當(dāng)前，國際稅改已進(jìn)入后BEPS時代，國際稅收規(guī)則的巨大變化和稅收透明度的急劇增強(qiáng)對跨國公司的經(jīng)營和稅務(wù)機(jī)關(guān)的管理都帶來極大挑戰(zhàn)。江蘇省國稅局倡導(dǎo)稅企之間合作遵從，提出了打造國際稅收透明度示范區(qū)、實現(xiàn)稅收管理現(xiàn)代化和國際化的工作目標(biāo)。在發(fā)布《江蘇省國稅局2014-2015年度國際稅收遵從管理規(guī)劃》獲得企業(yè)和各界肯定的基礎(chǔ)上，結(jié)合國際稅收規(guī)則的新變化和國家稅務(wù)總局在國際稅收管理方面的新要求，擬定《江蘇省國稅局2016-2018年度國際稅收遵從管理規(guī)劃》，從研究與觀察的角度，提出一些看法和認(rèn)識，供企業(yè)關(guān)注與參考。

　　一、跨境稅收風(fēng)險控制應(yīng)納入公司治理和內(nèi)部控制

　　BEPS報告提出，企業(yè)應(yīng)將稅務(wù)治理和納稅遵從作為企業(yè)治理和風(fēng)險管理的重要內(nèi)容。國際權(quán)威機(jī)構(gòu)多年的調(diào)查表明，跨境交易特別是關(guān)聯(lián)交易是跨國公司面臨的最主要稅收風(fēng)險。G20稅改大大提高了社會各界對跨國公司逃避稅的關(guān)注，降低跨境稅收風(fēng)險不僅關(guān)乎企業(yè)經(jīng)營風(fēng)險和成本，而且關(guān)乎企業(yè)社會道德和形象。為此，我們建議跨國納稅人：（1）將跨境交易稅收風(fēng)險控制納入公司治理和內(nèi)部控制，董事會應(yīng)制定稅務(wù)風(fēng)險管理策略，統(tǒng)籌內(nèi)部各層級、各部門共同做好風(fēng)險防范；（2）涉及集團(tuán)內(nèi)的關(guān)聯(lián)交易定價、跨境業(yè)務(wù)重組、離岸架構(gòu)設(shè)計等重大事項，應(yīng)經(jīng)董事會審議集體討論決策；（3）企業(yè)可以委托中介機(jī)構(gòu)提供專業(yè)服務(wù)，但并不因此改變企業(yè)對涉稅行為法律責(zé)任和后果的承擔(dān)。

　　二、充分考慮中國特殊因素對利潤的貢獻(xiàn)

　　BEPS行動計劃明確指出，地域特殊因素是可比性分析要素之一，跨國公司全球利潤分配中應(yīng)充分考慮地域特殊因素對利潤的貢獻(xiàn)。為此，我們提醒跨國公司關(guān)注以下中國特殊因素：（1）優(yōu)良的公共基礎(chǔ)設(shè)施。中國經(jīng)濟(jì)的重要特征是投資驅(qū)動，多年來，中國政府對基礎(chǔ)設(shè)施和公共服務(wù)設(shè)施投入巨大，尤其是沿海地區(qū)公共基礎(chǔ)設(shè)施的水準(zhǔn)已不亞于歐美發(fā)達(dá)國家。稅收在本質(zhì)上是對公共設(shè)施和公共服務(wù)的付費，良好的公共產(chǎn)品有助于企業(yè)經(jīng)營效益的提升，跨國公司在集團(tuán)利潤分配中應(yīng)對此加以重視和考量；（2）巨大型中國市場。中國人口眾多且中產(chǎn)階層快速崛起，擁有巨大的市場和消費群體，這一市場的龐大性和快速增長性具有全球獨有性和其他中小發(fā)展中國家不可比擬性。在中國占有較大市場份額的跨國公司應(yīng)充分考慮并量化巨大型市場因素對集團(tuán)利潤的貢獻(xiàn)；（3）高附加值勞務(wù)。中國從事研發(fā)、軟件設(shè)計等高附加值勞務(wù)的技術(shù)人員成長迅速、人數(shù)龐大、種類齊全、性價比高，不少跨國公司的中國成員企業(yè)承擔(dān)了集團(tuán)研發(fā)活動，但高附加值勞務(wù)人員的薪酬與發(fā)達(dá)國家相比明顯偏低，由此帶來的成本節(jié)約需予以考量。稅務(wù)機(jī)關(guān)在轉(zhuǎn)讓定價調(diào)查、預(yù)約定價和雙邊磋商中將會充分考慮中國特殊因素對利潤的貢獻(xiàn)。江蘇省國稅局對以下兩個“一高一低”的情況將重點關(guān)注：一是跨國公司中國成員企業(yè)的銷售收入、資產(chǎn)、高附加值勞務(wù)人數(shù)占集團(tuán)比例高，而利潤與稅收占集團(tuán)比例低；二是集團(tuán)來源于中國市場的銷售和利潤占比高，而留在中國成員企業(yè)的利潤和稅收占比低。

