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

As the European Chamber’s tradition, it is the time of the year to hold the annual chair/vice-chairs election for the Finance and Taxation Working Group to lead the working group affairs for the next 12 months.

• 2023-03-24 | 09:00 - 11:30
• BJ Office, SH Office, GZ Office and Online

The Carbon Market Working Group is pleased to invite you to join its 2023 Kick-off Meeting on Thursday 16th March, 10:00 to 11:30.

• 2023-03-16 | 10:00 - 11:30
• European Chamber Office Beijing | Zoom

The Investment and multiple Working Groups are pleased to invite you to the meeting on “Updates of Foreign Direct Investment in China”, which will take place on Tuesday, 10th January 2023, 16:00-17:30 (Beijing Time) online via Zoom.

• 2023-01-10 | 16:00 - 17:30
• Online - Zoom Platform

The Chamber is pleased to invite Dr. Shi Xin, Deputy Director for International Urban Cooperation Project (Asia) of European Union and Director of City-to-city Cooperation of IUC Project, to introduce the IUC Project and provide insights on participation opportunities for industries and foreign investment, followed by a Q&A session with our members.

• 2017-11-24 | 14:00 - 16:00
• European Chamber Shanghai Office

The Finance and Taxation Working Group invites members to participate in the government meeting with Shenzhen Municipal Office, State Administration of Taxation (SAT).

• 2017-11-24 | 10:30 - 12:00
• Courtesy of Exertis圣路兴商贸（深圳）有限公司

The tax environment in China is one of the most complex and challenging tax environments in the world. Frequent regulatory changes, inconsistent interpretation and practices, an aggressive tax audit environment, and lack of effective appeal in China have led to inevitable uncertainties and challenges for our taxpayers and EU companies in China.

• 2017-11-23 | 09:00 - 11:00
• European Chamber Shanghai Office

Dear Working Group Member,

The European Chamber is pleased to invite you to our next joint financial services-related Working Groups meeting on Monday, 23rd October 2017, 12:00 – 14:00, at the European Chamber’s Beijing and Shanghai offices joined via video link.

• 2017-10-23 | 12:00 - 14:00
• European Union Chamber of Commerce in China

Dear Working Group Member,

The European Chamber is pleased to invite you to our next joint financial services-related Working Groups meeting on Monday, 23rd October 2017, 12:00 – 14:00, at the European Chamber’s Beijing and Shanghai offices joined via video link.

• 2017-10-23 | 12:00 - 14:00
• European Union Chamber of Commerce in China

The Chamber will invite Mr. Shen Chi, Deputy Director General, China Centre of Urban Development of NDRC (沈迟先生，发改委中国城市和小城镇改革发展中心副主任）to interpret the Overall Plan on Beijing City (2016-2035) and provide insights on the Beijing-Tianjin-Hebei Integration.

• 2017-10-20 | 10:30 - 12:00
• European Chamber Shanghai Office