontrolled) prices, under normal conditions, and according to standard business practices.

  Article 5 Foreign investment enterprises have a responsibility to submit materials to tax authorities to prove that their transactions with their affiliated companies are conducted at prices similar to those for transactions between independent enterprises. Where prices similar to those for transactions between independent enterprises are not used, thereby reducing the taxable income or increasing the losses of foreign investment enterprises, tax authorities shall have the power to adjust the taxable income or losses of the enterprises in accordance with the methods provided in Articles 6,7,8 and 9 of these Provisions.

  Article 6 Where foreign investment enterprises do not conduct sales and purchase transactions with their related companies at prices similar to those for transactions between independent enterprises, tax authorities shall adjust the pricing by choosing a method from the following list:

  1. reference to the normal market prices of similar products, or to the standard prices or fees charged between independent enterprises for the same or similar transactions;

  2. reference to prices and profit margins obtained when selling to third parties with no association [to the enterprise in question];

  3. [calculation] of cost plus reasonable expenses and profit; or

  4. other similar methods.

  Article 7 Where the interest charged or paid on financing provided between foreign investment enterprises and their affiliated companies is lower or higher than the normal interest rates for the same types of loans, or than the interest rate that would reasonably be charged to or paid by an unaffiliated enterprise, tax authorities may adjust the interest rate according to the lending rates on the finance market.

  Article 8 Where foreign investment enterprises and their affiliated enterprises trade personal services, and do not charge or pay fees for such services similar to those charged between independent enterprises, the tax authorities may adjust the price of such fees according to the standard fees normally charged for other similar labour activities.

  Article 9 Where foreign investment enterprises and their affiliated enterprises conduct transactions such as the assignment of property or interests, and do not charge or pay fees for the use of such property or interests similar to those charged or paid by independent enterprises, the tax authorities may adjust the fees in accordance with a rate that would reasonably charged to or paid by an unaffiliated enterprise.

  Article 10 Except as provided otherwise, foreign investment enterprises may not pay administrative fees to affiliated companies.

  Article 11 These Provisions shall be effective as of 1 November 1990


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