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（下）

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（下）

（接上期）

十二、主體文檔主要披露最終控股企業所屬企業集團的全球業務整體情況，包括以下內容：

（一）組織架構

以圖表形式說明企業集團的全球組織架構、股權結構和所有成員實體的地理分布。成員實體是指企業集團內任一營運實體，包括公司制企業、合伙企業和常設機構等。

（二）企業集團業務

1.企業集團業務描述，包括利潤的重要價值貢獻因素。

2.企業集團營業收入前五位以及占營業收入超過5%的產品或者勞務的供應鏈及其主要市場地域分布情況。供應鏈情況可以采用圖表形式進行說明。

3.企業集團除研發外的重要關聯勞務及簡要說明，說明內容包括主要勞務提供方提供勞務的勝任能力、分配勞務成本以及確定關聯勞務價格的轉讓定價政策。

4.企業集團內各成員實體主要價值貢獻分析，包括執行的關鍵功能、承擔的重大風險、以及使用的重要資產。

（continued）

Ⅻ. The master file is to provide an overview of the global business operations of the MNE group to which the ultimate holding company belongs， and shall include the following information：

A. Organisational structure

Chart illustrating the global organisational structure and ownership structure of the MNE group， and the geographical locations of all constituent entities. A constituent entity refers to any operating entity of the MNE group， including corporations， partnerships and permanent establishments， etc.

B. Description of MNE’s business（es）

a. A description of the MNE’s business， including important value drivers of business profit.

b. A description of the supply chain and main geographic markets for the group’s five largest products or service offerings by turnover plus any other products or services amounting to more than 5 percent of group turnover. The required description could take the form of a chart or a diagram.

c. A list and brief description of important service arrangements between constituent entities of the group， other than research and development services， including a description of the capabilities of the principal locations providing important services and transfer pricing policies for allocating service costs and determining prices to be paid for intra-group services.

d. A functional analysis describing the principal contributions to value creation by individual constituent entities within the group， i.e. key functions performed， important risks assumed， and important assets

5.企業集團會計年度內發生的業務重組，產業結構調整，集團內企業功能、風險或者資產的轉移。

6.企業集團會計年度內發生的企業法律形式改變、債務重組、股權收購、資產收購、合并、分立等。

（三）無形資產

1.企業集團開發、應用無形資產及確定無形資產所有權歸屬的整體戰略，包括主要研發機構所在地和研發管理活動發生地及其主要功能、風險、資產和人員情況。

2.企業集團對轉讓定價安排有顯著影響的無形資產或者無形資產組合，以及對應的無形資產所有權人。

3.企業集團內各成員實體與其關聯方的無形資產重要協議清單，重要協議包括成本分攤協議、主要研發服務協議和許可協議等。

4.企業集團內與研發活動及無形資產相關的轉讓定價政策。

5.企業集團會計年度內重要無形資產所有權和使用權關聯轉讓情況，包括轉讓涉及的企業、國家以及轉讓價格等。

（四）融資活動

1.企業集團內部各關聯方之間的融資安排以及與非關聯方的主要融資安排。

2.企業集團內提供集中融資功能的成員實體情況，包括其注冊地和實際管理機構所在地。

3.企業集團內部各關聯方之間融資安排的總體轉讓定價政策。

（五）財務與稅務狀況

1.企業集團最近一個會計年度的合并財務報表。

2.企業集團內各成員實體簽訂的單邊used.

e. A description of business restructurings， industrial restructurings，transfers of functions， risks or assets occurring within the group during the fiscal year.

f. A description of reorganizations occurring during the fiscal year within the group， i.e. Changes of legal form， debt restructuring， equity acquisition， asset acquisitions， merger and divestitures.

C. Intangibles

a. A general description of the MNE’s overall strategy for the development， ownership and exploitation of intangibles， including location of principal research and development facilities， location of research and development management， and their functions， risks，assets and personnel.

b. A list of intangibles or groups of intangibles of the MNE group that are important for transfer pricing purposes and which entities own them.

c. A list of important agreements entered between constituent entities and their related parties related to intangibles， including cost sharing agreements， principal research services agreements and licence agreements.

d. A description of the groups’transfer pricing policies related to research and development and intangibles.

e. A description of any important transfers of interests in intangibles among related parties during the fiscal year concerned，including the entities， countries， and compensations involved.

