國家稅務(wù)總局關(guān)于完善關(guān)聯(lián)申報(bào)和同期資料管理有關(guān)事項(xiàng)的公告（上）

國家稅務(wù)總局關(guān)于完善關(guān)聯(lián)申報(bào)和同期資料管理有關(guān)事項(xiàng)的公告（上）

為進(jìn)一步完善關(guān)聯(lián)申報(bào)和同期資料管理，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下簡稱企業(yè)所得稅法）及其實(shí)施條例、《中華人民共和國稅收征收管理法》（以下簡稱稅收征管法）及其實(shí)施細(xì)則的有關(guān)規(guī)定，現(xiàn)就有關(guān)問題公告如下：

一、實(shí)行查賬征收的居民企業(yè)和在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所并據(jù)實(shí)申報(bào)繳納企業(yè)所得稅的非居民企業(yè)向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表時(shí)，應(yīng)當(dāng)就其與關(guān)聯(lián)方之間的業(yè)務(wù)往來進(jìn)行關(guān)聯(lián)申報(bào)，附送《中華人民共和國企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表（2016年版）》。

二、企業(yè)與其他企業(yè)、組織或者個(gè)人具有下列關(guān)系之一的，構(gòu)成本公告所稱關(guān)聯(lián)關(guān)系：

（一）一方直接或者間接持有另一方的股份總和達(dá)到25％以上；雙方直接或者間接同為第三方所持有的股份達(dá)到25％以上。

如果一方通過中間方對(duì)另一方間接持有股份，只要其對(duì)中間方持股比例達(dá)到25％以上，則其對(duì)另一方的持股比例按照中間方對(duì)另一方的持股比例計(jì)算。

兩個(gè)以上具有夫妻、直系血親、兄弟姐妹以及其他撫養(yǎng)、贍養(yǎng)關(guān)系的自然人共同持股同一企業(yè)，在判定關(guān)聯(lián)關(guān)系時(shí)持股比例合并計(jì)算。

（二）雙方存在持股關(guān)系或者同為第三方持股，雖持股比例未達(dá)到本條第（一）項(xiàng)規(guī)定，但雙方之間借貸資金總額占任一方實(shí)收資本比例達(dá)到50％以上，或者一方全部借貸資金總額的10％以上由另一方擔(dān)保（與獨(dú)立金融機(jī)構(gòu)之間的借貸或者擔(dān)保除外）。

借貸資金總額占實(shí)收資本比例=年度加權(quán)平均借貸資金/年度加權(quán)平均實(shí)收資本，其中：

年度加權(quán)平均借貸資金= i筆借入或者貸出資金賬面金額×i筆借入或者貸出資金年度實(shí)際占用天數(shù)/365

年度加權(quán)平均實(shí)收資本= i筆實(shí)收資本賬面金額×i筆實(shí)收資本年度實(shí)際占用天數(shù)/365

（三）雙方存在持股關(guān)系或者同為第三方持股，雖持股比例未達(dá)到本條第（一）項(xiàng)規(guī)定，但一方的生產(chǎn)經(jīng)營活動(dòng)必須由另一方提供專利權(quán)、非專利技術(shù)、商標(biāo)權(quán)、著作權(quán)等特許權(quán)才能正常進(jìn)行。

（四）雙方存在持股關(guān)系或者同為第三方持股，雖持股比例未達(dá)到本條第（一）項(xiàng)規(guī)定，但一方的購買、銷售、接受勞務(wù)、提供勞務(wù)等經(jīng)營活動(dòng)由另一方控制。

上述控制是指一方有權(quán)決定另一方的財(cái)務(wù)和經(jīng)營政策，并能據(jù)以從另一方的經(jīng)營活動(dòng)中獲取利益。

（五）一方半數(shù)以上董事或者半數(shù)以上高級(jí)管理人員（包括上市公司董事會(huì)秘書、經(jīng)理、副經(jīng)理、財(cái)務(wù)負(fù)責(zé)人和公司章程規(guī)定的其他人員）由另一方任命或者委派，或者同時(shí)擔(dān)任另一方的董事或者高級(jí)管理人員；或者雙方各自半數(shù)以上董事或者半數(shù)以上高級(jí)管理人員同為第三方任命或者委派。

（六）具有夫妻、直系血親、兄弟姐妹以及其他撫養(yǎng)、贍養(yǎng)關(guān)系的兩個(gè)自然人分別與雙方具有本條第（一）至（五）項(xiàng)關(guān)系之一。

（七）雙方在實(shí)質(zhì)上具有其他共同利益。

除本條第（二）項(xiàng)規(guī)定外，上述關(guān)聯(lián)關(guān)系年度內(nèi)發(fā)生變化的，關(guān)聯(lián)關(guān)系按照實(shí)際存續(xù)期間認(rèn)定。

