发文机关：

国家税务总局

Promulgation Authorities:

State Administration of Taxation

发布日期：

2016.06.29

Promulgation Date:

2016.06.29

生效日期：

2016.06.29

Effective Date:

2016.06.29

时效性：

现行有效

Validity Status:

valid

文号：

国家税务总局公告 [2016]42号

Document Number:

State Administration of Taxation Announcement [2016] No. 42

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]42号

Announcement of the State Administration of Taxation on Matters Relating to Improved Administration of Related Party Declarations and Same-period Materials

State Administration of Taxation Announcement [2016] No. 42

为进一步完善关联申报和同期资料管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则的有关规定，现就有关问题公告如下：

For the purpose of further improving administration of related party declarations and same-period materials, pursuant to the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law") and its Implementation Regulations, the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes (hereinafter referred to as the "Tax Collection Law") and its Implementation Regulations, announcement is hereby made on the relevant issues as follows:

一、实行查账征收的居民企业和在中国境内设立机构、场所并据实申报缴纳企业所得税的非居民企业向税务机关报送年度企业所得税纳税申报表时，应当就其与关联方之间的业务往来进行关联申报，附送《中华人民共和国企业年度关联业务往来报告表(2016年版)》。

1. When submitting yearly tax returns for enterprise income tax to the tax authorities, resident enterprises implementing tax assessment based on examination of accounts and non-resident enterprises which have established an organisation or premises in China and are subject to declaration and payment of enterprise income tax shall declare related party transactions with their related parties, and attach a Report of Yearly Related Party Business Transactions of Enterprises in the People's Republic of China (2016 Version).

二、企业与其他企业、组织或者个人具有下列关系之一的，构成本公告所称关联关系：

2. Any of the following relationships between an enterprise and another enterprise, organisation or individual shall constitute related party relationship referred to in this Announcement:

（一）一方直接或者间接持有另一方的股份总和达到25%以上；双方直接或者间接同为第三方所持有的股份达到25%以上。

如果一方通过中间方对另一方间接持有股份，只要其对中间方持股比例达到25%以上，则其对另一方的持股比例按照中间方对另一方的持股比例计算。

两个以上具有夫妻、直系血亲、兄弟姐妹以及其他抚养、赡养关系的自然人共同持股同一企业，在判定关联关系时持股比例合并计算。

(I) One party holds 25% or more of the shares in the other party directly or indirectly; a third party holds 25% or more of the shares in both parties directly or indirectly.

Where one party holds shares indirectly in the other party through an intermediary, as long as it holds 25% or more of the shares in the intermediary, then its shareholding percentage in the other party shall be computed based on the intermediate's shareholding percentage in the other party.

Where two or more natural persons, who are spouses, direct blood relatives or siblings or have other foster or support relations, jointly hold shares in the same enterprise, the shareholding percentage shall be aggregated when determining related party relationship.

（二）双方存在持股关系或者同为第三方持股，虽持股比例未达到本条第（一）项规定，但双方之间借贷资金总额占任一方实收资本比例达到50%以上，或者一方全部借贷资金总额的10%以上由另一方担保（与独立金融机构之间的借贷或者担保除外）。

借贷资金总额占实收资本比例=年度加权平均借贷资金/年度加权平均实收资本，其中：

年度加权平均借贷资金= i笔借入或者贷出资金账面金额×i笔借入或者贷出资金年度实际占用天数/365

年度加权平均实收资本=i笔实收资本账面金额×i笔实收资本年度实际占用天数/365

(II) Where one party holds shares in the other party, or a third party holds shares in both parties, even if the shareholding percentage does not attain the percentage stipulated in the provisions of item (I) of this Article, as long as the total amount of borrowed funds between both parties constitutes 50% or more of the paid-up capital of either party, or 10% or more of the total borrowed funds of one party is guaranteed by the other party (except for loans or guarantees between the party and an independent financial institution).

Ratio of total borrowed funds to actual paid-up capital = yearly weighted average borrowed funds / yearly weight average paid-up capital, in which:

Yearly average weighted borrowed funds = carrying amount of i sums of borrowed or lent funds × actual number of days occupied by i sums of borrowed or lent funds in the year / 365

Yearly weighted average paid-up capital = carrying amount of i sums of paid-up capital × actual number of days occupied by i sums of paid-up capital in the year / 365

（三）双方存在持股关系或者同为第三方持股，虽持股比例未达到本条第（一）项规定，但一方的生产经营活动必须由另一方提供专利权、非专利技术、商标权、著作权等特许权才能正常进行。

(III) Where one party holds shares in the other party or a third party holds shares in both parties, even if the shareholding percentage does not attain the percentage stipulated in the provisions of item (I) of this Article, but the conduct of manufacturing and business operations of one party requires provision of patent, non-patented technologies, trademark, copyright or other concession provided by the other party.

