广州市税务局关于2020年度企业关联交易申报和同期资料若干税收政策的问答(中英对照)

广州市税务局关于2020年度企业关联交易申报和同期资料若干税收政策的问答(中英对照)

尊敬的纳税人：

　　为了方便您做好关联业务往来申报和同期资料准备工作，我们整理了在关联申报和同期资料准备过程中常见的十个问题，同时对关联申报中容易填错的表格也进行了相应的归纳说明。纳税人在完成2020年度的企业所得税汇算清缴后，达到关联申报条件的(具体条件详见问题3)，请尽量选择非接触式的网上办税渠道进行关联申报。纳税人在填报关联申报表时，可以参阅我们在文后附上的《广东省税务局企业年度关联业务往来报告表(2016年版)填报范例及要点》。

　　Dear taxpayers:

　　We have sorted out ten common problems in the preparation process of related party transactions reporting and transfer pricing documentation; moreover, the frequently misfiled forms of related party transaction reporting are illustrated for you to better prepare the filings of related party transactions and transfer pricing documentation. Taxpayers are recommended to make online-filing of related party transactions reporting if the criteria have been met (please refer to Question 3 for the details) after completing the Annual Corporate Income Tax Filings for year 2020. During the reporting, taxpayers may refer to the appendix named .

　　1.关联申报和同期资料准备适用的税收法规政策依据是什么?

　　1. What are the tax law and policies applicable to the Reporting of Related Party Transactions and preparation of Transfer Pricing Documentation?

　　答：国家税务总局于2016年6月印发了《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》(国家税务总局公告2016年第42号，以下简称《42号公告》)，要求符合条件的纳税人在5月31日前向税务机关填报《企业年度关联业务往来报告表》(以下简称《关联申报表》)。纳税人在进行关联申报前，需先完成年度企业所得税汇算清缴申报。

　　A: (Public Notice of The State Taxation Administration [2016]42, hereinafter referred to as Notice No .42 of the STA) is issued by STA in June 2016, which requires eligible tax payer to fill (hereinafter referred to as< Forms for Related-Party Transactions >) before May 31. Taxpayers should complete the Annual Corporate Income Tax Filings before making the Reporting of Related Party Transactions.

　　2. 企业不按规定进行关联申报有何法律责任?

　　2. What are the legal liabilities in concern of failing to Report the Related Party Transactions?

　　答：《税收征管法》第六十二条规定：纳税人未按照规定的期限办理纳税申报和报送纳税资料的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款;情节严重的，可以处二千元以上一万元以下的罚款。

　　《企业所得税法》第四十四条规定：企业不提供与其关联方之间业务往来资料，或者提供虚假、不完整资料，未能真实反映其关联业务往来情况的，税务机关有权依法核定其应纳税所得额。

　　A：Article62 of states that: for the taxpayer not completing the tax declaration and not submitting the data of tax payments before the set deadline or the withholding agents not reporting the report forms of the withholding and remitting, collecting and remitting the taxation and relative documents to the tax authorities before the set deadline, the tax authorities shall order them to remedy before a deadline. The tax authorities may impose fines below RMB 2, 000 and in case of serious circumstances, between RMB 2, 000 and RMB 10, 000.

　　Article 44 of < Corporate Income Tax Law of the People’s Republic of China> states that: where an Enterprise does not provide the information in relation to its related party transactions or it provides false and incomplete information which does not truly reflect its related party transaction situations, the tax authorities shall have the authority to deem its Taxable Income in accordance with the laws.

　　3.哪些企业需要进行关联申报?

　　3. What kind of enterprise is required to Report Related Party Transactions?

　　答：以下企业需要进行关联申报：

　　1.实行查账征收，并且年度内与其关联方发生业务往来的居民企业。

　　2.在中国境内设立机构、场所并据实申报缴纳企业所得税，并且年度内与其关联方发生业务往来的非居民企业。

　　3.企业年度内虽然未与其关联方发生业务往来，但符合42号公告第五条规定需要报送国别报告的，需要填报《关联申报表》中的《报告企业信息表》和国别报告的6张表。

　　A: The following enterprises shall report the Related Party Transactions:

　　1) A tax resident enterprise which pays Corporate Income Tax according to its financial records and haves dealings with related parties during the filing year.

　　2) A non-tax resident enterprise which has an establishment or a place of business in China and settles Corporate Income Tax based on its actual accounts and haves dealings with related parties during the filing year.

　　3) Tax resident enterprises that prepare and submit the Country-by-Country Report according to the requirements of Article 5 of Notice No .42 of the STA, shall submit the < Information of Reporting Enterprise Form > of < Forms for Related-Party Transactions > and the 6 forms of Country-by-Country Report , even if they do not have dealings with related parties during the filing year.

　　4. 《关联申报表》有哪些申报方式?

　　4. What are the methods for the declaration of Forms for Related-Party Transactions?

　　答：企业可以通过电子税务局(网上申报)、直接上门申报两种方式进行关联申报。为了节省纳税人的办税时间，建议优先选择电子税务局(网上申报)方式申报。如果纳税人需要更正已提交给税务机关的关联申报表，也可以通过电子税务局办理。

　　A: There are two ways for enterprise to make declaration of Related-Party Transactions: electronic tax bureau (e-Filing) and door-to-door declaration. In order to save your time, Taxpayers are encouraged to take the priority of electronic tax bureau (e-Filing) for declaration. It can also be processed through the electronic tax bureau, if submitted forms are needed to be corrected.

　　5.企业应在什么期限内完成同期资料的准备?

　　5. What is the timing for enterprises to prepare the transfer pricing documentation?

　　答：同期资料主体文档应当在企业集团最终控股企业会计年度终了之日起12个月内准备完毕;本地文档和特殊事项文档应当在关联交易发生年度次年6月30日之前准备完毕。

　　A: 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.

　　附件：国家税务总局广州市税务局关于2020年度企业关联交易申报和同期资料若干税收政策的问答