三、僅因國家持股或者由國有資產(chǎn)管理部門委派董事、高級(jí)管理人員而存在本公告第二條第（一）至（五）項(xiàng)關(guān)系的，不構(gòu)成本公告所稱關(guān)聯(lián)關(guān)系。

四、關(guān)聯(lián)交易主要包括：

（一）有形資產(chǎn)使用權(quán)或者所有權(quán)的轉(zhuǎn)讓。有形資產(chǎn)包括商品、產(chǎn)品、房屋建筑物、交通工具、機(jī)器設(shè)備、工具器具等。

（二）金融資產(chǎn)的轉(zhuǎn)讓。金融資產(chǎn)包括應(yīng)收賬款、應(yīng)收票據(jù)、其他應(yīng)收款項(xiàng)、股權(quán)投資、債權(quán)投資和衍生金融工具形成的資產(chǎn)等。

（三）無形資產(chǎn)使用權(quán)或者所有權(quán)的轉(zhuǎn)讓。無形資產(chǎn)包括專利權(quán)、非專利技術(shù)、商業(yè)秘密、商標(biāo)權(quán)、品牌、客戶名單、銷售渠道、特許經(jīng)營權(quán)、政府許可、著作權(quán)等。

（四）資金融通。資金包括各類長短期借貸資金（含集團(tuán)資金池）、擔(dān)保費(fèi)、各類應(yīng)計(jì)息預(yù)付款和延期收付款等。

（五）勞務(wù)交易。勞務(wù)包括市場調(diào)查、營銷策劃、代理、設(shè)計(jì)、咨詢、行政管理、技術(shù)服務(wù)、合約研發(fā)、維修、法律服務(wù)、財(cái)務(wù)管理、審計(jì)、招聘、培訓(xùn)、集中采購等。

五、存在下列情形之一的居民企業(yè)，應(yīng)當(dāng)在報(bào)送年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表時(shí)，填報(bào)國別報(bào)告：

（一）該居民企業(yè)為跨國企業(yè)集團(tuán)的最終控股企業(yè)，且其上一會(huì)計(jì)年度合并財(cái)務(wù)報(bào)表中的各類收入金額合計(jì)超過55億元。

最終控股企業(yè)是指能夠合并其所屬跨國企業(yè)集團(tuán)所有成員實(shí)體財(cái)務(wù)報(bào)表的，且不能被其他企業(yè)納入合并財(cái)務(wù)報(bào)表的企業(yè)。

成員實(shí)體應(yīng)當(dāng)包括：

1.實(shí)際已被納入跨國企業(yè)集團(tuán)合并財(cái)務(wù)報(bào)表的任一實(shí)體。

2.跨國企業(yè)集團(tuán)持有該實(shí)體股權(quán)且按公開證券市場交易要求應(yīng)被納入但實(shí)際未被納入跨國企業(yè)集團(tuán)合并財(cái)務(wù)報(bào)表的任一實(shí)體。

3.僅由于業(yè)務(wù)規(guī)?；蛘咧匾猿潭榷幢患{入跨國企業(yè)集團(tuán)合并財(cái)務(wù)報(bào)表的任一實(shí)體。

4.獨(dú)立核算并編制財(cái)務(wù)報(bào)表的常設(shè)機(jī)構(gòu)。

（二）該居民企業(yè)被跨國企業(yè)集團(tuán)指定為國別報(bào)告的報(bào)送企業(yè)。

國別報(bào)告主要披露最終控股企業(yè)所屬跨國企業(yè)集團(tuán)所有成員實(shí)體的全球所得、稅收和業(yè)務(wù)活動(dòng)的國別分布情況。

六、最終控股企業(yè)為中國居民企業(yè)的跨國企業(yè)集團(tuán)，其信息涉及國家安全的，可以按照國家有關(guān)規(guī)定，豁免填報(bào)部分或者全部國別報(bào)告。

七、稅務(wù)機(jī)關(guān)可以按照我國對(duì)外簽訂的協(xié)定、協(xié)議或者安排實(shí)施國別報(bào)告的信息交換。

八、企業(yè)雖不屬于本公告第五條規(guī)定填報(bào)國別報(bào)告的范圍，但其所屬跨國企業(yè)集團(tuán)按照其他國家有關(guān)規(guī)定應(yīng)當(dāng)準(zhǔn)備國別報(bào)告，且符合下列條件之一的，稅務(wù)機(jī)關(guān)可以在實(shí)施特別納稅調(diào)查時(shí)要求企業(yè)提供國別報(bào)告：

