중국 특별납세조정실시방법상 원가분담약정 (A study on Cost Contribution Arrangement in the implementation rules for PRC special tax adjustments)

서지정보

· 발행기관 : 동아대학교 법학연구소
· 수록지 정보 : 동아법학 / 50호 / 99 ~ 132페이지
· 저자명 : 김태호

초록

중국 과세당국은 2008년에 신 기업소득세법을 시행함으로써 새로운 시대로 접어들었다. 기업소득세법과 그 시행조례는 중국 과세당국의 이전가격, 자본약소화, 일반적인 반피세규정, 국외피지배회사와 같은 영역과 관련된 특별납세조정을 위한 기반을 제공하고, 한편 중국내 기업들이 정상가격사전협정 및 원가분담약정을 체결할 수 있도록 근거를 만들었다. 국가세무총국은 국세발 2009년 8호 특별납세조정실시방안을 제정하였다.

영어초록

Tax administration in the People's Republic of China entered a new era in 2008 with enactment of the Enterprise Income Tax Law. Articles 41-48 of 'Chapter 6 – Special Tax Adjustments' of the EIT Law and Articles 109-123 of its detailed Implementation Rules establish a new basis for the Chinese tax authorities to make special tax adjustments related to areas such as Transfer Pricing, Thin Capitalization, General Anti-avoidance Rules, and Controlled Foreign Corporations. In addition, the EIT Law and its Implementation Rules provide the basis for Chinese enterprises to enter into Advanced Pricing Arrangements and Cost Contribution Arrangement. The State Administration of Taxation published the Implementation Regulations for Special Tax Adjustments as set out in notice, Guo Shui Fa [2009] No. 2, dated 8 January 2009.
The growing complexity of business operations and commercial dealings has caused MNCs to seek a wider spectrum of support and assistance from both internal and external resources. CCA allows parties to agree to pool risks and resources for the purpose of developing intangibles and to share the benefits of such developed intangibles. As a result, MNCs often put in place CCAs to optimize their available resources so as to manage their overall business operations and their costs. The EIT Law and its Implementation Rules introduce the CCA concept to China for the first time and state that CCAs may cover the joint development of intangible assets and the provision of services. For cost sharing related to service activities, Article 67 of the STA Rules restricts acceptable services to group purchasing and group marketing activities.
Because of lack of deepen understanding to the existing CCAs in China, few CCAs between related parties' transactions of intangibles and services might be exposed to not only double taxation but also taxation dispute between both countries' tax authorities. Thus it is necessary to study laws and regulations regulated CCA in both Korea and China. In this paper, the study had been focused to the CCA and then OECD Guideline and papers and books related CCA in China and Korea.

참고자료

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