國家稅務總局關于完善關聯申報和同期資料管理有關事項的公告（上）

國家稅務總局關于完善關聯申報和同期資料管理有關事項的公告（上）

為進一步完善關聯申報和同期資料管理，根據《中華人民共和國企業所得稅法》（以下簡稱企業所得稅法）及其實施條例、《中華人民共和國稅收征收管理法》（以下簡稱稅收征管法）及其實施細則的有關規定，現就有關問題公告如下：

一、實行查賬征收的居民企業和在中國境內設立機構、場所并據實申報繳納企業所得稅的非居民企業向稅務機關報送年度企業所得稅納稅申報表時，應當就其與關聯方之間的業務往來進行關聯申報，附送《中華人民共和國企業年度關聯業務往來報告表（2016年版）》。

二、企業與其他企業、組織或者個人具有下列關系之一的，構成本公告所稱關聯關系：

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

如果一方通過中間方對另一方間接持有股份，只要其對中間方持股比例達到25％以上，則其對另一方的持股比例按照中間方對另一方的持股比例計算。

兩個以上具有夫妻、直系血親、兄弟姐妹以及其他撫養、贍養關系的自然人共同持股同一企業，在判定關聯關系時持股比例合并計算。

（二）雙方存在持股關系或者同為第三方持股，雖持股比例未達到本條第（一）項規定，但雙方之間借貸資金總額占任一方實收資本比例達到50％以上，或者一方全部借貸資金總額的10％以上由另一方擔保（與獨立金融機構之間的借貸或者擔保除外）。

借貸資金總額占實收資本比例=年度加權平均借貸資金/年度加權平均實收資本，其中：

年度加權平均借貸資金= 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際占用天數/365

年度加權平均實收資本= i筆實收資本賬面金額×i筆實收資本年度實際占用天數/365

（三）雙方存在持股關系或者同為第三方持股，雖持股比例未達到本條第（一）項規定，但一方的生產經營活動必須由另一方提供專利權、非專利技術、商標權、著作權等特許權才能正常進行。

（四）雙方存在持股關系或者同為第三方持股，雖持股比例未達到本條第（一）項規定，但一方的購買、銷售、接受勞務、提供勞務等經營活動由另一方控制。

上述控制是指一方有權決定另一方的財務和經營政策，并能據以從另一方的經營活動中獲取利益。

（五）一方半數以上董事或者半數以上高級管理人員（包括上市公司董事會秘書、經理、副經理、財務負責人和公司章程規定的其他人員）由另一方任命或者委派，或者同時擔任另一方的董事或者高級管理人員；或者雙方各自半數以上董事或者半數以上高級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、贍養關系的兩個自然人分別與雙方具有本條第（一）至（五）項關系之一。

（七）雙方在實質上具有其他共同利益。

除本條第（二）項規定外，上述關聯關系年度內發生變化的，關聯關系按照實際存續期間認定。

三、僅因國家持股或者由國有資產管理部門委派董事、高級管理人員而存在本公告第二條第（一）至（五）項關系的，不構成本公告所稱關聯關系。

四、關聯交易主要包括：

（一）有形資產使用權或者所有權的轉讓。有形資產包括商品、產品、房屋建筑物、交通工具、機器設備、工具器具等。

（二）金融資產的轉讓。金融資產包括應收賬款、應收票據、其他應收款項、股權投資、債權投資和衍生金融工具形成的資產等。

（三）無形資產使用權或者所有權的轉讓。無形資產包括專利權、非專利技術、商業秘密、商標權、品牌、客戶名單、銷售渠道、特許經營權、政府許可、著作權等。

（四）資金融通。資金包括各類長短期借貸資金（含集團資金池）、擔保費、各類應計息預付款和延期收付款等。

（五）勞務交易。勞務包括市場調查、營銷策劃、代理、設計、咨詢、行政管理、技術服務、合約研發、維修、法律服務、財務管理、審計、招聘、培訓、集中采購等。

五、存在下列情形之一的居民企業，應當在報送年度關聯業務往來報告表時，填報國別報告：

（一）該居民企業為跨國企業集團的最終控股企業，且其上一會計年度合并財務報表中的各類收入金額合計超過55億元。

最終控股企業是指能夠合并其所屬跨國企業集團所有成員實體財務報表的，且不能被其他企業納入合并財務報表的企業。

成員實體應當包括：

1.實際已被納入跨國企業集團合并財務報表的任一實體。

2.跨國企業集團持有該實體股權且按公開證券市場交易要求應被納入但實際未被納入跨國企業集團合并財務報表的任一實體。

3.僅由于業務規模或者重要性程度而未被納入跨國企業集團合并財務報表的任一實體。

4.獨立核算并編制財務報表的常設機構。

（二）該居民企業被跨國企業集團指定為國別報告的報送企業。

國別報告主要披露最終控股企業所屬跨國企業集團所有成員實體的全球所得、稅收和業務活動的國別分布情況。

六、最終控股企業為中國居民企業的跨國企業集團，其信息涉及國家安全的，可以按照國家有關規定，豁免填報部分或者全部國別報告。

七、稅務機關可以按照我國對外簽訂的協定、協議或者安排實施國別報告的信息交換。

八、企業雖不屬于本公告第五條規定填報國別報告的范圍，但其所屬跨國企業集團按照其他國家有關規定應當準備國別報告，且符合下列條件之一的，稅務機關可以在實施特別納稅調查時要求企業提供國別報告：

（一）跨國企業集團未向任何國家提供國別報告。

（二）雖然跨國企業集團已向其他國家提供國別報告，但我國與該國尚未建立國別報告信息交換機制。

（三）雖然跨國企業集團已向其他國家提供國別報告，且我國與該國已建立國別報告信息交換機制，但國別報告實際未成功交換至我國。

九、企業在規定期限內報送年度關聯業務往來報告表確有困難，需要延期的，應當按照稅收征管法及其實施細則的有關規定辦理。

十、企業應當依據企業所得稅法實施條例第一百一十四條的規定，按納稅年度準備并按稅務機關要求提供其關聯交易的同期資料。

同期資料包括主體文檔、本地文檔和特殊事項文檔。

十一、符合下列條件之一的企業，應當準備主體文檔：

（一）年度發生跨境關聯交易，且合并該企業財務報表的最終控股企業所屬企業集團已準備主體文檔。

（二）年度關聯交易總額超過10億元。

（未完待續）

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）

責任編輯：高仲芳