Announcement on Matters Relevant to Improving the Administration of Advance Pricing Arrangements

关于完善预约定价安排管理有关事项的公告

Stricter criteria for advance pricing arrangement applications.

By Susan Mok

(Issued by the State Administration of Taxation as on October 11 2016 and effective as of December 1 2016.)

(国家税务总局于二零一六年十月十一日发布，自二零一六年十二月一日起施行。)

国家税务总局公告2016年第64号

SAT Announcement [2016] No.64 of 2016

为进一步完善预约定价安排管理，执行我国政府对外签署的避免双重征税协定、协议或者安排（以下简称"税收协定"），根据《中华人民共和国企业所得税法》（以下简称"企业所得税法"）及其实施条例、《中华人民共和国税收征收管理法》（以下简称"税收征管法"）及其实施细则的有关规定，现就有关事项公告如下：

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