China Legal Notes

๐Ÿ‘‰ STA Documents

STA interpretation documents related to transfer pricing and advance pricing arrangements

Transfer Pricing โ€” STA Interpretation Documents

่ฝฌ่ฎฉๅฎšไปท โ€” ๆ”ฟ็ญ–่งฃ่ฏปๆ–‡ไปถ

Official interpretation documents published by the State Taxation Administration (STA) on the STA Policy Database regarding transfer pricing rules, advance pricing arrangements, and related-party transaction management.

Document Numbering

Chinese government documents follow specific numbering patterns. STA [Year] No.X indicates an STA Announcement.

Transfer Pricing Documents (1 documents)

Document No.โ†•Titleโ†•Issuedโ–ผTypeStatusLinks
STA 2016 No.64
Unilateral APA Simplified Procedure โ€” Interpretation
ๅ…ณไบŽใ€Šๅ›ฝๅฎถ็จŽๅŠกๆ€ปๅฑ€ๅ…ณไบŽๅ•่พน้ข„็บฆๅฎšไปทๅฎ‰ๆŽ’้€‚็”จ็ฎ€ๆ˜“็จ‹ๅบๆœ‰ๅ…ณไบ‹้กน็š„ๅ…ฌๅ‘Šใ€‹็š„่งฃ่ฏป
2021.07.26InterpretationIn force

Source: State Taxation Administration โ€” Policy & Regulation Database (fgk.chinatax.gov.cn)

2026 ยฉ Denis Shushin.

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