State Administration Of Taxation: Further Intensify Tax Avoidance Efforts Against Transnational Tax Evasion

The State Administration of Taxation recently issued a notice to further clarify the basic principles, management requirements, and the retroactive adjustment period of the tax authorities.

　　 Tax administration Strengthening the transfer pricing management of external payment costs is another measure to implement the BEPS action plan and combat transnational avoidance tax after the regulation of general anti tax avoidance management and indirect transfer of property enterprise income tax by non resident enterprises. The announcement clearly stated that the payment of fees to the related parties by overseas enterprises should conform to the principle of independent transaction and follow the principle of independent transaction. tax authority The requirement is to provide relevant documents or agreements signed with the parties concerned, as well as relevant information to prove that the transactions are genuine and comply with the principle of independent transaction. The notice also pointed out that when determining whether the payment of labor service is in line with the principle of independent transaction, it should conduct a beneficial analysis and make sure that the expenses paid by enterprises to accept the labor provided by the affiliated party can not bring economic benefits to them. Taxable income No deduction is allowed.

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Huang Shengqiang, a member of the General Administration of customs and a director of the state port office, said at a regular briefing that the "opinions on improving port work and supporting the development of foreign trade" have been examined and approved by the Executive Council of the State Council and will be announced in the near future.

Huang Shengqiang said that, as a guiding idea of the first port work at the national level, the "opinion" has made arrangements for strengthening and improving port work at present and in the coming period, and it is expected that the steady growth and transformation and upgrading of foreign trade will form a continuous positive trend.

The implementation of the "one belt and one way" national development strategy and the promotion of a new round of opening up put forward new and higher requirements for port opening. That is, based on the needs of the open economy in different regions, we should accelerate the formation of a new pattern of land, sea and air coordination and the opening up of the East, the West and China, so as to better expand the growth space of foreign trade and enhance the potential of foreign trade development and the level of opening up to the outside world.

It is reported that the General Administration of Customs will continuously improve the ability to support the development of foreign trade from 3 aspects: expanding the opening of inland ports, accelerating the pace of opening up ports along the border areas, and enhancing the level of port opening in coastal areas.

According to the "opinions", we will improve the layout of the port pivots in the inland area of the "one belt and one road", support the opening of international passenger and cargo routes and flights by inland air ports, accelerate the formation of a trans foreign economic and trade corridor linking the East, the West and the north and the south, and develop the open test area, border economic cooperation zone and cross border economic cooperation zone along the border to build an important platform for me and the surrounding area, and promote the establishment and opening up of the border ports in an orderly way, accelerate the construction of the important open and cross border channels of the Silk Road Economic Zone, and promote the formation of a number of hub port clusters with strong international competitiveness in the Yangtze River Delta, the Pearl River Delta, the Bohai rim and the Beibu Gulf.

According to statistics, there are 293 open ports approved by the State Council, of which 264 are distributed in coastal areas and border areas, and 29 inland ports.

"We are developing the port" 13th Five-Year "development plan. In the process of optimizing port opening process and simplifying Port declaration procedures, we will implement dynamic management mechanism for ports, and formulate port entry management by setting up a port entry and exit management method. Huang Shengqiang said that at present, Chongqing, Xi'an, Zhengzhou and other places have opened international classes, but the policy of temporary opening of ports is still adopted. Next, we will give priority to opening railway ports in these areas to meet the needs of the development of foreign trade in the inland areas.

Maintaining stable growth of foreign trade is crucial to steady growth, structural adjustment and national competitiveness. Therefore, we must strengthen and improve port work and create a convenient, efficient, fair and transparent customs environment.

Huang Shengqiang said that the port services would be optimized by increasing decentralization efforts, improving customs services, cleaning up standardized fees and promoting the paperless operation of the customs.

While decentralization, we should strengthen the construction of port management informatization and intellectualization, and innovate the mode and means of supervision. "At the end of 2015, the" single window "of international trade was established at all coastal ports, and the customs clearance process was further optimized to promote self-service customs clearance and vehicle" one stop "electronic security system. Huang Shengqiang said.

Yu Xinli, deputy director of the State Administration of standardization, said at a regular briefing that "the existing standard system and standardized management system can no longer meet the needs of the socialist market economy." soft management "," standard system "and" low standard level "affect the economic and social development to a certain extent.

It is reported that the overall goal of standardization reform is to set up the standard led by the government and coordinate the development of the standards set by the market and coordinate the new standard system. We should improve the standardized management system that is unified, coordinated, efficient, and the government and the market jointly manage, and form a standardized work pattern of government guidance, market driven, social participation and collaborative promotion, effectively supporting the construction of a unified market system, making standards a "hard constraint" on quality, and pushing China's economy towards a middle and high end level.

For the widely concerned Chinese standard "going out", Yu Xinli thinks there are two meanings. First, active participation in the formulation of international standards is "going out", such as the formulation of Chinese medicine standards. We have the most say. Now our country is responsible for the work of the Secretariat of the international technical committee. Secondly, the standard mutual recognition agreement with some countries is also "going out". For example, Gang Gang has signed a standard mutual recognition agreement with the United Kingdom, and nearly 100 standards have reached agreement. In terms of consumer goods, the degree of consistency between China and international standards has reached 90%.

"Next step, we must further improve the level of internationalization of standards." Yu Xinli said that the implementation of the national "one belt and one way" strategy, through participation in international standard setting and mutual recognition of Chinese and foreign standards, will push China's technology standards to the international and major trading countries, and provide "pass" for China's "going out".