China

Regulations 

After finalising the new transfer pricing regulations and reporting forms, China's highest tax authority, the State Administration of Taxation, continues to release new regulations and guidelines.

China Transfer Pricing regulation

 

Date
(mm/yyyy)
Texts of Key China Regulations
08/2013 China Advance Pricing Arrangement Annual Report 2012 (PDF 1.9MB)
12/2012 China Advance Pricing Arrangement Annual Report 2011 (PDF 1.32MB)
04/2012 Guoshuifa [2012] No.41, 2012/04, Circular of the State Administration of Taxation on reinforcing the International Tax Administration System [Chinese] (PDF 343KB)
03/2012 Guoshuihan [2012] No.111, 2012/03, Circular of the State Administration of Taxation on Anti-tax avoidance Work Situation Report in 2011 [Chinese] (PDF 343KB)
02/2012 Guoshuifa [2012] No.16, 2012/02, Circular of the State Administration of Taxation on issuing the "Regulations on Joint hearing of Major Special Tax Adjustments Cases (Trial Implementation)" [Chinese] (PDF 239KB)
02/2012 Guoshuifa [2012] No.13, 2012/02, Notice of State Administration of Taxation on issuing the internal work procedures of Special Tax Adjustments (Trial Implementation) [Chinese] (PDF 265KB)
07/2011 Announcement 45 / Jul 2011: Printing and Distributing the Administrative Measures for Income Tax on Chinese-controlled Resident Enterprises Incorporated Overseas (Trial Implementation) (PDF 39KB)
07/2011 Announcement 45 / Jul 2011: Printing and Distributing the Administrative Measures for Income Tax on Chinese-controlled Resident Enterprises Incorporated Overseas (Trial Implementation) [ Chinese ] (PDF 254KB)
03/2011 Guoshuihan [2011] No.167, 2011/03, Circular of the State Administration of Taxation on Anti-tax avoidance Work Situation Report in 2010 [Chinese]  (PDF 353KB)
12/2010 Circular SAT Announcement [2010] No.26, 2010/12, Announcement of the State Administration of Taxation on Publishing the Catalogue of Current Effective Tax Regulatory documents [Chinese] (PDF 667KB)
12/2010 China Advance Pricing Arrangement Annual Report (PDF 558KB)
07/2010 Circular Guoshuihan 323: Notice on Conducting Examinations of Contemporaneous Documentation (PDF 103KB)
07/2010 Guoshuifa [2010] No.75, 2010/07, Circular of the State Administration of Taxation on issuing comentary on "AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME" and its protocol  [Chinese] (PDF 465KB)
03/2010 Circular Guoshuihan 84: The Bulletin of the State Administration of Taxation on Anti-tax Evasion in 2009 [ Chinese ] (PDF 174KB)
12/2009 Guoshuihan [2009] No.698, 2009/12, Circular of the State Administration of Taxation on Strengthening the Administration of Corporate Income Tax on Income from Transfer of Equity by Non-resident Enterprises (PDF 24KB)
12/2009 Guoshuihan [2009] No.698, 2009/12, Circular of the State Administration of Taxation on Strengthening the Administration of Corporate Income Tax on Income from Transfer of Equity by Non-resident Enterprises [ Chinese ] (PDF 218KB)
07/2009 Circular Guoshuihan 363: Notice on Strengthening the Monitoring and Investigation of Cross-Border Related-Party Transactions (PDF 12.6KB)
06/2009 Circular Jibianhan 85: Circular on the Implementation of Nationwide Investigations on Highway Operation Enterprises (PDF 12.5KB)
05/2009 Circular 90: SAT Distributes "Guide for Large-scale Enterprises to Manage Taxation Risks (Provisional)" (PDF 27.9KB)
04/2009 Circular 188: Notice of the State Administration of Taxation on Intensifying the Transfer Pricing Follow-up Administration (PDF 30.2KB)
02/2009 Circular 134: Supplementary Notice of the 2008 CIT Filing (PDF 19.3KB)
03/2009 Circular Guoshuihan 106: The Bulletin of the State Administration of Taxation on Anti-tax Evasion in 2008 [ Chinese ] (PDF 137KB)
02/2009 Circular 72: Notice of the SAT on Issuing the Requirements for Filing Related Party Transactions Annual Reporting Forms (PDF 445KB)
01/2009 Circular Guoshuihan 37: Notice of the State Administration of Taxation on Simplifying the Determination of the Actual Tax Rate of the Country where the Foreign Corporation Controlled by Chinese Resident Shareholder Resides (PDF 12.1KB)
01/2009 Circular 2: Implementation Measures of Special Tax Adjustments (Provisional) (PDF 219KB)
01/2009 Circular 2: Implementation Measures Attached Forms (PDF 293KB)
01/2009 Circular 2: KPMG chapter by chapter analysis of Circular 2 (PDF 175KB)
12/2008 Circular 1064: Notice of the State Administration of Taxation on Distributing the List of the Enterprises Subject to Special Liaison with the State Administration of Taxation (PDF 20.9KB)
09/2008 Circular 121: Notice on the Deduction of Interest Expenses Due to Related Parties in Computing Taxable Income (PDF 23.6KB)
08/2008 Circular 86: Notice of the State Administration of Taxation on Corporate Income Tax Implications of Fees Charged for Service Charges between a Parent Company and its Subsidiaries (PDF 13.7KB)
01/2008 Full text of the Corporate Income Tax Law and Implementation rules (PDF 632KB)
01/2008 Corporate Income Tax Law [ Chinese ] (PDF 187KB)
01/2008 Corporate Income Tax Implementation rules [ Chinese ] (PDF 289KB)

 

 ‭(Hidden)‬ Texts of key China regulations

 ‭(Hidden)‬ China alerts

Important regulations

Circular 2 - The key aspects of China's new Transfer Pricing regime, promulgated via the Administrative Regulations on Special Tax Adjustments (Circular 2) 2008.

 

China Advance Pricing Arrangement Annual Report - The China's State Administration for Taxation (SAT) recently issued its inaugural advance pricing arrangement (APA) report.

 

Circular 323 - July 2010: Notice on Conducting Examinations of Contemporaneous Documentation

 


 

 

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