　　三、企業(yè)職能風(fēng)險承擔(dān)與利潤分配應(yīng)一致

　　BEPS報告強(qiáng)調(diào)，稅收要與經(jīng)濟(jì)行為和價值創(chuàng)造相一致，經(jīng)濟(jì)實質(zhì)要與法律形式相一致，而企業(yè)經(jīng)濟(jì)活動和價值創(chuàng)造的直接表現(xiàn)就是其履行的職能和承擔(dān)的風(fēng)險。從江蘇情況來看，多年以來跨國公司對在華子公司職能定位上存在以下問題：一是任意性，強(qiáng)調(diào)法律形式，忽視經(jīng)濟(jì)實質(zhì)，不符合獨立交易原則；二是不真實性，盡管中國市場在集團(tuán)價值創(chuàng)造中的重要性不斷加強(qiáng)，本土化的研發(fā)、營銷職能不斷增加，集團(tuán)對此認(rèn)識不足，強(qiáng)調(diào)總部研發(fā)、營銷的重要性和法律形式的重要性，忽視在華成員企業(yè)的經(jīng)濟(jì)實質(zhì)和價值創(chuàng)造的作用；三是滯后性，對國際稅收規(guī)則和中國國際稅收立法的變動不敏感、缺乏深入研究，職能定位不根據(jù)變化情況調(diào)整，多年不變，嚴(yán)重滯后，釀成風(fēng)險。為此，我們建議跨國公司：（1）認(rèn)真審視在華成員企業(yè)在經(jīng)營活動中實際履行的職能和承擔(dān)的風(fēng)險，據(jù)實做出企業(yè)職能和風(fēng)險的準(zhǔn)確定位，不能主觀做出與實質(zhì)不符的定位；（2）動態(tài)審視在華子公司經(jīng)營活動的變化，伴隨集團(tuán)業(yè)務(wù)的發(fā)展或重組，在華子公司的職能風(fēng)險可能已經(jīng)發(fā)生變化，增加了研發(fā)或營銷職能，不能固守舊制，仍定位為“兩頭在外”的契約制造商，人為給予低成本加成回報，應(yīng)根據(jù)實際情況調(diào)整企業(yè)定位和利潤歸屬；（3）職能風(fēng)險的調(diào)整應(yīng)考慮相應(yīng)補償，如在華子公司前期承擔(dān)了大量研發(fā)或營銷活動，在即將進(jìn)入后續(xù)收益期時，集團(tuán)將該職能剝離到其他關(guān)聯(lián)企業(yè)，則該職能調(diào)整應(yīng)按獨立交易原則加以審視，考慮對前期職能承擔(dān)的補償。

　　四、對無形資產(chǎn)本地化研發(fā)和受托研發(fā)給予合理回報

　　BEPS《無形資產(chǎn)轉(zhuǎn)讓定價報告》將開發(fā)、提升、維護(hù)、保護(hù)和利用并列為創(chuàng)造無形資產(chǎn)價值的五大環(huán)節(jié)，對無形資產(chǎn)價值創(chuàng)造的貢獻(xiàn)成為分享無形資產(chǎn)超額利潤的依據(jù)。實踐中，中國成員企業(yè)在集團(tuán)原有技術(shù)基礎(chǔ)上進(jìn)行本地化的改造、升級、拓展，或者接受集團(tuán)委托進(jìn)行研發(fā)活動，均可能構(gòu)成無形資產(chǎn)價值創(chuàng)造。為此，提醒跨國納稅人：（1）本土化研發(fā)或受托研發(fā)即使是在總部總體決策指導(dǎo)下，仍有具體決策、風(fēng)險承擔(dān)、資產(chǎn)使用、重要人員投入等特征，在價值創(chuàng)造中發(fā)揮特定作用?？偛繘Q策應(yīng)獲取應(yīng)有利潤，但不應(yīng)忽視本地化或受托研發(fā)對無形資產(chǎn)價值的貢獻(xiàn)，更不能僅靠法律形式人為將超額利潤歸集到集團(tuán)內(nèi)某一公司，特別是位于低稅地的公司；（2）受托研發(fā)不是一般性集團(tuán)內(nèi)勞務(wù)，不能僅按低成本加成率予以回報，要結(jié)合研發(fā)人員投入、研發(fā)成果利用以及研發(fā)中的成本節(jié)約等因素，對受托研發(fā)活動給予充分補償；（3）僅擁有無形資產(chǎn)的法律所有權(quán)或僅提供資金，未承擔(dān)相關(guān)風(fēng)險、履行相應(yīng)職能的企業(yè)，只能按獨立交易原則獲取與之相應(yīng)的補償，不能享有無形資產(chǎn)的超額回報。

　　五、重視業(yè)務(wù)重組經(jīng)濟(jì)實質(zhì)

　　跨國納稅人的全球業(yè)務(wù)重組日漸頻繁，其中不少涉及中國成員企業(yè)職能和相關(guān)資產(chǎn)的調(diào)整。根據(jù)我國企業(yè)所得稅法規(guī)定，集團(tuán)業(yè)務(wù)重組應(yīng)具有合理商業(yè)目的和經(jīng)濟(jì)實質(zhì)，以避免被稅務(wù)機(jī)關(guān)重新定性而做出納稅調(diào)整的風(fēng)險。為此，提醒跨國納稅人：（1）業(yè)務(wù)重組應(yīng)基于合理商業(yè)目的，不應(yīng)以獲取稅收利益為唯一目的或主要目的，如人為設(shè)置中間架構(gòu)、增加交易環(huán)節(jié)等；（2）業(yè)務(wù)重組應(yīng)有公司內(nèi)部完整決策程序和過程資料相佐證，包括董事會決議、內(nèi)部備忘錄、重組評估報告、重組合同、補充協(xié)議、收付款憑證、與相關(guān)交易方的溝通記錄等相關(guān)資料；（3）業(yè)務(wù)重組應(yīng)有實質(zhì)性的功能、風(fēng)險或資產(chǎn)轉(zhuǎn)移，合同形式與實際執(zhí)行相符，重組后的各方利潤歸屬應(yīng)與新的資產(chǎn)、職能和風(fēng)險配置格局相一致。