（四）双方存在持股关系或者同为第三方持股，虽持股比例未达到本条第（一）项规定，但一方的购买、销售、接受劳务、提供劳务等经营活动由另一方控制。

上述控制是指一方有权决定另一方的财务和经营政策，并能据以从另一方的经营活动中获取利益。

(IV) Where one party holds shares in the other party or a third party holds shares in both parties, even if the shareholding percentage does not attain the percentage stipulated in the provisions of item (I) of this Article, as long as the business activities of one party, such as procurement, sales and acceptance of services, are controlled by the other party.

The aforesaid control shall mean that one party has the right to decide the financial and business policies of the other party, and accordingly derive gains from the business activities of the other party.

（五）一方半数以上董事或者半数以上高级管理人员（包括上市公司董事会秘书、经理、副经理、财务负责人和公司章程规定的其他人员）由另一方任命或者委派，或者同时担任另一方的董事或者高级管理人员；或者双方各自半数以上董事或者半数以上高级管理人员同为第三方任命或者委派。

(V) Where more than half of the directors of one party or more than half of the senior management personnel (including board secretary, managers, deputy managers, chief financial officer and other personnel stipulated in the company's articles of association of a listed company) of one party are appointed or designated by the other party, or are appointed concurrently as the directors or senior management personnel of the other party; or more than half of the directors or more than half of the senior management personnel of both parties are appointed or designated by a third party.

（六）具有夫妻、直系血亲、兄弟姐妹以及其他抚养、赡养关系的两个自然人分别与双方具有本条第（一）至（五）项关系之一。

(VI) Where two or more natural persons, who are spouses, direct blood relatives or siblings or have other foster or support relations, are related to both parties in any of the ways stipulated in items (I) to (V) of this Article.

（七）双方在实质上具有其他共同利益。

除本条第（二）项规定外，上述关联关系年度内发生变化的，关联关系按照实际存续期间认定。

(VII) Both parties have other common interests substantially.

Except where stipulated in item (II) of this Article, where there is any change in the aforesaid related party relationships during the year, the related party relationship shall be determined in accordance with the actual existence period.

三、仅因国家持股或者由国有资产管理部门委派董事、高级管理人员而存在本公告第二条第（一）至（五）项关系的，不构成本公告所称关联关系。

3. Designation of directors or senior management personnel due to State-owned shares or by State-owned assets administrative authorities, which fall under the descriptions in items (I) to (V) of Article 2 of this Announcement, shall not constitute related party relationship referred to in this Announcement.

四、关联交易主要包括：

（一）有形资产使用权或者所有权的转让。有形资产包括商品、产品、房屋建筑物、交通工具、机器设备、工具器具等。

4. Related party transactions shall mainly include:

(I) Transfer of use rights or ownership of tangible assets. Tangible assets shall include commodities, products, buildings, transport vehicles, machinery equipment, tools and instruments etc.

（二）金融资产的转让。金融资产包括应收账款、应收票据、其他应收款项、股权投资、债权投资和衍生金融工具形成的资产等。

(II) Transfer of financial assets. Financial assets shall include assets arising from accounts receivable, bills receivable, other receivables, equity investments, debt investments and derivative financial instruments etc.

（三）无形资产使用权或者所有权的转让。无形资产包括专利权、非专利技术、商业秘密、商标权、品牌、客户名单、销售渠道、特许经营权、政府许可、著作权等。

(III) Transfer of use rights or ownership of intangible assets. Intangible assets shall include patents, non-patented technologies, commercial secrets, trademarks, brands, client list, sales channels, franchise rights, government licensing, copyright etc.

（四）资金融通。资金包括各类长短期借贷资金（含集团资金池）、担保费、各类应计息预付款和延期收付款等。

(IV) Financial intermediation. Funds shall include various long-term and short-term borrowed funds (including enterprise group capital pool), surety bond, various types of accrued interest advances and deferred payables and receivables etc.

（五）劳务交易。劳务包括市场调查、营销策划、代理、设计、咨询、行政管理、技术服务、合约研发、维修、法律服务、财务管理、审计、招聘、培训、集中采购等。

(V) Service transactions. Services shall include market survey, marketing planning, agency, design, consultancy, administration, technical services, contract R&D, repair and maintenance, legal services, financial management, audit, recruitment, training, centralised procurement etc.

五、存在下列情形之一的居民企业，应当在报送年度关联业务往来报告表时，填报国别报告：

5. Resident enterprises which fall under any of the following circumstances shall fill in a nationality report when they submit the yearly report on related party transactions:

（一）该居民企业为跨国企业集团的最终控股企业，且其上一会计年度合并财务报表中的各类收入金额合计超过55亿元。

最终控股企业是指能够合并其所属跨国企业集团所有成员实体财务报表的，且不能被其他企业纳入合并财务报表的企业。

成员实体应当包括：

(I) The said resident enterprise is the ultimate holding enterprise of a MNC group, and the total amount of its various incomes in the consolidated financial statements of the preceding accounting year exceeds RMB5.5 billion.

An ultimate holding enterprise shall mean an enterprise which is able to consolidate the financial statements of all the member entities in the MNC group to which it belongs, and whose financial statements cannot be consolidated by another enterprise.

