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《特别纳税调整实施办法(试行)》(以下简称《办法》)第五章,主要对转让定价调查对象的条件、调查流程以及相应的调整进行了详细的规定.相对以往的文件规定,《办法》规定的调查及调整的工作流程更加明确和细化,调查取证手段更加丰富和严厉,相应的法律文书更加规范.该文对《办法》第五章进行了详细解读,同时,还针对实务中税企双方需要注意的问题进行了解释和说明.“,”Chapter 5 of the Implementation Rules for Special Tax Adjustments (Interim) (hereafter referred to as 'Rules') provides a detailed guidelines concerning qualifications of the investigation objects, procedures of investigation and relative adjustments of transfer pricing. Compared with previous regulations, procedures of investigation and adjustment stipulated in the Rules are more specified and accurate, the investigative means are more abundant and severe, and corresponding legal documents are more standardized. This paper interprets Chapter 5 of the Rules in details, and expounds some issues claiming attentions of both tax authorities and enterprises in practice.