　　六、基于價值貢獻(xiàn)適用適當(dāng)?shù)霓D(zhuǎn)讓定價方法

　　BEPS報告指出轉(zhuǎn)讓定價結(jié)果應(yīng)與價值創(chuàng)造相一致，強(qiáng)調(diào)在做好關(guān)聯(lián)交易各方功能和風(fēng)險分析的基礎(chǔ)上確定符合獨立交易原則的定價。實踐中，隨著跨國公司全球化發(fā)展，一些行業(yè)的企業(yè)集中度非常高，可比信息匱乏，運用傳統(tǒng)的轉(zhuǎn)讓定價方法難度較大。BEPS行動計劃提出，在堅持獨立交易原則的基礎(chǔ)上，可以運用其他方法。我們根據(jù)近年來轉(zhuǎn)讓定價調(diào)查和APA實踐以及與部分跨國公司形成的共識，建議跨國納稅人調(diào)整思維定勢，根據(jù)實際情況嘗試基于集團(tuán)全球價值鏈分析的轉(zhuǎn)讓定價方法，具體可分為三個步驟：（1）充分占有信息，包括集團(tuán)轉(zhuǎn)讓定價全球文檔、國別報告、商業(yè)數(shù)據(jù)庫、內(nèi)部財務(wù)信息等，加強(qiáng)集團(tuán)內(nèi)部的溝通，充分了解相關(guān)信息的實質(zhì)；（2）依據(jù)占有的信息，分析集團(tuán)價值鏈的整體營運及獲利情況，梳理價值鏈上各項職能的承擔(dān)者和履行情況，識別價值創(chuàng)造的核心要素，如無形資產(chǎn)、固定資產(chǎn)、人員、市場等；（3）按照已確定的某個或某組核心要素指標(biāo)（如資產(chǎn)、銷售、費用、成本等），將價值鏈上的總利潤在各職能及其承擔(dān)者之間進(jìn)行分配，確保利潤分配結(jié)果與價值鏈上各方的職能和風(fēng)險承擔(dān)相匹配。分析應(yīng)堅持獨立交易原則，稅企雙方應(yīng)充分溝通形成共識，避免簡單運用公式分配法進(jìn)行利潤歸屬。

　　七、避免激進(jìn)的稅收籌劃

　　G20稅改達(dá)成的重要共識是按照經(jīng)濟(jì)實質(zhì)征稅、避免雙重不征稅，并督促各國審視和調(diào)整本國稅法中存在的漏洞。為此，提醒跨國納稅人，避免設(shè)計和使用以規(guī)避納稅為主要目的的激進(jìn)稅收籌劃，比如：（1）在低稅地設(shè)立殼公司，僅滿足法律形式但不從事實質(zhì)性經(jīng)濟(jì)活動，將股權(quán)、債權(quán)、無形資產(chǎn)歸集到該公司，獲取收益時一方面享受稅收協(xié)定減免稅優(yōu)惠，另一方面享受設(shè)立地對境外所得免稅優(yōu)惠；（2）設(shè)立多層境外持股架構(gòu)，形式上轉(zhuǎn)變?yōu)橥鈬髽I(yè)，但實質(zhì)上實際管理機(jī)構(gòu)仍在國內(nèi)，籍此規(guī)避中國稅收管轄權(quán)；（3）通過拆分合同、簽訂三方合同，隱藏或減少非居民勞務(wù)，規(guī)避常設(shè)機(jī)構(gòu)的認(rèn)定，在包含設(shè)備進(jìn)口、技術(shù)服務(wù)、技術(shù)使用等多項內(nèi)容的總合同中，人為調(diào)整或混淆項目收費，減少應(yīng)稅項目金額。稅務(wù)機(jī)關(guān)將按照實質(zhì)重于形式的原則做出納稅調(diào)整，防止稅基侵蝕和利潤轉(zhuǎn)移。

　　八、避免出現(xiàn)被列為高風(fēng)險的幾種錯配

　　從稅務(wù)機(jī)關(guān)風(fēng)險管理的角度，我們告知跨國納稅人，稅務(wù)機(jī)關(guān)特別關(guān)注以下現(xiàn)象中可能存在的錯配：（1）集團(tuán)利潤趨勢與中國成員企業(yè)利潤趨勢不一致。集團(tuán)整體盈利較好而在華成員企業(yè)微利甚至虧損；（2）集團(tuán)社會形象和稅收貢獻(xiàn)不一致。集團(tuán)在國內(nèi)外享有盛譽，而在華成員企業(yè)在當(dāng)?shù)貛缀鯖]有或很少有稅收貢獻(xiàn)；（3）價值貢獻(xiàn)和利潤分配不一致。在華成員企業(yè)是集團(tuán)重要生產(chǎn)基地甚至伴有研發(fā)職能，中國市場構(gòu)成集團(tuán)重要市場份額，但在華成員企業(yè)僅獲得很少的集團(tuán)利潤占比；（4）高新技術(shù)企業(yè)定位與稅收表現(xiàn)不一致。享受高新技術(shù)企業(yè)優(yōu)惠而處于低利狀態(tài)，同時向境外支付大額特許權(quán)使用費；（5）經(jīng)營規(guī)模變化與經(jīng)營效益變化不一致。在華成員企業(yè)經(jīng)營規(guī)模穩(wěn)定甚至不斷擴(kuò)大，但長期處于微利甚至虧損狀態(tài)；（6）投入與產(chǎn)出不一致。在華成員企業(yè)長期對外支付特許權(quán)使用費或其他集團(tuán)費用，但無形資產(chǎn)的使用和高額的勞務(wù)購買沒有帶來經(jīng)營成效，反而長期處于微利或虧損狀態(tài)。

