近三年来，海关将进口货物审价的重点转向了特殊关系影响成交价格的审查，特别存在转让定价安排的龙头跨国企业是海关审查的重要对象。由于海关往往倾向于认定企业整体利润率过高是因为进口价格过低导致，需要调高进口价格补税；而税务机关恰恰相反，倾向于防止利润率过低侵蚀所得税税基。现有海关和税务机关各自的价格预裁定和预约价格安排机制虽可在一定程度上提高企业对执法的预见性，但是由于缺乏协调机制，在两部门相互冲突的税收目标下，跨国企业制定转让定价安排仍然面临不确定的税务负担和冲突的审查标准。而且，实践中海关很少对价格作出预裁定，预裁定更多被应用于归类领域。

2022年5月18日，深圳海关和国家税务总局、深圳市税务局联合发布了《关于实施关联进口货物转让定价协同管理有关事项的通告》（深关税〔2022〕62号）旨在解决这一问题。据悉，本次协同管理系在海关总署和国家税务总局共同指导下形成的全国首例海关、税务转让定价协同管理的方案（简称“本次方案”），很可能对其他地方的海关和税务机关形成示范、推广效应，非常值得存在转让定价安排的关联进口企业，特别跨国企业的关注。为此，欧盟商会南京分会特邀德勤海关、税务专家结合过往应对海关转让定价审查的经验对本次方案中的重点内容做出分析、解读，供相关企业参考。

In the past 3 years, due to the lack of coordination mechanism, transnational enterprises still face uncertain tax burden and conflicting examination standards when making transfer pricing arrangements under the conflicting tax objectives of the Customs and the Taxation Bureau. Moreover, in practice, the customs seldom makes a preliminary ruling on the price, and the preliminary ruling is more used in the field of classification.

On May 18, 2022, Shenzhen Customs, the State Administration of Taxation and Shenzhen Municipal Taxation Bureau jointly issued the Notice on Matters Related to the Implementation of the Coordinated Management of Transfer Pricing of Related Import Goods (Shenzhen Tariff [2022] 62) to address this problem. It is reported that this coordinated management is the first coordinated management scheme of Customs and tax transfer pricing in China under the guidance of the General Administration of Customs and the State Administration of Taxation (referred to as "this scheme"), which is likely to have a demonstration and promotion effect on customs and tax authorities in other places, and is very worthy of the attention of related import enterprises with transfer pricing arrangements, especially multinational enterprises. Therefore, the European Chamber Nanjing invited the experts from Deloitte to review the customs transfer pricing and interpret the key content of this program combining with the past experience.

• 2023-06-20 | 15:00 - 16:30
• Deloitte Nanjing Office

The Auto Components and SCA Working Groups are pleased to invite you to attend offline close door meeting with Shanghai Administration for Market Regulation Standards Innovation Division.

• 2023-06-19 - 2023-06-19 | 15:00 - 16:00
• European Chamber Shanghai Office

The inheritance of family business includes two aspects: one is the inheritance of equity, the other is that of management. How would someone manage these two things well? Experience tells us that choosing the eldest son as the heir may not always be the best solution, and family ownership and professional management can be perfectly matched.

做好家族企业的传承包括两方面，一是股权的传承，二是管理的传承。如何做好这两件事？经验告诉我们：挑选长子作为继承人未必总是上策，家族所有与专业管理二者能够做到珠联璧合。

• 2023-06-18 | 08:00 - 10:00
• Conrad Hotel 83rd Floor / 沈阳康莱德酒店83层

European Chamber Nanjing Chapter is delighted to extend an invitation to an exclusive talk with a distinguished guest, Mr. Pit Heltmann, the Consul General of the German Consulate in Shanghai.

• 2023-06-16 | 15:00 - 16:30
• 38F Lobby Lounge, Ritz-Carlton Hotel Nanjing 南京丽思卡尔顿酒店38层大堂吧

The European Chamber South China is pleased to invite you to join the Valeo CDA China R&D Center Tour to Valeo Shenzhen. During this event, the chamber's latest report “China’s Innovation Ecosystem: The Localisation Dilemma” will also be launched.

• 2023-06-16 | 09:30 - 12:10
• Valeo CDA China R&D Center

The European Union Chamber of Commerce has been collecting feedback on the State Administration for Market Regulation’s (SAMR) Management Measures for Industry Standards (Draft for Comment). Ahead of submitting the Chamber feedback, an internal alignment session with members will be organised on 15th June from 8:30-10:00AM online via Zoom.

• 2023-06-15 | 08:30 - 10:00
• Zoom

The European Chamber is delighted to invite you to attend the hybrid workshop on Building Adaptive Leadership on 15th June from 14:00-16:00.

• 2023-06-15 | 14:00 - 16:00
• European Chamber Office Beijing, 4th Floor, Room C405 / Online via Zoom

Improving the business environment, opening-up to the outside world, encouraging scientific & technological innovation and supporting the private economy are the strong and powerful signals released by the China’s new government. Are companies ready for the new requirements of entry, exit and employment of expatriates? We'll share with you the issues related to the employment, operation management and taxation of expatriates.

With the Golden Tax System Phase IV and China social security system launching in Year 2023, companies will face more strict information disclosure requirements. Join us to learn how to navigate the challenges, and the best practices in HR & payroll management.

• 2023-06-15 | 14:00 - 17:00
• In-person event at Lujiazui, Shanghai + Online Zoom Meeting

EU SME Centre event

• 2023-06-15 | 16:00 - 17:20
• Online via zoom

The EU SME Centre, IP SME Helpdesk and the European Chamber are thus happy to invite you to join our next Working Group meeting, where three experts will share practical tips on how to create a sound strategy to leverage China’s E-Commerce ecosystem and on how to prevent and address IP infringements in this space.

• 2023-06-14 | 15:00 - 17:00
• European Chamber Office Beijing, 4th Floor, Room C405 | Zoom