（接上期）rn三、完善反避税工作机制rn（一）管理服务调查并重，创建反避税防控体系。坚持防查并举，建立管理、服务、调查三位一体、统一规范的反避税防控体系。着重强化关联申报审核、同期资料管理和跟踪管理，督促企业自觉遵循独立交易原则，主动提高利润水平；扩大反避税宣传和纳税辅导，开展预约定价和双（多）边磋商，增强企业经营的确定性，避免国际双重征税；加大反避税调查和联查力度，发挥威慑作用，带动行业整体利润水平的提高。完善反避税综合考核指标体系，从管理、服务、调查三个环节全面反映反避税工作对税收征管工作的贡献。%(Continued) rn III. Improving the Antitaxavoidance Mechanism rnA. Management, service and investigation shall be attached equal at tention and antitaxavoidance prevention and control system shall be established. To develop prevention and investigation simultaneously shall be persisted, and standard antitaxavoidance prevention and control system with m.anagerrmlt, service and investigation shall be esmblisl~ To slren~ associated declaration audit, contenq3ova~ docunaentation manag~t and ~acking shall be focused, to abide by Arm's Length Principle consciously for enterprises shall be sulxxxdsed and mgexi to enhance the profit level actively; antitaxavoidance promotion and tax guidance shall be expanded, APA and bilateral (multilateral) negotiation shall be carried out, the certainty of enter prise operation shall be strengthened and international double taxation shall be avoided; antitaxavoidance and joint inspection shall be strengthened to exert the function of deterrent effect and drive the profit level of the industry to increase. The index system of antitaxavoidance comprehensive assessment, which reflects the distribution of antiavoidance to tax collection and adminisllation from three aspects management, service and investiga tion as a whole, shall be improved.
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