　　九、提高同期資料準(zhǔn)備質(zhì)量

　　BEPS《轉(zhuǎn)讓定價同期資料和分國信息批露指引》不僅要求納稅人準(zhǔn)備本地文檔，而且要求納稅人提供主文檔和國別報告，對跨國公司信息披露提出了更高要求。實踐中，很多納稅人同期資料信息與申報信息不一致、職能定位與實際情況不一致、可比對象選擇主觀性強(qiáng)、特殊因素調(diào)整缺乏合理依據(jù)、文檔準(zhǔn)備模板化等問題相當(dāng)突出。有些企業(yè)的管理層和業(yè)務(wù)人員、財稅人員對獨立交易原則、可比對象、轉(zhuǎn)讓定價方法等缺乏基本認(rèn)識，作為子公司既無定價決策權(quán)，在同期資料準(zhǔn)備中又缺乏與總部的有效溝通，造成同期資料信息與總部全球文檔信息產(chǎn)生矛盾。為此，我們提醒跨國納稅人高度重視同期資料準(zhǔn)備質(zhì)量：（1）密切關(guān)注即將出臺的同期資料新規(guī)，按要求真實、完整、準(zhǔn)確地提供各項信息，統(tǒng)籌好本地文檔、國別報告、主文檔的信息準(zhǔn)備，避免錯漏、矛盾和缺失；（2）同期資料準(zhǔn)備質(zhì)量將作為企業(yè)風(fēng)險等級評定的重要依據(jù)，稅務(wù)機(jī)關(guān)定期對同期資料開展審核，對質(zhì)量較差的企業(yè)提高風(fēng)險評級，作為轉(zhuǎn)讓定價調(diào)查的重點關(guān)注對象；（3）中介機(jī)構(gòu)應(yīng)發(fā)揮專業(yè)技能，幫助企業(yè)提高同期資料質(zhì)量，對參與企業(yè)同期資料制作且質(zhì)量較差的中介機(jī)構(gòu)及其從業(yè)人員，稅務(wù)機(jī)關(guān)將在一定范圍內(nèi)予以通報；（4）跨國公司總部應(yīng)按照稅收透明度原則、BEPS報告相關(guān)指引以及中國稅收征管法的要求，加強(qiáng)對跨國關(guān)聯(lián)交易的風(fēng)險控制，提高在華成員企業(yè)同期資料質(zhì)量，幫助中國成員企業(yè)向稅務(wù)機(jī)關(guān)披露全球架構(gòu)、全球定價原則等信息。

　　十、重視申報、備案類法律義務(wù)的遵從

　　依法行政推進(jìn)稅收法定原則的落實，不僅要求稅務(wù)機(jī)關(guān)按照職責(zé)清單規(guī)范執(zhí)法，對納稅人自主申報也提出更高要求，納稅人應(yīng)對申報、備案的合規(guī)性承擔(dān)法律責(zé)任。為此，從國際稅收的角度提醒跨國納稅人：（1）及時履行申報、備案義務(wù)，包括關(guān)聯(lián)交易申報、非居民稅款扣繳申報、非居民合同備案、對外支付備案、享受協(xié)定待遇備案、特殊稅務(wù)處理備案、間接財產(chǎn)轉(zhuǎn)讓報告、境外投資報告等，均應(yīng)按規(guī)定時限辦理；（2）申報、備案的信息和數(shù)據(jù)應(yīng)真實完整反映企業(yè)經(jīng)營情況，稅務(wù)機(jī)關(guān)會通過系統(tǒng)內(nèi)外信息比對，審核發(fā)現(xiàn)申報、備案信息存在的重大錯漏；（3）申報、備案的遵從情況影響企業(yè)風(fēng)險等級評定，稅務(wù)機(jī)關(guān)風(fēng)險管理起始于申報、備案信息的分析、比對，對存在重大缺失和差錯、政策適用不當(dāng)?shù)募{稅人，將啟動風(fēng)險應(yīng)對。

　　十一、充分認(rèn)識《多邊稅收征管互助公約》、CRS和FATCA實施對企業(yè)的影響

　　隨著《多邊稅收征管互助公約》、《金融賬戶涉稅信息自動交換標(biāo)準(zhǔn)》（CRS）和《海外賬戶稅收合規(guī)法案》（FATCA）的陸續(xù)生效和實施，各國在稅收征管實踐層面將國際間協(xié)作突破性地拓展到金融賬戶信息的批量自動交換，跨國企業(yè)在全球的賬戶持有者（個人或企業(yè)）名稱、地址、賬戶余額、分類統(tǒng)計的股息、利息、資產(chǎn)性收入等信息將陸續(xù)向稅務(wù)機(jī)關(guān)透明，金融賬戶信息的自動交換將極大擠壓以往利用信息不透明進(jìn)行跨境逃避稅籌劃的空間。為此，提醒跨國納稅人：（1）充分了解《公約》、CRS和FATCA的具體內(nèi)容并分析其對企業(yè)的潛在影響，規(guī)范好與股息、利息和資產(chǎn)性收入相關(guān)的金融賬戶管理；（2）研究跨國經(jīng)營涉及的相關(guān)國家稅法，按照G20稅改新規(guī)—征稅權(quán)與經(jīng)濟(jì)活動實質(zhì)相一致的原則，規(guī)范好集團(tuán)利潤和稅源在國家間的分配；（3）具有隱匿收入或?qū)⒗麧櫠逊e在境外離岸賬戶等潛在風(fēng)險的公司或個人，應(yīng)按國內(nèi)稅法要求進(jìn)行申報或調(diào)整。稅務(wù)機(jī)關(guān)將運用國際征管協(xié)作手段，統(tǒng)籌企業(yè)所得稅、個人所得稅管理，開展比對分析，加大對跨境逃避稅的管理力度。

　　十二、樹立全球價值鏈布局中的國際稅收遵從意識

　　經(jīng)濟(jì)全球化使各國經(jīng)濟(jì)稅收利益的聯(lián)系更加緊密，跨境交易監(jiān)管在各國稅收管理中日益受到重視。為此，提醒跨國納稅人，特別是“走出去”企業(yè)，在全球價值鏈布局中樹立國際稅收遵從意識：（1）“走出去”企業(yè)在居民國對全球所得負(fù)有納稅義務(wù)，應(yīng)充分認(rèn)識母公司在中國的法律責(zé)任和遵從風(fēng)險，不應(yīng)僅通過法律形式人為將母公司職能調(diào)整到缺乏經(jīng)濟(jì)實質(zhì)的境外子公司，規(guī)避境內(nèi)納稅義務(wù)；（2）從商務(wù)與稅務(wù)相結(jié)合的角度，統(tǒng)籌本國與東道國投資和稅收法律法規(guī)，在資本輸出、經(jīng)營、回收階段，考慮不同投資形式的稅收成本，充分做好投資規(guī)劃； （3）“走出去”企業(yè)跨境關(guān)聯(lián)交易應(yīng)遵循獨立交易原則，母公司向境外輸出專有技術(shù)、商標(biāo)等無形資產(chǎn)使用權(quán)，應(yīng)合理收取無形資產(chǎn)使用費，確定使用的關(guān)聯(lián)交易定價要符合母國和投資國的稅法規(guī)定，規(guī)避反避稅調(diào)查風(fēng)險；（4）母公司將無形資產(chǎn)所有權(quán)全部或部分轉(zhuǎn)移到境外的，應(yīng)遵循國際慣例和通行做法，對無形資產(chǎn)價值進(jìn)行評估，根據(jù)評估作價依法進(jìn)行稅務(wù)處理；（5）遇到雙重征稅、境外涉稅爭端或不公正稅收待遇，可以運用稅收協(xié)定啟動相互磋商程序，維護(hù)自身權(quán)益。

