Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
Note: In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.
1.Promulgated by Decree No. 09304163770 issued by the Ministry of Finance on December 28, 2004.
2.Amended by Decree No. 10400009570 issued by the Ministry of Finance on March 6, 2015.
3.Amended by Decree No. 10604676280 issued by the Ministry of Finance on November 13, 2017.