（一）跨國企業(yè)集團(tuán)未向任何國家提供國別報(bào)告。

（二）雖然跨國企業(yè)集團(tuán)已向其他國家提供國別報(bào)告，但我國與該國尚未建立國別報(bào)告信息交換機(jī)制。

（三）雖然跨國企業(yè)集團(tuán)已向其他國家提供國別報(bào)告，且我國與該國已建立國別報(bào)告信息交換機(jī)制，但國別報(bào)告實(shí)際未成功交換至我國。

九、企業(yè)在規(guī)定期限內(nèi)報(bào)送年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表確有困難，需要延期的，應(yīng)當(dāng)按照稅收征管法及其實(shí)施細(xì)則的有關(guān)規(guī)定辦理。

十、企業(yè)應(yīng)當(dāng)依據(jù)企業(yè)所得稅法實(shí)施條例第一百一十四條的規(guī)定，按納稅年度準(zhǔn)備并按稅務(wù)機(jī)關(guān)要求提供其關(guān)聯(lián)交易的同期資料。

同期資料包括主體文檔、本地文檔和特殊事項(xiàng)文檔。

十一、符合下列條件之一的企業(yè)，應(yīng)當(dāng)準(zhǔn)備主體文檔：

（一）年度發(fā)生跨境關(guān)聯(lián)交易，且合并該企業(yè)財(cái)務(wù)報(bào)表的最終控股企業(yè)所屬企業(yè)集團(tuán)已準(zhǔn)備主體文檔。

（二）年度關(guān)聯(lián)交易總額超過10億元。

（未完待續(xù)）

To refine the filing of related party transactions and the administration of contemporaneous transfer pricing documentation （hereinafter referred to as the “contemporaneous documentation”）， the Public Notice is hereby issued in accordance with the relevant provisions of “Enterprise Income Tax Law of the People's Republic of China”（hereinafter referred to as the “Enterprise Income Tax Law”） and its implementation regulations， and “The Tax Collection and Administration Law of the People's Republic of China” （hereinafter referred to as the “Tax Collection and Administration Law”） and its implementation regulations.

Ⅰ. A tax resident enterprise that pays Enterprise Income Tax according to its financial records and a non-tax resident enterprise that has an establishment or a place of business in China and settles Corporate Income Tax based on its actual accounts shall， at the time of submitting its annual Enterprise Income Tax return， report related party transactions based on its dealings with related parties， and file the “People's Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions （2016 version）”.

Ⅱ. Any of the following relationships of an enterprise （one party）with other enterprises， organisations or individuals （the other party） shall constitute a “related party relationship” as stipulated in this Public Notice ：

A. One party directly or indirectly owns 25％ or more shares of the other party； or a common third party directly or indirectly owns 25％ or more of shares of both parties.

Where one party indirectly holds the other party's shares through an intermediate party， so long as it owns 25％ or more shares of the intermediate party， the percentage of the other party's shares held by it is equal to the percentage of the other party's shares held by the intermediate party.

Where two or more natural persons， who are spouses， related by lineal consanguinity， siblings， or in other custodianship/family maintenance relationships， hold the shares of a same enterprise， the percentage of shares held by them shall be aggregated in the calculation todetermine related party relationship.

B. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A），the total debt between both parties accounts for 50％ or more of either party's total paid-in capital， or 10％ or more of one party's total debt is guaranteed by the other party （except for loans or guarantees from or between independent financial institutions）.

Ratio of total debt to paid-in capital = annual weighted average debt / annual weighted average paid-in capital， where：

Annual weighted average debt =（book value of debt （i） * corresponding number of days outstanding） / 365；

Annual weighted average paid-in capital = （book value of paid-in capital （i） * corresponding number of days invested） / 365.

C. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A），the business operations of one party depend on the proprietary rights，such as patents， non-patented technological know-how， trademarks，copyrights， etc.， provided by the other party.

D. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A）， the business activities， such as purchases， sales， receipt of services，provision of services， etc.， of one party are controlled by the other party.

The aforementioned “controlled” refers to the case where one party has the right to make decisions on the other party's financial and operational policies and can therefore derive benefits from the other party's operations.

E. More than half of the directors or senior management （including secretaries of the board of directors of listed companies， managers，deputy managers， financial controllers and other personnel specified in the company's articles of association） of one party are appointed or assigned by the other party， or simultaneously serve as directors or senior management of the other party； or more than half of the directors or senior management of both parties are appointed or assigned by a common third party.

F. Two natural persons who are spouses， related by lineal consanguinity， siblings， or in other custodianship/family maintenance relationships have one of the relationships as specified in items （A） to （E）with one party and the other party respectively.

G. Two parties substantially have common interests in other ways.

Except for item （B） in this Article， the aforementioned related party relationship should be recognized for the period during which it exists， in the event it changes during the filing year.