　　十三、增強(qiáng)稅企溝通和信息透明度

　　G20稅改倡導(dǎo)提高透明度，解決信息不對稱導(dǎo)致的稅收問題。稅企間的良好溝通和信息透明，既是納稅人自我遵從的重要表現(xiàn)，也是合作遵從的核心所在。為此，建議跨國納稅人：（1）主動加強(qiáng)與稅務(wù)機(jī)關(guān)的溝通，涉及集團(tuán)統(tǒng)一規(guī)劃、全球部署事項，在華成員企業(yè)盡可能邀請集團(tuán)總部派員參與稅企溝通，提高溝通效果，為稅務(wù)機(jī)關(guān)做出正確判斷、采取合理稅務(wù)處理提供支持；（2）對拒絕溝通、不履行資料提供義務(wù)的納稅人，稅務(wù)機(jī)關(guān)可通過跨國稅收情報交換或第三方渠道，獲取和查證相關(guān)信息，視情節(jié)輕重依法采取行政處罰、核定征收等措施；（3）特別要提醒的是，在稅收檢查中依照法定程序要求企業(yè)提供證據(jù)，企業(yè)依法應(yīng)當(dāng)提供而拒不提供，在訴訟程序中提供的證據(jù)，中國法院一般不予采納。

　　十四、關(guān)注江蘇國稅跨境稅源管理舉措

　　從2016年起，國際稅改進(jìn)入成果轉(zhuǎn)化和實踐的后BEPS時代，國地稅征管體制改革也將進(jìn)入實施階段，江蘇省國稅局將進(jìn)一步轉(zhuǎn)變觀念與方式，提升技術(shù)手段，推動業(yè)務(wù)創(chuàng)新，提高對跨國納稅人監(jiān)管水平：（1）開展大數(shù)據(jù)分析，整合企業(yè)申報信息、商業(yè)數(shù)據(jù)庫信息以及外管、商務(wù)等第三方信息，運用數(shù)據(jù)倉庫技術(shù)開展風(fēng)險篩查，監(jiān)控跨國企業(yè)利潤水平變動，結(jié)合企業(yè)內(nèi)控情況、溝通意識、信息透明度、同期資料準(zhǔn)備質(zhì)量等，確定風(fēng)險等級，聚焦高風(fēng)險企業(yè)開展風(fēng)險應(yīng)對；（2）強(qiáng)化反避稅調(diào)查，抓住職能承擔(dān)、價值鏈定位、經(jīng)濟(jì)實質(zhì)與稅收貢獻(xiàn)相匹配的核心，對轉(zhuǎn)讓定價、資本弱化、受控外國公司、利用無形資產(chǎn)或金融工具轉(zhuǎn)移利潤等跨境避稅行為加大調(diào)查力度；（3）建立高層溝通渠道，省局將加強(qiáng)與跨國公司集團(tuán)總部的直接溝通，傳遞跨境稅源管理案件的觀點及處理意見，使集團(tuán)總部參與信息披露和稅企對話，解決信息不對稱和決策環(huán)節(jié)多、耗時長、應(yīng)對效果不佳的問題；（4）積極實踐國際稅改成果，重點關(guān)注中國特殊因素的利潤貢獻(xiàn)、無形資產(chǎn)本土化的利潤回報、價值貢獻(xiàn)分配法的適用、協(xié)定濫用、人為規(guī)避常設(shè)機(jī)構(gòu)等熱點、難點問題，回應(yīng)納稅人關(guān)切，豐富中國觀點維護(hù)國家稅收權(quán)益。

　　2016-2018 Compliance Plan on International Tax Administration

　　Jiangsu Provincial Office， SAT

　　At present， international tax reform has entered post-BEPS period. The great changes on the rules of international taxation and the increasing demand on tax transparency bring tremendous challenges to business operation as well as tax administration. Jiangsu provincial office of SAT （hereinafter referred to as “Jiangsu Office”） initiates cooperative compliance between taxpayers and tax authorities， and puts forward the goal of building a demonstration pilot of transparent international taxation to realize a modern and internationalized tax administration. To meet the new changes of international tax rules and the demands of SAT， as well as proposing the standpoints and research results of tax authority， Jiangsu Office formulates the 2016-2018 Compliance Plan on International Tax Administration for your reference.

　　1.     Cross-border tax risk control should be brought into corporate governance and internal control

　　BEPS reports indicate that enterprises should bring tax management and tax compliance into corporate governance and risk management. Years of surveys made by international authoritative institutions shows that cross-border transactions， especially related transactions， are the primary tax risk multinational corporations confronted. Thanks to G20 tax reform， tax evasion and avoidance of MNCs have drawn more and more attention of society. We think that to reduce cross-border tax risks not only concerned with operating risks and costs， but also concerned with the social morality and image of enterprises， and we suggest：（1）Bring the control of cross-border tax risk into corporate governance and internal control. Board of directors should map up risk management strategy and make an overall departmental arrangement for risk prevention；（2）Important issues such as intra-group related transaction pricing，cross border restructuring and offshore structure designs should be discussed and decided by board of directors；（3）Entrusted Intermediary institutions may provide professional services， but the legal responsibilities and consequences of tax-related behaviors should undoubtedly be undertaken by the enterprise itself.

