國(guó)家稅務(wù)總局杭州市稅務(wù)局關(guān)于2020年度企業(yè)關(guān)聯(lián)申報(bào)的溫馨提示（中英文版）

國(guó)家稅務(wù)總局杭州市稅務(wù)局關(guān)于2020年度企業(yè)關(guān)聯(lián)申報(bào)的溫馨提示

尊敬的納稅人：

Respected taxpayer:

為做好2020年度企業(yè)關(guān)聯(lián)申報(bào)相關(guān)工作，根據(jù)《中華人民共和國(guó)企業(yè)所得稅法》及其實(shí)施條例、《中華人民共和國(guó)稅收征收管理法》(中華人民共和國(guó)主席令第49號(hào)，以下簡(jiǎn)稱《稅收征管法》)及其實(shí)施細(xì)則、《國(guó)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》(國(guó)家稅務(wù)總局公告2016年第42號(hào)，以下簡(jiǎn)稱42號(hào)公告)、《國(guó)家稅務(wù)總局關(guān)于明確〈中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表（2016年版）〉填報(bào)口徑》(國(guó)家稅務(wù)總局公告2017年第26號(hào))有關(guān)規(guī)定，現(xiàn)將有關(guān)事項(xiàng)提示如下：

To refine the filing of related party transactions, 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” (Order No. 49 of the President of the People's Republic of China, hereinafter referred to as the “Tax Collection and Administration Law”) and its implementation regulations, and the Public Notice on Matters Regarding Refining the Filing of Related Party Transactions and Administration of Contemporaneous Transfer Pricing Documentation (Public Notice of the State Administration of Taxation [2016] 42, hereinafter referred to as “Notice 42”), and the Public Notice on Matters Regarding Clearly Filing Caliber of “People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions (2016 version)” (Public Notice of the State Administration of Taxation [2017] 26). The relevant matters are presented as follows:

關(guān)聯(lián)申報(bào)

Reporting of Related Party Transactions

01、關(guān)聯(lián)申報(bào)主體

Subject of Reporting of Related Party Transactions

實(shí)行查賬征收的居民企業(yè)，以及在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所并據(jù)實(shí)申報(bào)繳納企業(yè)所得稅的非居民企業(yè)，符合以下兩種情形之一的，應(yīng)進(jìn)行關(guān)聯(lián)申報(bào)：

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, which meet one of the following two situations, shall report related party transactions:

1.年度內(nèi)與其關(guān)聯(lián)方發(fā)生業(yè)務(wù)往來(lái)的。

(i) Having business dealings with related parties during the year.

2.年度內(nèi)未與其關(guān)聯(lián)方發(fā)生業(yè)務(wù)往來(lái)，但符合42號(hào)公告第五條規(guī)定需要報(bào)送國(guó)別報(bào)告的。

(ii) Not having business dealings with related parties during the year but in compliance with Rule 5 of Notice 42 of submitting the Country-by-Country Report.

企業(yè)年度內(nèi)未與其關(guān)聯(lián)方發(fā)生業(yè)務(wù)往來(lái)，且不符合國(guó)別報(bào)告條件的，可以不進(jìn)行關(guān)聯(lián)申報(bào)。

Enterprises, which do not have business dealings with related parties during the year and do not meet the requirements for submitting the Country-by-Country Report, have no need to report related party transactions.

02、申報(bào)時(shí)間

Time of Reporting

需關(guān)聯(lián)申報(bào)的納稅人，應(yīng)當(dāng)在報(bào)送年度企業(yè)所得稅納稅申報(bào)表時(shí)(即5月31日前)，同時(shí)附報(bào)《中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表》。

Taxpayers required should, at the time of submitting its annual Enterprise Income Tax return (i.e. before May 31), file “People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions”.

納稅人在規(guī)定期限內(nèi)報(bào)送年度關(guān)聯(lián)業(yè)務(wù)往來(lái)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。

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.

03、申報(bào)內(nèi)容

Content of Reporting

《中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表(2016年版)》包括22張附表，分為三部分：

“People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions (2016 version)” includes 22 attached tables and divided into three parts:

1.基礎(chǔ)信息：包括《報(bào)告企業(yè)信息表》《中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)匯總表》以及《關(guān)聯(lián)關(guān)系表》，共3張表;

(i) Basic information: including “Reporting Enterprise Information Form”, “People’s Republic of China Enterprise Annual Summary Forms for Related-Party Transactions” and “Association Form”, a total of three tables.

2.關(guān)聯(lián)交易信息：包括《有形資產(chǎn)所有權(quán)交易表》《無(wú)形資產(chǎn)所有權(quán)交易表》《有形資產(chǎn)使用權(quán)交易表》《無(wú)形資產(chǎn)使用權(quán)交易表》《金融資產(chǎn)交易表》《融通資金表》《關(guān)聯(lián)勞務(wù)表》《權(quán)益性投資表》《成本分?jǐn)倕f(xié)議表》《對(duì)外支付款項(xiàng)情況表》《境外關(guān)聯(lián)方信息表》《年度關(guān)聯(lián)交易財(cái)務(wù)狀況分析表(報(bào)告企業(yè)個(gè)別報(bào)表信息)》以及《年度關(guān)聯(lián)交易財(cái)務(wù)狀況分析表(報(bào)告企業(yè)合并報(bào)表信息)》，共13張表;

(ii) Related party transactions information: including “Tangible Asset Ownership Transaction Form”, “Intangible Asset Ownership Transaction Form”, “Tangible Asset Use Right Transaction Form”, “Intangible Asset Use Right Transaction Form”, “Financial Asset Transaction Form”, “ Facility Funds Form”, “Related Labor Form”, “ Equity Investment Form”, “Cost Sharing Agreement Form”, “External Payments Form”, “Overseas Related Party Information Form”, “Annual Financial Status Analysis Form of Related Party Transactions (Reporting Information on Business Individual Statements)”, “ Annual Financial Status Analysis Form of Related Party Transactions (Reporting Information on Business Consolidated Statements)”, a total of 13 forms.