Ⅲ. Any shareholding by the State or association through assignment of directors or senior management by the state-owned assets management authorities， and therefore qualified as the relationship as specified in Items （A） to （E） of Article Ⅱ， will not be deemed to constitute a “related party relationship” as specified in this Public Notice.

Ⅳ. Related party transactions mainly include：

A. Transfer of the right to use or ownership of tangible assets. Tangible assets include merchandise， products， buildings， transportation vehicles， machinery and equipment， tools， apparatus， etc.

B. Transfer of financial assets. Financial assets include accounts receivables， notes receivables， other receivables， equity investments， debt investments， derivative financial instruments， etc.

C. Transfer of the right to use or ownership of intangibles. Intangibles include patents， non-patented technological know-how， trade secrets， trademarks， brand names， customer lists， sales channels， franchise rights， government licenses， copyrights， etc.

D. Financing. Financing includes all types of long-term and shortterm loans （including group's cash pool）， guarantees， all types of interestbearing advance payments and deferred receivables or payables， etc.

E. Services. Services include market survey， marketing planning，agency， design， consulting， administrative services， technical services，contract research and development， maintenance services， legal services，financial services， audit， recruitment， training， centralised procurement，etc.

Ⅴ. Tax resident enterprises that fall into any of the following categories shall file the Country-by-Country Report at the time of submitting their “Annual Related Party Transactions Reporting Forms”：

A. The resident enterprise is the ultimate holding company of a multinational enterprise's （hereafter referred to as the “MNE”） group having total consolidated group revenue of more than 5.5 billion RMB during the fiscal year immediately preceding the reporting fiscal year asreflected in its consolidated financial statements for such preceding fiscal year.

Ultimate holding company is the enterprise that can consolidate the financial statements of all constituent entities that belong to its MNE group and cannot be included in the consolidated financial statements of another enterprise.

Constituent entities shall include：

a. Any entity that is included in the consolidated financial statements of the MNE group.

b. Any entity that would be included in the consolidated financial statements of the MNE group if equity interest in such entity were traded on a public securities exchange.

c. Any entity that is excluded from the consolidated financial statements of the MNE group solely on size or materiality grounds.

d. Any permanent establishment that prepares a separate financial statement.

B. The resident enterprise that has been appointed by the MNE group to file the Country-by-Country Report.

The Country-by-Country Report is to disclose information relating to the global income， taxes and business activities of all constituent entities of the MNE group to which the ultimate holding company belongs on a country-by-country basis.

Ⅵ. For a MNE group whose ultimate holding company is a resident enterprise in PRC， if its information is related to national security， it can be exempted from filing the Country-by-Country Report in whole or in part in accordance with the applicable laws and regulations.

Ⅶ. Tax administrations may exchange the Country-by-Country Report in accordance with tax treaties， agreements or arrangements that PRC has entered into.

Ⅷ. For an enterprise that is not required to file the Country-by-Country Report under the provisions of Article 5 of this Public Notice，tax administrations can request the enterprise to provide the Countryby-Country Report during a special tax investigation if the MNE to which the enterprise belongs is required to prepare the Country-by-Country Report in accordance with the relevant regulations of another country and one of the following conditions is met：

A. The MNE has not filed the Country-by-Country Report to any other countries.

B. Although the MNE has filed the Country-by-Country Report to another country， there is no mechanism in place to exchange Country-by-Country Report between China and that country.

C. Although the MNE has filed the Country-by-Country Report to another country， and there is a mechanism in place to exchange the Country-by-Country Report between China and that country， the Country-by-Country Report has not been successfully exchanged to China.

Ⅸ. Enterprises that encounter actual difficulties in filing the “Annual Reporting Forms for Related Party Transactions” on time as required may apply for an extension of time in accordance with relevant provisions of the Tax Collection and Administration Law and its implementation regulations.

Ⅹ. Enterprises shall， in accordance with Article 114 of the implementation regulations of the Enterprise Income Tax Law， prepare contemporaneous documentation with respect to their related party transactions for each tax year and submit the documentation upon the tax administration's request.

Contemporaneous documentation may include master file， local file and special issue file.

Ⅺ. Any enterprise that meets one of the following criteria shall prepare a master file ：

A. The enterprise that has conducted cross-border related party transactions during the tax year concerned， and the MNE group to which the ultimate holding company that consolidates the enterprise belongs，has prepared a master file.

B. The annual total amount of the enterprise's related party transactions exceeds 1 billion RMB.

（To be continued）

Public Notice on Matters Regarding Refining the Filing of Related Party Transactions and Administration of Contemporaneous Transfer Pricing Documentation（partⅠ）

責(zé)任編輯：高仲芳