　　2.     Fully consider the contribution of China‘s advantageous factors to the profits of Group BEPS action plan clearly points out that special regional advantage is one of comparable factors， MNCs should fully considered the contribution of special regional factors when allocate global profits. Therefore， we remind MNCs to pay more attention to China’s special factors as follows：（1） Perfect public infrastructure. China is an investment-driven economy. For decades， Chinese government has made a great input on infrastructure and public service facilities. The convenience of infrastructure in china‘s east coastal regions could be on par with that in developed countries. Tax essentially is an expense for the use of infrastructure and public service， perfect public goods is helpful for business operation and profit-making. MNCs should lay attention and consideration on this factor in global profit allocation；（2） Large Chinese market. China has a huge population and a fast growing middle class that form a great market capacity and huge consumer groups. This factor is unique in the world and inimitable by other small and medium-sized developing countries. Those MNCs which occupy major market shares in China should fully consider and quantify the contribution of this factor；（3） High value-added labor service. China has a large growing number of technicians of high value-added labor service in R&D and software design， many Chinese subsidiaries of MNCs have undertaken R&D activities for the Group but paid comparatively low salaries to those Chinese technicians. MNCs should consider the cost saving of this factor. Tax authorities will fully consider the contributions of China’s advantageous factors to the profit of Group in Transfer Pricing investigation， APA and bilateral negotiation. Jiangsu Office will concern with the following phenomenon：（1） Sales， assets and high value-added labor services of Chinese subsidiaries account a high proportion in the Group but profit and tax account a low proportion in the Group；（2） The Group makes a high sales and profit from Chinese market but leaves a low proportion of profit and tax to Chinese subsidiaries.

　　 3.     The functions performed and the risk assumed should be aligned with the profit allocated BEPS report emphasizes that tax should be aligned with economic actions and value creation. In addition， economic substance should correspond to the legal form. Therefore， the functions performed and risks assumed reflect directly the economic actions and value creation of a company. Perspective from Jiangsu Province， over several decades， these are following questions which are concerned with function orientation existing in the subsidiaries of MNEs in China. First is arbitrary.  It is not consistent to the arm's length principle that Legal form over economic substance. Second is untruthfulness. Despite the significance of the Chinese market in group value creation continue to improve and local R&D and marketing functions continue to increase， lack of recognition in these issues is common among most MNEs. Therefore， it is also a prominent issue that the head office lays a one-sided emphasis on   R&D， marketing and legal form， ignores the economic substance and value creation of the Chinese subsidiaries. Third is hysteresis. Many groups are not sensitive to the changes in international tax rules and China's international tax legislation， thus they normally lack in-depth research in this field. Furthermore， the function positioning of some subsidiaries is unchanged for years， which is totally lagged behind. It may result in tax risks. For these reasons， we recommend MNE group that：（1） It is necessary to take a hard look at the functions performed and risks assumed by member companies in the business activities in China and position accurately to match the substance；（2）Examine subsidiaries in China dynamically for the changes of business activities. With the Group's development or restructuring， subsidiaries may have changed functions or risk-bearing， for example， increased R&D or marketing. Therefore， it is inappropriate to keep the old positioning as pure contract manufacturer and share a low cost-plus returns. The groups should adjust their positioning and allocation of profits of Chinese subsidiaries to the actual situation；（3）Appropriate compensation should be considered when adjusting functions or risks. For example， the subsidiary in China undertakes a lot of the early R & D or marketing activities. However， the group transfers these functions to other affiliates at the threshold of the subsequent return. Thus， the function adjustment shall be reviewed by arm‘s length principle and proper compensation should be paid for the early functions performed by the subsidiaries.

　　4. Localized and entrusted R&D of intangibles should obtain reasonable returns Intangible Assets Transfer Pricing Report published by BEPS identifies development， improvement， preservation， protection and utilization as the five sectors of intangible value creation. The excess profit brought from intangibles should be shared according to its contribution to value creation. In practice， such activities as localized transformation， upgrading and expanding or entrusted R&D carried out by Chinese subsidiaries on the basis of the group original technology shall constitute intangible value creation. As a result， we remind transnational taxpayers：（1） Although the localized or entrusted R&D are guided directly by the head office， it still has such features as decision making， risk-assuming， use of assets， significant staff input， and play a unique role in value creation. Head office should obtain proper profit for its function of Decision， but the contribution of localized or entrusted R&D to intangibles cannot be ignored. Furthermore， excess profits cannot be artificially allocated to a company purely by legal form， especially to those located in tax havens；（2）Entrusted R&D is not common intra-group service and cannot be remunerated with a low cost-plus rate. Full compensation should be obtained considering such factors as employment of technicians， utilization of R & D results and cost saving；（3）Enterprise which only has the legal ownership of intangibles or only provide funds rather than bearing risks or performing corresponding functions can just obtained appropriate compensation according to the arm's-length principle but not excessive returns.

　　5. Emphasis on the substance of business restructuring Transnational taxpayers restructure frequently across the world， many restructuring activities involve adjustment of business functions and assets allocation of the Chinese members. According to the China's Enterprise Income Tax Law， business restructuring should be based on reasonable business purpose and economic substance. Otherwise tax authorities will re-determine the nature and make some tax adjustment. To this end， reminds transnational taxpayers：（1）Restructuring should be based on reasonable business purpose rather than solely or primarily obtain tax benefit through artificially setting intermediate structure or increasing trading links， etc；（2）Business restructuring should be evidenced by internal decision-making procedures and relevant documents including the decision of board， internal memorandum， assessment reports， contracts， supplementary agreements， vouchers of receipt and payment， records of communication， etc；（3） Business restructuring must have substantive transfer of functions， risks， or assets. The actual implementation of the contract should be consistent to the form. In addition， the profit attributable to the parties shall be aligned to the assets and functions of the new configuration.

