2022中国预约定价安排年度报告

中国预约定价安排年度报告 China Advance Pricing ArrangementAnnual Report 2 0 2 2 中华人民共和国国家税务总局编State Taxation Administration People's Republic of China 图书在版编目（CIP）数据 中国预约定价安排年度报告．2022：汉文、英文 / 中华人民共和国国家税务总局编． -- 北京 ：中国税务出版社，2023.11ISBN 978-7-5678-1387-8 Ⅰ．① 中… Ⅱ．① 中… Ⅲ．① 税法－研究报告－中国－ 2022 －汉、英 Ⅳ．① D922.220.4 中国国家版本馆 CIP 数据核字（2023）第 160303 号 版权所有·侵权必究 书名：中国预约定价安排年度报告（2022）ZHONGGUO YUYUE DINGJIA ANPAI NIANDU BAOGAO (2022)作者：中华人民共和国国家税务总局编责任编辑：范竹青刘璐责任校对：姚浩晴技术设计：林立志出版发行：北京市丰台区广安路 9 号国投财富广场 1 号楼 11 层邮政编码：100055网址：https:// www.taxation.cn投稿：https: // www.taxation.cn/qt/zztg发行中心电话：（010）83362083 / 85 / 86传真：（010）83362047 / 49经销：各地新华书店印刷：北京天宇星印刷厂规格：889毫米×1194毫米1 / 16印张：6.5字数：106000字版次：2023 年 11 月第１版2023 年11月第 1 次印刷书号：ISBN 978-7-5678-1387-8定价：35.00元 卷首寄语 2022 年，世界经济复苏压力加大，部分主要经济体通胀高企，国际产业链供应链面临深刻调整，给纳税人跨境投资经营带来诸多不确定性。 面对复杂多变的国际经贸环境，中国国家税务总局深入贯彻落实党的二十大精神，顺应历史大势和时代潮流，致力为跨境纳税人营造市场化、法治化、国际化和智能化的税收营商环境。 着力增强跨境投资“税动能”。深入落实境外投资者利润再投资递延纳税政策，全年累计办理递延纳税 140 亿元，促进外商利润再投资 1400 亿元。稳步推进跨境涉税争议相互协商，既服务“引进来”又服务“走出去”，与协定伙伴辖区签署 31例相互协商协议，为纳税人消除重复征税约 20 亿元。 积极打造法治建设“税引擎”。积极参与国际规则制定，在应对数字经济挑战、国际税收规则方案谈判、法律工具开发和实施框架研究中，坚持多边合作，表达中国立场，贡献中国智慧。加强税收法治协同，探索转让定价领域税务与海关联合治理。 不断凝聚国际合作“税力量”。协办第三届“一带一路”税收征管合作论坛，达成《第三届“一带一路”税收征管合作论坛联合声明》《“一带一路”税收征管合作机制年度报告》等六方面重要成果，为“一带一路”税收征管合作注入更强动力、拓展更大空间，为全球税收精诚共治谋划更优路径、搭建更大平台。 作为优化税收营商环境的重要举措，中国预约定价安排工作长期致力于为跨境纳税人提供更多税收确定性，避免和消除国际重复征税，更好激发经营主体活力。本书介绍了中国预约定价安排最新制度、程序、数据及实施情况，希望对跨境纳税人了解中国预约定价工作有所帮助。 合作共赢是国际税收领域的“主旋律”。我们愿与社会各界和各国同行一道，坚持互学互鉴，深化沟通交流，共同营造良好的国际税收环境。衷心希望大家一如既往地关心、支持中国税收改革发展。 中国国家税务总局副局长 Forward In2022, the pressure of world economic recovery increased, inflation in some major economies washigh, and the international industrial chain supply chain was facing profound adjustments, whichbrought many uncertainties to taxpayers' cross-border investment and operation. In face of the complex and ever-changing international economic and trade environment, the State TaxationAdministration (STA) of China has throughly implemented the guiding principle set out in the 20thNational Congress of the Communist Party of China and conformed to the trend of history and the times,being committed to creating a market-oriented, legalized, internationalized, and intelligentized tax businessenvironment for cross-border taxpayers. Efforts have been made to maintain the "tax momentum" for cross-border investments.In-depthimplementation of the policy of deferred withholding tax on profit reinvestment by foreign investors hasresulted in a cumulative total of 14 billion yuan of deferred tax payments throughout the year, facilitatingthe reinvestment of 140 billion yuan of foreign investors' profits. Steadily promoting mutual negotiationon both inbound and outbound cross-border tax-related disputes. As a result, the STA has successfullysigned 31 mutual procedure agreements with treaty partners, eliminating 2 billion double taxation fortaxpayers. Actively building a "tax engine" for the rule of law.The STA is committed to multilateral cooperation andhas actively participated in international rule-making, expressing China's position and contributing China'swisdom in addressing the challenges of the digital economy, negotiating international tax rules, developingmultilateral legal instruments and implementation frameworks. Furthermore, the legal synergy had beenstrengthened through exploring coordination between tax administration and customs administration inevaluating transfer pricing. Continuously gathering "tax power" for international cooperation.In September, the STA providedsupports in hosting the third Belt and Road Initiative (BRI) Tax Administration Cooperation Forum(BRITACOF), during which 6 outcomes were achieved, including theJoint Statement of the 3rdBRITACOF, Annual Report of the BRITACOMand etc., thus injecting powerful impetus to the taxadministration cooperation among BRI jurisdictions, broadening the vision for future cooperation, anddesigning a better path to the global co-governance. As one of the measures taken by the STA to improve the business environment, China's APA programhad long been dedicated to providing tax certainty, preventing double taxation and motivating the vitalityof market entities for cross-border taxpayers. This report introduced latest policies, implementationprocedures, statistics and development of China's APA program, hoping to be helpful for cross-bordertaxpayers to understand China's APA program. Win-win cooperation is the "main theme" of international taxation. We are willing to work with all sectorsof society and colleagues from various jurisdictions to learn from each other and increase communicationsto jointly create a good international tax environment. I sincerely hope that everyone will continue to payattention to and support China's tax reform and development. 目 录 说明……………………………………………………………………1 一、预约定价安排概况………………………………………………3 （一）概念…………………………………………………………3（二）分类…………………………………………………………3（三）优势…………………………………………………………4 二、预约定价安排立法与实践发展…………………………………5 （一）发展历程……………………………………………………5（二