It is noted that the additional 5% will be waived where the underpayment of tax relates to a transfer pricing adjustment and all contemporaneous documentation requirements have been satisfied.

• 需指出，如果企业逾期未付的税金是关于转让定价调整而企业按照规定提供了有关的同期资料，企业可以无需支付5%25附加利率的利息，而只按照人民币贷款基准利率计算利息。