　　6. Application of the appropriate transfer pricing method based on value contribution BEPS report indicates that transfer pricing result should be consistent with value creation. It emphasizes the determination of pricing should be aligned with the arm’s length principle based on the effective analysis of functions and risks in the transactions among associated enterprises. In practice， with globalization and development of MNEs， the level of corporate concentration is very high in some industries. Due to lack of comparable information， it is hard to use traditional transfer pricing methods. Therefore， BEPS Action Plans suggest use diversified methods based on arm's length principle. According to experiences in transfer pricing investigation， APA practices and consensus with some MNEs， we recommended that MNEs to adjust mindset and try a new transfer pricing methods based on the analysis of global value chain， which can be divided into three steps specifically：（1）Collect sufficient information including the Group's master file， country-by-country report， commercial databases， internal financial data， etc. The subsidiaries should strengthen intra-group communication and to promote full understanding of the substance of relevant information；（2）Analyze the operation and profit of the group value chain， make clear the functions and relevant undertakers on the value chain， and identify the core elements in value creation， such as intangibles， fixed assets， personnel and market；（3）Allocate the total profit on the value chain to different function bearers according to a set core indicators （such as assets， sales， expenses， costs， etc.） to ensure that the allocation match the functions performed and the risks assumed by these parties on the value chain. Analysis should be based on the arm's length principle and mutual understanding should be reached through full communication between taxpayers and tax authority to avoid simply applying the formula allocation method to allocate profits.

　　7. Avoid aggressive tax planning G20 tax reform reach the consensus that tax should be based on economic substance and double non-taxation should be averted. Member countries should review and revise their internal tax laws to stop up loopholes. Therefore， we suggest that multinational taxpayers should avoid aggressive tax planning principally purposed on tax avoidance as follows：（1）Set up a shell company in a low tax area， which only meet the legal form rather than occupying substantial economic activity， and attribute equity， debt， intangibles to this company. The company enjoys preference of tax treaty， and at the same time enjoys tax exemption of the low tax country；（2）Set up a multi-layer overseas shareholding structure， and transformed a company to a foreign company in legal form， but  substantially actual management organization still keep in China， so as to avoid Chinese tax jurisdiction；（3） Reduce artificially the amount of taxable items through splitting contracts， signing tripartite contract， concealing or reducing non-resident services， evading identification of permanent establishment， deliberately adjusting or confusing charged items in a general contract containing equipment import， technical service， and technology utilization. Tax authorities will make tax adjustment in accordance with the principle of substance over form to prevent tax base erosion and profit shift.

　　8. Avoid the mismatches with high tax risk From the perspective of the tax authorities， we inform multinationals that tax authorities are especially paying attention to the possible mismatches existing in the following situations：（1）Mismatch between the profit trend of the group and its members in China. The group as a whole makes profit while Chinese members make very few profits or even are in red；（2）Mismatch between the group‘s social image and its tax contribution. The group enjoys great popularity both at home and abroad， while Chinese members have paid little tax at where they are located；（3）Mismatch between valuation and profit allocation. The Chinese members are major manufacturing bases of the group and even have R&D function， and Chinese market accounts for the key market of the group. Yet， Chinese members have been attributed with a very small share of the group’s profit；（4）Mismatch between the status of hi-tech enterprise and its tax performance. The enterprise are paying great amount of royalty to foreign country and making few profit while enjoying preferential treatment as hi-tech enterprise；（5）Mismatch between the expansion of business scale and the inefficiency of business performance. Chinese members are running with stable or even expanding business scale， but the long-term small profit or loss continues；（6）Mismatch between the input and the output. Chinese members have paid royalty and other group expenses for years， but the application of intangibles and the service bought at high price failed to result in good business performance. To the contrary， many Chinese members maintained their long-term small profit or loss.

　　9. Improve the quality of transfer pricing documentation According to Transfer Pricing Documentation and Country？by？Country Reporting， the Final Report of BEPS Action 13， taxpayers are required to prepare master files， local files and country-by-country report， which require multinationals to disclose more information. In practice， there are prominent problems such as information from taxpayers‘ transfer pricing documentation being not in conformity with that from their tax returns， function-defining being not in conformity with the actual situation， comparable chosen with strong subjectivity， lack of rationality when adjusting special factors， preparation of documentation in fixed form， which reduced significance of transfer pricing documentation. Some taxpayers even make low-level errors such as the inconsistency of the figures of cross-border related transactions from accounting book， tax returns and transfer pricing documentation. The management， business and financial personnel of many enterprises are short of basic understanding about arm’s length principle， comparable identification and pricing rules. Many enterprises do not have the decision-making power on market and pricing and have to follow the decisions of headquarters. When preparing the transfer pricing documentation， they can hardly communicate well with the headquarters， which leads to contradictions and conflicts between the documentation and master files prepared by the headquarters. Hence， the multinational taxpayers are expected to pay great attention to the quality of transfer pricing documentation：（1）Pay close attention to the upcoming new rules on transfer pricing documentation， prepared various information as required authentically， completely and accurately； prepare the local file， master file and country-by-country report in a systematic way to avoid mistakes and omissions， contradictions and deficiency；（2）The quality of transfer pricing documentation is critical for risk rating. Tax authorities will review the transfer pricing documentation， raise the risk level of the taxpayers with poor quality of documentation and give priority in transfer pricing investigation；（3）Tax intermediaries are supposed to put into play their professional skills， help enterprises to improve the quality of their documentation. As to those intermediaries and their employees engaging in the preparation of documents but with poor quality， the tax authorities will make them known within certain extent；（4）As required by principle of tax transparency， gist of BEPS Reports and tax laws of China， the headquarters of multinationals are expected to pay more attention on risk control of cross-border related transactions， to improve the quality of documentation， and to help Chinese members to disclose actual situation about its global structure and pricing principles and other information to avoid contradictions and conflicts between the global files， country-by-country report and the transfer pricing documentation.

