Transfer Pricing
Resources for China
Government Links
State Administration
of
Taxation - English Introduction
English introduction to the Chinese State
Administration of Taxation and its functions.
State
Administration of Taxation - Chinese Version
Homepage of the Chinese State Administration
of Taxation. Currently only in Chinese, English version is under
construction.
Transfer Pricing Regulations
Content provided by China
Taxation Agency Co., Ltd. ("CTAC")
Circular of the State Administration of Taxation on Printing and
Distributing the Specific Measures on Further Strengthening Tax
Administration - Released July 27, 2009
Translated and collected by CTAC, all copyrights reserved.
Circular of the State Administration of Taxation on Strengthening the
Supervision Over and Investigation of Cross-border Related Party
Transactions - Released July 6, 2009
Translated and collected by CTAC, all copyrights reserved.
Circular of the State Administration of Taxation on Printing and Issuing
the Guidelines on the Tax Risk Management over Large Enterprises -
Released May 5, 2009
Translated and collected by CTAC, all copyrights reserved.
Implementation Regulations for Special Tax Adjustments Guoshuifa [2009]
No. 2 - Released January 9, 2009
Unofficial translation provided by CTAC
Summary Overview
of China's Transfer Pricing Regulations Provided by CTAC
This summary overview discusses regulation
developments, related party transaction reporting, contemporary
documentation requirements, and transfer pricing investigations and
adjustments.
http://www.zstax.com/
News and Other Resources
Circular of the State Administration of Taxation on Intensifying
Investigation into and Analysis of Transfer Pricing
Release by the State Administration of
Taxation instructing that every region of China shall intensify the
functional risk analysis of the enterprises under investigation, and the
enterprises that accept the transfer pricing investigation shall fill in
the Analysis Form on Enterprise Functional Risks.
August 1, 2007
Arrangement between the Mainland of China and the Hong Kong Special
Administrative Region for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with Respect to Taxes on Income
