跨境税务合规与转让定价咨询

跨境税务合规与转让定价咨询：Processing conditions、List of Materials and Official References

跨境税务合规与转让定价咨询由税务机关主管。Is it applicable、Handle according to which category of matters，Depends on the subject qualifications、Business activities and actual location/personnel arrangements；Newly established under the same name、change、continue、Cancellation handled separately，Cannot replace each other。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• 存在跨境关联交易的企业
• 需要准备本地文档、主体文档与国别报告的企业

Easily mistaken as needed、But situations that should be verified separately：

• 无关联交易的企业
• 仅境内关联交易且符合豁免条件的主体

Core Conditions (Checked Item by Item)

1. 识别关联方与关联交易类型（货物、Serve、intangible assets、资金）。
2. 选择合理的转让定价方法并测算利润率区间。
3. 准备同期资料（主体文档、本地文档、特殊事项文档）。
4. 评估受控外国企业与常设机构风险。

List of materials and common return points

Review and On-site Inspection Focus Points

• 关联交易定价偏离市场水平且无文档支持，易被调整。
• 同期资料准备不及时，检查时无法提供。
• 无形资产与资金拆借定价最易引发争议。

time limit、Validity Period and Subsequent Obligations

Cost structure (listed separately)，Avoid vague punches

按关联交易规模与文档类型计费；预约定价安排另计。

Risk and Responsibility Boundaries

• 被特别纳税调整会补税并加收利息。
• 双重征税需通过相互协商解决，long cycle。

Official Basis and Verification Entry

Date of consultation of the above materials：2026November 12。The provisions of the regulations shall be based on the officially published current text.；Service guidelines have regional differences and version updates，The actual acceptance requirements shall be subject to the standards of the accepting authority at the current period.。

tidy：52Agency Website Cross-Border Services Team | Content Review：2026November 12Content Standards and Correction Policy

illustrate：This page is a guide for handling conditions and organizing materials，Does not constitute legal advice、Regulatory approval or approval commitment。Submit application、On-site verification、The issuance of certificates and the decision to open accounts are both independently made by the competent authority or the bank.；Specific scope of services、The costs and deliverables shall be subject to written authorization.。