D. Financial activities

a. A description of financing arrangements between related entities within the group and important financing arrangements with unrelated parties.

b. The identification of any constituent entities of the MNE group that provides a central financing function for the group， including the country under whose laws the entity is organised and the place of effective management of such entities.

c. A description of the MNE’s general transfer pricing policies related to financing arrangements between related entities.

E. Financial and tax positions

a. The MNE’s annual consolidated financial statements for the fiscal year concerned.

b. A list of the MNE group’s existing unilateral advance pricing預約定價安排、雙邊預約定價安排以及涉及國家之間所得分配的其他稅收裁定的清單及簡要說明。

3.報送國別報告的企業名稱及其所在地。

十三、年度關聯交易金額符合下列條件之一的企業，應當準備本地文檔：

（一）有形資產所有權轉讓金額（來料加工業務按照年度進出口報關價格計算）超過2億元。

（二）金融資產轉讓金額超過1億元。

（三）無形資產所有權轉讓金額超過1億元。

（四）其他關聯交易金額合計超過4000萬元。

十四、本地文檔主要披露企業關聯交易的詳細信息，包括以下內容：

（一）企業概況

1.組織結構，包括企業各職能部門的設置、職責范圍和雇員數量等。

2.管理架構，包括企業各級管理層的匯報對象以及匯報對象主要辦公所在地等。

3.業務描述，包括企業所屬行業的發展概況、產業政策、行業限制等影響企業和行業的主要經濟和法律問題，主要競爭者等。

4.經營策略，包括企業各部門、各環節的業務流程，運營模式，價值貢獻因素等。

5.財務數據，包括企業不同類型業務及產品的收入、成本、費用及利潤。

6.涉及本企業或者對本企業產生影響的重組或者無形資產轉讓情況，以及對本企業的影響分析。agreements， bilateral advance pricing agreements and other tax rulings relating to the allocation of income among countries.

c. Name and location of the constituent entity that files the Country-by-Country Report for the MNE group.

XIII. Any enterprise that meets one of the following criteria during the fiscal year shall prepare a local file：

A. The annual related party transfer of ownership of tangible assets exceeds 200 million RMB （for toll manufacturing transaction，the amount is calculated using the import/export customs declaration prices）.

B. The annual related party transfer of financial assets exceeds 100 million RMB.

C. The annual related party transfer of ownership of intangibles exceeds 100 million RMB.

D. The annual total amount of other related party transactions exceeds 40 million RMB.

XIV. Local file is to disclose detailed information on the enterprise’s related party transactions， including the following：

A. Overview of the enterprise

a. Organisational structure， including the setup， scope of responsibility and number of employees of each functional department of the enterprise.

b. Management structure， including the parties to which each level of the management reports， and the locations in which such parties maintain their principal offices， etc.

c. Industry description， including an overview of the industry in which the enterprise operates and its development， other major economic and legal factors affecting the industry， such as industry policies， trade restrictions， as well as key competitors.

d. Business strategies， including the workflow， operational model and factors that contribute to value creation， etc.， of each department and each operational stage of the enterprise.

e. Financial data， including turnover， costs， expenses and profits for the different types of business and product offerings of the enterprise.

f. A description of business restructurings or intangibles transfers in which the enterprise has been involved in or affected by and an explanation of those aspects of such transactions affect the enterprise.

（二）關聯關系

1.關聯方信息，包括直接或者間接擁有企業股權的關聯方，以及與企業發生交易的關聯方，內容涵蓋關聯方名稱、法定代表人、高級管理人員的構成情況、注冊地址、實際經營地址，以及關聯個人的姓名、國籍、居住地等情況。

2.上述關聯方適用的具有所得稅性質的稅種、稅率及相應可享受的稅收優惠。

3.本會計年度內，企業關聯關系的變化情況。

（三）關聯交易

1.關聯交易概況

（1）關聯交易描述和明細，包括關聯交易相關合同或者協議副本及其執行情況的說明，交易標的的特性，關聯交易的類型、參與方、時間、金額、結算貨幣、交易條件、貿易形式，以及關聯交易與非關聯交易業務的異同等。