　　10. Pay attention to the compliance of legal obligation on reporting and filing Administration and taxation according to law not only require tax authorities to regulate law enforcement by the list of duties， but also raise higher requirement on taxpayers‘ self reporting. Taxpayers are responsible for the legal compliance of reporting and filing. As a result， from the perspective of international taxation， the multinational taxpayers are expected to：（1）Perform reporting and filing obligations in time， including reporting of related transactions and non-resident tax withholding，  and putting on record of non-resident contracts， outbound payment， treaty treatment， special tax treatment， indirect transfer of property and outbound investment， which shall all be finished within time limits；（2）Reported and filed information and data shall reflect authentically and completely the operation. Tax authorities will review these information and data through internal and external cross-match to find out mistakes and missing；（3）The compliance with reporting and filing requirements will influence risk rating of enterprises. Risk management of tax authorities was triggered by analysis and cross-match of the reported and filed information. Risk treatment will be initiated to those with major mistakes and improper application of policy.

　　11. Fully understand the impact of The Multilateral Convention on Mutual Administrative Assistance in Tax Matters， CRS and FATCA With the successive implementation of The Multilateral Convention on Mutual Administrative Assistance in Tax Matters， CRS and FATCA， the international cooperation in tax administration will be expanded to automatic batch information exchange of financial accounts， which will greatly squeeze the space of cross-border tax evasion and avoidance caused by information opacity. Multinational enterprises’ information such as （individual and entity） account holder‘s name， address， account balance and income including dividend， interest and capital income will be disclosed to tax authorities. Therefore， multinational taxpayers are expected to：（1） fully understand the details of The Multilateral Convention on Mutual Administrative Assistance in Tax Matters， CRS and FATCA， analyze the potential impacts， and  standardize the management of financial accounts related to dividend， interest and capital income；（2） study the tax laws of countries related to their cross-border operation and standardize the distribution group profit and tax resources among countries according to G20’s principle of conforming tax rights with economic substance；（3） report or adjust potential risks of hiding income or parking profits in offshore accounts as required by domestic tax regulations. Tax authorities will strengthen administration on cross-border tax evasion and avoidance through international cooperation and coordination of corporate income tax and individual income tax.

　　12. Be aware of the international tax compliance in the context of global value chain Economic globalization has made countries contact more closely in economic and tax interests. In this light， supervision and administration on cross-border transactions has drawn more attention in tax administration all over the world. Therefore， multinational taxpayers， going-abroad enterprises in particular， are expected to be aware of the international tax compliance in the context of global value chain.（1） Enterprises with outbound investment are obliged to pay tax in resident country for global income， shall fully understand the parent company‘s legal responsibilities and compliance risks， and shall not artificially move parent company’s function to foreign subsidiaries without economic substance by arrangements in legal form to avoid domestic tax obligation；（2）Enterprises with outbound investment shall， from the perspective of connecting business with taxation， make a sufficient plan by taking into consideration laws and regulations concerning investment and taxation in both home country and host country and tax cost of different forms of investment in different phases of outbound investment；（3） Enterprises with outbound investment shall follow arm‘s length principle in related transactions. When transferring abroad right of using intangibles such as know-how and trademark， the parent company is supposed to charge reasonably for that. The pricing for related transactions shall be in conformity with tax laws of both home country and host country to avoid the risk of anti-avoidance investigation；（4） When parent company transfers part or whole ownership of intangibles abroad， the intangibles should be assessed and the home country shall be remunerated in taxation according to international practices；（5）When enterprises with outbound investment encounter double taxation， tax disputes or unfair tax treatment in foreign countries， they can initiate MAP of tax treaty to safeguard rights and interests.

　　13. Strengthen communication between taxpayers and tax authorities to improve transparency G20 tax reform advocates better transparency to solve tax issues caused by information asymmetry. Good communication between taxpayers and tax authorities and information transparency reflects taxpayer’s voluntary compliance and is the core of cooperative compliance. To this end， multinational taxpayers are expected to：（1） communicate actively with tax authorities. In case of group plan or global arrangement， Chinese member is expected to invite headquarter to communicate with tax authority， so as to help tax authority reach correct judgment and adopt reasonable tax treatment；（2） communicate or provide documents to tax authority. To those who refuse to communicate or provide documents， tax authority will collect and review information through tax information exchange or other channels， and take necessary measures such as administrative punishment and approved collection based on actual situation；（3） pay special attention that if taxpayer refuse to provide evidence which is obliged to provide by law in the process of tax examination， the court in China will not accept the evidence if provided later in litigation procedure.

　　14. Pay attention to Jiangsu‘s administrative measures concerning cross-border tax resources. Since 2016 international tax reform entered into post-BEPS era when the fruits of reform will be transformed and put into practice. The reform of deepening administrative system of state and local taxation in China is to be implemented. Jiangsu provincial Office of SAT will further change ideas and methods， update technology， facilitate innovation to improve the supervision and control over multinational taxpayers：（1） Carry out analysis based on big data. Integrate information of tax returns， business database and third party resources， use data warehouse technology to screen risks， supervise the profit fluctuation of multinational companies. Determine risk rating by evaluating enterprise’s internal control， sense of communication， transparency， quality of documentation， etc and carry out classified risk response；（2） Focusing on function performed， orientation of value chain， match of economic substance and tax contribution， strengthen anti-avoidance investigation on such avoidance behaviors as transfer pricing， thin capitalization， CFC， profit shifting by using intangibles and financial instruments；（3）Establish high-level communication channels. Jiangsu Office will enhance direct communication with head office of MNEs to convey viewpoints and treatments concerning cross-border tax cases， involve head office to participate in information disclosure and dialogue with tax authority so as to solve problems of information asymmetry， time-consuming of decision-making process and poor quality of risk response；（4） Actively put the fruits of international tax reform into practice. Pay much attention to hot issues such as profit contribution of China‘s advantageous factors， profit returns of localization of intangible， applying the method of value contribution allocation， abuse of treaty， artificially avoiding the status of permanent establishment， respond to taxpayers’ concerns and enrich China‘s viewpoints to safeguard national tax interests.

　　信息公開選項：主動公開江蘇省國家稅務(wù)局國際稅務(wù)管理處承辦               辦公室2016年5月30日印發(fā)