3.國(guó)別報(bào)告表：包括《國(guó)別報(bào)告-所得、稅收和業(yè)務(wù)活動(dòng)國(guó)別分布表》《國(guó)別報(bào)告-所得、稅收和業(yè)務(wù)活動(dòng)國(guó)別分布表(英文)》《國(guó)別報(bào)告-跨國(guó)企業(yè)集團(tuán)成員實(shí)體名單》《國(guó)別報(bào)告-跨國(guó)企業(yè)集團(tuán)成員實(shí)體名單(英文)》《國(guó)別報(bào)告-附加說(shuō)明表》以及《國(guó)別報(bào)告-附加說(shuō)明表(英文)》，共6張表。

(iii) The Country-by-Country Report: including “Country-by-Country Report-Income, Tax and Business Activity’s Country Distribution Form”, “Country-by-Country Report-Income, Tax and Business Activity’s Country Distribution Form (English)”, “Country-by-Country Report-Entity List of Members of Multinational Enterprise Groups Form”, “Country-by-Country Report-Entity List of Members of Multinational Enterprise Groups Form(English)”,“Country-by-Country Report-Additional Instruction Form”, “Country-by-Country Report-Additional Instruction Form(English)”, a total of 6 forms.

04、申報(bào)方式

How to Report

為提高關(guān)聯(lián)申報(bào)質(zhì)效，節(jié)約辦稅時(shí)間，建議通過(guò)國(guó)家稅務(wù)總局浙江省電子稅務(wù)局進(jìn)行申報(bào)。電子稅務(wù)局提供清晰的填報(bào)指引和提示，幫助納稅人更方便、快捷和準(zhǔn)確地完成申報(bào)。

In order to improve the quality and efficiency, it is recommended to declare through Zhejiang Provincial Electronic Tax Service, State Taxation Administration. The Electronic ways provide clear guidance and tips to help taxpayers complete declarations more conveniently, quickly and accurately.

05、國(guó)家稅務(wù)總局浙江省電子稅務(wù)局申報(bào)路徑

Zhejiang Provincial Electronic Tax Service, State Taxation Administration

通過(guò)互聯(lián)網(wǎng)登陸國(guó)家稅務(wù)總局浙江省電子稅務(wù)局網(wǎng)站，點(diǎn)擊“我要辦稅”—“稅費(fèi)申報(bào)及繳納”—“常規(guī)申報(bào)”—“企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表”，即可進(jìn)入該界面，按要求進(jìn)行在線申報(bào)。

Log on the website of Zhejiang Provincial Electronic Tax Service, State Taxation Administration via the Internet, click “Tax Service”-“Declaration and Payment of Taxes and Fees”-“Regular Declaration”-“Enterprise Annual Reporting Forms for Related-Party Transactions” to enter this interface and make online declarations as required.

06、注意事項(xiàng)

Precautions

1.納稅人必須先完成企業(yè)所得稅申報(bào)，才可進(jìn)行關(guān)聯(lián)申報(bào)。若申報(bào)屬期不存在企業(yè)所得稅年度申報(bào)記錄，將無(wú)法進(jìn)行關(guān)聯(lián)申報(bào);

(i) Taxpayers must complete annual Enterprise Income Tax return before they can report related party transactions. If there is no annual Enterprise Income Tax return record in the reporting period, the related party transactions report will not be available.

2.《中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表》共22張表格。除《報(bào)告企業(yè)信息表》《中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)匯總表》和《關(guān)聯(lián)關(guān)系表》3張表格外，其他表格由納稅人根據(jù)實(shí)際情況選填;

(ii) “People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions” includes 22 forms. Apart from “Reporting Enterprise Information Form”, “People’s Republic of China Enterprise Annual Summary Forms for Related-Party Transactions” and “Association Form”, other forms are optional by the taxpayers according to the actual situation.

3.請(qǐng)納稅人盡早登陸電子稅務(wù)局及時(shí)完成關(guān)聯(lián)申報(bào)，以免臨近截止日期因網(wǎng)絡(luò)擁堵等原因影響申報(bào)。

(iii) Taxpayers are requested to log on the Zhejiang Provincial Electronic Tax Service as soon as possible to complete the related party transactions report in time, so as not to affect the declaration due to network congestion and other reasons near the deadline.




 

國(guó)家稅務(wù)總局杭州市稅務(wù)局

2021年4月15日

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本文關(guān)鍵詞： 杭州市稅務(wù)局, 2020年度, 企業(yè), 關(guān)聯(lián), 申報(bào), 溫馨提示, 中英文版