（2）關聯交易流程，包括關聯交易的信息流、物流和資金流，與非關聯交易業務流程的異同。

（3）功能風險描述，包括企業及其關聯方在各類關聯交易中執行的功能、承擔的風險和使用的資產。

（4）交易定價影響要素，包括關聯交易涉及的無形資產及其影響，成本節約、市場溢價等地域特殊因素。地域特殊因素應從勞動力成本、環境成本、市場規模、市場競爭程度、消費者購買力、商品或者勞務的可替代性、政府管制等方面進行分析。

（5）關聯交易數據，包括各關聯方、各類關聯交易涉及的交易金額。分別披露關聯交易和非關聯交易的收入、成本、費用和利潤，不能直接歸集的，按照合理比

B. Related party relationship

a. Information on related parties including the name， legal representatives， composition of senior management， address of actual operation of any related party （enterprise） that directly or indirectly own shares of the enterprise and with which the enterprise has entered into transactions， as well as the name， nationality and country of residence of any related party （individual）.

b. Information on taxes of income tax nature to which the enterprise is subject， with details including types of the taxes， tax rates and applicable preferential tax treatments.

c. Information on changes in related party relationship of the enterprise during the fiscal year concerned.

C. Related party transactions

a. Overview of related party transactions

（1） A description of related party transactions with details，including copies of contracts or agreements relating to the related party transactions and their execution， characteristics of the underlying targets， and categories， parties involved， timing， transaction value，settlement currency， contractual terms and conditions， trading models of the related party transactions as well as an explanation of how they are similar to or different from that of unrelated party transactions.

（2） Transactional flow of the related party transactions， including the flows of information， goods and materials， and capitals， as well as an explanation of how they are similar to or different from that of unrelated party transactions.

（3） A description of functions and risks， including the functions performed， risks assumed and assets used by the enterprise and its related parties for each category of related party transactions.

（4） Key factors affecting the pricing of related party transactions，including intangibles involved in the transactions and their impact on pricing， as well as location specific factors such as cost savings and market premium etc. Analysis on location specific factors shall focus on aspects such as labour costs， environmental costs， market size， degree of market competition， consumer purchasing power， substitutability of goods or services， and regulatory controls， etc.

（5） Financial information on related party transactions， including the amount involved for each related party and each category of related party transactions； segmented data on turnover， costs， expenses and profits of related party transactions and unrelated party transactions； for例劃分，并說明該劃分比例的依據。

2.價值鏈分析

（1）企業集團內業務流、物流和資金流，包括商品、勞務或者其他交易標的從設計、開發、生產制造、營銷、銷售、交貨、結算、消費、售后服務、循環利用等各環節及其參與方。

（2）上述各環節參與方最近會計年度的財務報表。

（3）地域特殊因素對企業創造價值貢獻的計量及其歸屬。

（4）企業集團利潤在全球價值鏈條中的分配原則和分配結果。

3.對外投資

（1）對外投資基本信息，包括對外投資項目的投資地區、金額、主營業務及戰略規劃。

（2）對外投資項目概況，包括對外投資項目的股權架構、組織結構，高級管理人員的雇傭方式，項目決策權限的歸屬。

（3）對外投資項目數據，包括對外投資項目的營運數據。

4.關聯股權轉讓

（1）股權轉讓概況，包括轉讓背景、參與方、時間、價格、支付方式，以及影響股權轉讓的其他因素。

（2）股權轉讓標的的相關信息，包括股權轉讓標的所在地，出讓方獲取該股權的時間、方式和成本，股權轉讓收益等信息。

（3）盡職調查報告或者資產評估報告等與股權轉讓相關的其他信息。

5.關聯勞務

（1）關聯勞務概況，包括勞務提供方items that could not be directly segmented and therefore have been allocated using appropriate allocation keys， information on how they are allocated and an explanation of how the allocation keys have been selected.

b. Value chain analysis

（1） Flows of business， goods and materials， and capitals within the group， including design， development， manufacturing， marketing，sales， delivery， billing and payment， consumption， after-sale service，recycling， other processes related to goods， services or other relevant underlying targets of the related party transactions and all the parties involved.

（2） Annual financial statements of each of the aforementioned parties for the immediately preceding fiscal year.

