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ChinaTax/January1999BusinessUpdateIssue:1/99Transferpricing–○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○TighteningcontrolovertransferTheStateAdministrationofTaxationpricingwithassociated(SAT)issuedtwocircularsinlate1998enterprisestotightencontrolovertransferpricingwithassociatedenterprises.Itisnotuncommonforforeigninvestmententerprises(FIEs)inthePRCtoimportrawmaterialsandexportfinishedgoodstoassociatedVATrefundonexports–enterprises.TheSATissuedtwocircularsinlateThelatestrefundpoliciesforold1998,Guoshuifa[1998]No.59andNo.25,enterprises(i.e.before1994)andnewrequiringthetaxauthoritiestotakeacloserlookenterprises(i.e.after1993)continueattransferpricingissues.SuchFIEswillbethetodifferforanothertwoyears.nexttargetofexamination.Accordingtothetransferpricingregime,Foreignexchange–transactionsbetweenassociatedenterprisesTheStateAdministrationofForeignshouldbeatarm'slengthprices.Ifthearm'sExchange(SAFE)issuedanumberoflengthprincipleisviolated,theincometaxlawscircularsinlate1998totightenempowerthetaxauthoritiestomaketransferpricingadjustmentsforuptothreeyears.Inmoreforeignexchangecontrol.seriouscases,theadjustmentscouldbemadeforuptotenyears.IndividualIncomeTax(IIT)–RefundofIITonpropertypurchasesThetwocircularsrequirethetaxbureauxtosetupspecialisttransferpricingteamstoperformcouldbeextendedtoallcitiesinthedetailedtransferpricingtaxaudits.ThroughoutPRC.theauditingprocedure,theteamsareencouragedtocollaboratewithothergovernmentauthoritiestoobtainthenecessaryinformationforcross-examination.TheymayrequestinformationfromthecustomsauthoritiesforpurchaseandsalepricesandfromtheMinistryofForeignTradeandEconomicCo-operationandtheSAFEforloan○○○○○○○○○○○○○○○○○○○interestpaymentsandroyaltypaymentstooverseasassociatedenterprises.FIEswillalsoberequiredtocompleteformsandsubmitthemwiththeirannualincometaxreturnsdisclosinginformationrelatingtotheirtransactionswithassociatedenterprises.Inaddition,thetaxauthoritiesareusingsomesystematicanal
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