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China Intra-Group Cross-Border
Service Fee Deductibility Assessor

Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.

Legal assessmentPRC lawAssumption-led estimate

01Enter facts
02Get estimate
03Check assumptions
04Verify or escalate

Related-party service fee deductibility

Payment type

Foreign related party performs real functions, bears risk and has substantive operations?

China enterprise receives direct or indirect economic benefit?

Service duplicates an in-house or third-party service / already compensated elsewhere?

For royalty: foreign legal owner materially contributes to intangible value creation?

Arm's-length pricing documentation available?

Legal basis

Ten-year adjustment risk

Non-arm's-length outbound related-party charges can be specially adjusted within the statutory period. Preserve contracts, deliverables, personnel records, allocation keys, benefit evidence and transfer-pricing support.

Legal authorityReview the legal-basis section and cited source before relying on the output.

Tool typeLegal assessment

ScopeNational framework first

Local checkLocal rules and authority practice may differ

Use the output safely

Verify before relying on the result.

InputsConfirm dates, amounts, classifications and assumptions.
AuthorityCheck the cited rule, effective date and territorial scope.
EscalationSeek review for disputed facts, material exposure or imminent deadlines.

When the file needs review

Move from the tool to a verified legal route.

Use the output to organize the facts, then confirm the source, evidence, local implementation and available remedy before acting.

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