（3） Measurement and attribution of value creation contributed by location specific factors.

（4） Allocation policies and actual allocation results of the group’s profits in the global value chain.

c. Outbound investment

（1） Information on outbound investment， including the locations，amounts， main businesses and strategic plans of the investment projects.

（2） An overview of outbound investment projects， including shareholding structure and organisational structure of the investment projects， employment of senior management involved in the investment projects， decision making process and the parties with final decision making authority about the investment projects.

（3） Data of outbound investment projects， including operational data.

d. Related party equity transfer

（1） An overview of related party equity transfer， including background， parties involved， timing， pricing， payment method of the transfer， as well as other factors affecting the transfer.

（2） Information on the equity transferred， including information like the equity’s geographic location， timing of the transfer，methodology of the transfer， cost of the transfer， income generated from the transfer， etc.

（3） Due diligence report or asset valuation report or any other information pertaining to the equity transfer.

e. Related party services

（1） An overview of related party services， including service和接受方，勞務的具體內容、特性、開展方式、定價原則、支付形式，以及勞務發生后各方受益情況等。

（2）勞務成本費用的歸集方法、項目、金額、分配標準、計算過程及結果等。

（3）企業及其所屬企業集團與非關聯方存在相同或者類似勞務交易的，還應當詳細說明關聯勞務與非關聯勞務在定價原則和交易結果上的異同。

6.與企業關聯交易直接相關的，中國以外其他國家稅務主管當局簽訂的預約定價安排和作出的其他稅收裁定。

（四）可比性分析

1.可比性分析考慮的因素，包括交易資產或者勞務特性，交易各方功能、風險和資產，合同條款，經濟環境，經營策略等。

2.可比企業執行的功能、承擔的風險以及使用的資產等相關信息。

3.可比對象搜索方法、信息來源、選擇條件及理由。

4.所選取的內部或者外部可比非受控交易信息和可比企業的財務信息。

5.可比數據的差異調整及理由。

（五）轉讓定價方法的選擇和使用

1.被測試方的選擇及理由。

2.轉讓定價方法的選用及理由，無論選擇何種轉讓定價方法，均須說明企業對集團整體利潤或者剩余利潤所做的貢獻。

3.確定可比非關聯交易價格或者利潤的過程中所做的假設和判斷。

4.運用合理的轉讓定價方法和可比性分析結果，確定可比非關聯交易價格或者利潤。

5.其他支持所選用轉讓定價方法的資料。providers and recipients， nature of services， characteristics， method of service delivery， pricing policies and methods， form of payments， and benefits received by each party in relation to the services provided， etc.

（2） Methodology for determining the service costs， service items，service amount， allocation keys， calculation process and results.

（3） Where the enterprise and its group are involved in transactions of the same or similar nature with an unrelated party， the enterprise shall describe in detail how the transactions are similar to or different from related party transactions in pricing policies and results.

f. Existing advance pricing agreements and other tax rulings to which the PRC is not a party and which are related to the enterprise’s related party transactions.

D. Comparability analysis

a. Factors considered in the comparability analysis， including characteristics of the goods or services involved in the transactions，functions performed， risks assumed and assets used by each party involved， contractual terms， economic environment， business strategies，etc.

b. Information related to the functions performed， risks assumed，and assets used by the comparable companies.

c. Search process for comparables， data source， selection criteria and rationale for setting the criteria.

d. Information of selected internal or external comparable uncontrolled transactions and financial information of comparable companies.

e. Comparability adjustments and rationale for the adjustments.

E. Selection and application of transfer pricing method

a. Selection of tested party and rationale for the selection.

b. Selection of transfer pricing method and rationale for the selection. Regardless of the transfer pricing method selected，description of the contribution of the enterprise to the group’s overall profit or residual profit is required.

c. Assumptions and judgment made in the process of determining arm’s length prices or profits.

d. Application of reasonable transfer pricing method and result from comparability analysis to determine the arm’s length prices or profits.

e. Other information supporting the selection of transfer pricing method.

