國家稅務總局稅收情報交換管理規(guī)程-文庫吧資料
2025-04-24 03:57本頁面
【正文】 提供情報的內(nèi)容 附件： 附件： 樣式五(二)：專項情報交換請求英文函 Our Ref： No. oooo1 K Director Office of International Operations National Taxation Administration， Japan RE：Specific Exchange of Information Japan：XXX (XC) (Address：，Japan) China：SSS CO.(SC) (Address： ，China) Dear Mr. K， In accordance with the exchange of information provisions of our ine tax treaty，we request your assistance in connection with the investigation of the above subject. The specific information required is described in the enclosed memorandum. This information is furnished under the provisions of our ine tax treaty. Its use and disclosure must be governed by the provisions contained therein. We appreciate your assistance and cooperation in this matter. Sincerely yours， (signature) Director General International Taxation Department SAT CHINA Enclosure MEMORANDUM We are examing SC. SC. is a trading pany and imports agricultural machinery from Japan. XC provides market information concerning the price and models of machines for SC. For this service SC paid a mission to XC. In the process of our examination， we have e to strongly doubt about this payment of mission for the following reasons. did not make any agreement for a mission payment. payment was paid once and in cash. The receipt was not issued by XC. In order to clear up our suspicions and conclude our examination， please furnish us with the following information： 〔 Information Required 〕 1. Did XC report the mission on its tax returns If the mission was not reported， please let us know who received the mission and the reason that preson was entitled to receive it 2. If SC paid rebates to XC， please let us know all such transactions， including the dates， amounts， methods of payments， and names of remitted bank accounts. We would greatly appreciate it if you would provide us with the information requested as soon as possible. This request for information is made based on the provisions of our ine tax convention. Its use and disclosure must be governed by t
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