6.關聯交易定價是否符合獨立交易原則的分析及結論。

十五、特殊事項文檔包括成本分攤協議特殊事項文檔和資本弱化特殊事項文檔。

企業簽訂或者執行成本分攤協議的，應當準備成本分攤協議特殊事項文檔。

企業關聯債資比例超過標準比例需要說明符合獨立交易原則的，應當準備資本弱化特殊事項文檔。

十六、成本分攤協議特殊事項文檔包括以下內容：

（一）成本分攤協議副本。

（二）各參與方之間達成的為實施成本分攤協議的其他協議。

（三）非參與方使用協議成果的情況、支付的金額和形式，以及支付金額在參與方之間的分配方式。

（四）本年度成本分攤協議的參與方加入或者退出的情況，包括加入或者退出的參與方名稱、所在國家和關聯關系，加入支付或者退出補償的金額及形式。

（五）成本分攤協議的變更或者終止情況，包括變更或者終止的原因、對已形成協議成果的處理或者分配。

（六）本年度按照成本分攤協議發生的成本總額及構成情況。

（七） 本年度各參與方成本分攤的情況，包括成本支付的金額、形式和對象，作出或者接受補償支付的金額、形式和對象。

（八）本年度協議預期收益與實際收益的比較以及由此作出的調整。

（九）預期收益的計算，包括計量參數的選取、計算方法和改變理由。

十七、資本弱化特殊事項文檔包括以下內容：

f. Analysis and conclusion of whether the transfer pricing for the related party transactions complis with the arm’s length principle.

XV. Special issue files include special issue file on cost sharing agreements and special issue file on thin capitalisation.

An enterprise that enters into or implements a cost sharing agreement （hereafter referred to as “CSA”） shall prepare a special issue file for the CSA.

An enterprise with a related party debt-to-equity ratio exceeding the threshold shall prepare a special issue file on thin capitalisation to demonstrate its conformity with the arm’s length principle.

XVI. Special issue file on CSAs shall include the following information：

A. A copy of the CSA.

B. Other agreements reached by the CSA participants to facilitate the implementation of the CSA.

C. Use of outcomes of the CSA by non-participants， amount paid and form of payment， as well as the allocation method for sharing the payment among the participants.

D. Information on any participants entering in or withdrawing from the CSA during the fiscal year concerned， including the names of the participants， their countries of residence and related party relationships， and the amount and form of payment for the buy-in or buy-out compensations.

E. Description of amendments to or termination of the CSA，including the reasons for the amendments or termination， and the treatment or allocation of the existing CSA outcomes.

F. Total cost from the CSA and its breakdown during the fiscal year concerned.

G. Cost sharing among the CSA participants during the fiscal year concerned， including the amount， form of payment and which parities the allocated costs are paid to； and the amount， form of payment， and which parties the balancing payments are paid to or received from.

H. A comparison of expected benefits and actual benefits from the CSA， and the balancing adjustments made.

I. Calculation of expected benefits， including the selection of parameters， calculation method and reasons for any changes to them.

XVII. Special issue file on thin capitalisation shall include the following information：

（一）企業償債能力和舉債能力分析。

（二）企業集團舉債能力及融資結構情況分析。

（三）企業注冊資本等權益投資的變動情況說明。

（四）關聯債權投資的性質、目的及取得時的市場狀況。

（五）關聯債權投資的貨幣種類、金額、利率、期限及融資條件。

（六）非關聯方是否能夠并且愿意接受上述融資條件、融資金額及利率。

（七）企業為取得債權性投資而提供的抵押品情況及條件。

（八）擔保人狀況及擔保條件。

（九）同類同期貸款的利率情況及融資條件。

（十）可轉換公司債券的轉換條件。

（十一）其他能夠證明符合獨立交易原則的資料。

十八、企業執行預約定價安排的，可以不準備預約定價安排涉及關聯交易的本地文檔和特殊事項文檔，且關聯交易金額不計入本公告第十三條規定的關聯交易金額范圍。

企業僅與境內關聯方發生關聯交易的，可以不準備主體文檔、本地文檔和特殊事項文檔。

十九、主體文檔應當在企業集團最終控股企業會計年度終了之日起12個月內準備完畢；本地文檔和特殊事項文檔應當在關聯交易發生年度次年6月30日之前準備完畢。同期資料應當自稅務機關要求之日起30日內提供。

二十、企業因不可抗力無法按期提供同期資料的，應當在不可抗力消除后30日內提供同期資料。

二十一、同期資料應當使用中文，并

A. Analysis of the enterprise’s solvency and borrowing ability.

B. Analysis of the borrowing ability and financing structure of the group to which the enterprise belong.

C. A description of changes in equity investment of the enterprise，such as changes in registered capital， etc.

D. Nature and purposes of the related party debt investment， and the market conditions at the time the debt investment was obtained.

E. Currency， amount， interest rate， term and financing terms of the related party debt investment.

F. Whether an unrelated party is capable and willing to accept the aforementioned financing terms， amount and interest rate.

G. Collaterals provided by the enterprise in order to obtain the debt investment and the relevant terms.

H. Details of the guarantor and the terms of guarantee.

I. Interest rates and financing terms of similar loans occurring during the same period of time.

J. Terms of conversion of convertible bonds.

K. Other information that can demonstrate the enterprise’s conformity with the arm’s length principle.

XVIII. Enterprises with effective advance pricing agreements in place may choose not to prepare local file and special issue file with respect to the related party transactions covered by such advance pricing agreements， and the amount of these related party transactions is excluded from the calculation of the thresholds stipulated in Articles XIII of this Public Notice.

Enterprises with only domestic related party transactions may choose not to prepare master file， local file and special issue file.

XIX. A master file shall be completed within 12 months of the fiscal year end of the ultimate holding company of the enterprise group； local file and special issue file shall be completed by 30 June of the year following the year during which the related party transactions occur. Contemporaneous documentation shall be submitted within 30 days after receiving a request from the tax administrations.

XX. Enterprises that fail to submit contemporaneous documentation due to an event of force majeure shall submit the contemporaneous documentation within 30 days after the event of force majeure ceases to prevent the submission.

XXI. Contemporaneous documentation shall be prepared in標明引用信息資料的出處來源。

二十二、同期資料應當加蓋企業印章，并由法定代表人或者法定代表人授權的代表簽章。

二十三、企業合并、分立的，應當由合并、分立后的企業保存同期資料。

二十四、同期資料應當自稅務機關要求的準備完畢之日起保存10年。

二十五、企業依照有關規定進行關聯申報、提供同期資料及有關資料的，稅務機關實施特別納稅調查補征稅款時，可以依據企業所得稅法實施條例第一百二十二條的規定，按照稅款所屬納稅年度中國人民銀行公布的與補稅期間同期的人民幣貸款基準利率加收利息。

二十六、涉及港澳臺地區的，參照本公告相關規定處理。

二十七、本公告適用于2016年及以后的會計年度。《特別納稅調整實施辦法（試行）》（國稅發〔2009〕2號文件印發）第二章、第三章、第七十四條和第八十九條、《中華人民共和國企業年度關聯業務往來報告表》（國稅發〔2008〕114號文件印發）同時廢止。Chinese. The source of information used should be specified.

XXII. Contemporaneous documentation shall be sealed with the enterprise’s company chop， and signed and sealed by the legal representative or the representative authorised by the legal representative of the enterprise.

XXIII. In the event of a merger or divestiture， the relevant contemporaneous documentation shall be kept by the surviving enterprise after the merger or divestiture.

XXIV. Contemporaneous documentation shall be kept for 10 years from the completion date of the preparation as required by the tax administrations.

XXV. For enterprises that file related party transactions， submit contemporaneous documentation and other relevant information in accordance with relevant provisions， when additional tax is imposed by the tax administrations during the special tax investigation， an interest can be levied based on the People’s Bank of China central base lending rates for the same period to which the tax payment is related， in accordance with the provisions under Article 122 of the implementation regulations of the Enterprise Income Tax Law.

XXVI. This Public Notice also applies to transactions with related parties in Hong Kong， Macau and Taiwan.

XXVII. This Public Notice shall become effective from 2016 and onwards. Chapter 2， Chapter 3， Article 74 and Article 89 of the“Implementation Measures of Special Tax Adjustments （Trial Version）”（Guo Shui Fa ［2009］ No.2）， the “People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions”（released with Guo Shui Fa ［2008］ No.114） shall be annulled as of the same date.

責任編輯：高仲芳

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