Member entities shall include:

1.实际已被纳入跨国企业集团合并财务报表的任一实体。

i. Any entity which is included in the consolidated financial statements of the MNC group.

2.跨国企业集团持有该实体股权且按公开证券市场交易要求应被纳入但实际未被纳入跨国企业集团合并财务报表的任一实体。

ii. Any entity whose equity is held by the MNC group and which should be included, but is not actually included, in the consolidated financial statements of the MNC group in accordance with the open stock market trading requirements.

3.仅由于业务规模或者重要性程度而未被纳入跨国企业集团合并财务报表的任一实体。

iii. Any entity which is not included in the consolidated financial statements of the MNC group merely due to scale of its business or significance.

4.独立核算并编制财务报表的常设机构。

iv. Permanent establishments which implement independent accounting and formulation of financial statements.

（二）该居民企业被跨国企业集团指定为国别报告的报送企业。

国别报告主要披露最终控股企业所属跨国企业集团所有成员实体的全球所得、税收和业务活动的国别分布情况。

(II) The said resident enterprise is designated by the MNC group as the enterprise in charge of submitting the nationality report.

The nationality report shall mainly disclose the geographical distribution of global income, taxes and business activities of all the member entities in the MNC group to which the ultimate holding enterprise belongs.

六、最终控股企业为中国居民企业的跨国企业集团，其信息涉及国家安全的，可以按照国家有关规定，豁免填报部分或者全部国别报告。

6. In the case of a MNC group whose ultimate holding enterprise is a China resident enterprise, where the information involves national security, it may be exempted from full or partial completion of the nationality report pursuant to the relevant provisions of the State.

七、税务机关可以按照我国对外签订的协定、协议或者安排实施国别报告的信息交换。

7. The tax authorities may implement information exchange for nationality reports pursuant to the protocol, agreement or agreement between China and a foreign counterpart.

八、企业虽不属于本公告第五条规定填报国别报告的范围，但其所属跨国企业集团按照其他国家有关规定应当准备国别报告，且符合下列条件之一的，税务机关可以在实施特别纳税调查时要求企业提供国别报告：

8. Where an enterprise does not fall under the scope of completion of nationality report stipulated in Article 5 of this Announcement, but the MNC group to which it belongs is required to prepare a nationality report pursuant to other relevant provisions of the State, and any of the following criteria is satisfied, the tax authorities may, at the time of implementation of special tax investigation, require the enterprise to provide a nationality report:

（一）跨国企业集团未向任何国家提供国别报告。

(I) The MNC group does not provide a nationality report to any country.

（二）虽然跨国企业集团已向其他国家提供国别报告，但我国与该国尚未建立国别报告信息交换机制。

(II) Although the MNC group has provided a nationality report to another country, but China has yet to establish a nationality report information exchange mechanism with the said country.

（三）虽然跨国企业集团已向其他国家提供国别报告，且我国与该国已建立国别报告信息交换机制，但国别报告实际未成功交换至我国。

(III) Although the MNC group has provided a nationality report to another country, and China has established a nationality report information exchange mechanism with the said country, but the nationality report is not successfully exchanged with China.

九、企业在规定期限内报送年度关联业务往来报告表确有困难，需要延期的，应当按照税收征管法及其实施细则的有关规定办理。

9. Where there is genuine difficulty for the enterprise to submit the yearly report on related party transactions within the stipulated period, and it is necessary for an extension of time, the matter shall be handled pursuant to the relevant provisions of the Tax Collection Law and its Implementation Regulations.

十、企业应当依据企业所得税法实施条例第一百一十四条的规定，按纳税年度准备并按税务机关要求提供其关联交易的同期资料。

同期资料包括主体文档、本地文档和特殊事项文档。

10. An enterprise shall, pursuant to the provisions of Article 114 of the Implementation Regulations for the Enterprise Income Tax Law, prepare the same-period materials for its related party transactions for the tax year and in accordance with the requirements of the tax authorities.

Same-period materials shall include entity files, local files and special matter files.

十一、符合下列条件之一的企业，应当准备主体文档：

11. Enterprises which satisfy any of the following criteria shall prepare entity files:

（一）年度发生跨境关联交易，且合并该企业财务报表的最终控股企业所属企业集团已准备主体文档。

（二）年度关联交易总额超过10亿元。

(I) Cross-border related party transactions have occurred in the year, and the enterprise group that the ultimate holding enterprise belongs to and has consolidated the enterprise's financial statements has prepared entity files.

(II) The total amount of the related party transactions in the year exceeds RMB1 billion.

十二、主体文档主要披露最终控股企业所属企业集团的全球业务整体情况，包括以下内容：

12. The entity files shall mainly disclose the overall information of the global business of the enterprise group to which the ultimate holding enterprise belongs, and shall include the following contents:

（一）组织架构

以图表形式说明企业集团的全球组织架构、股权结构和所有成员实体的地理分布。成员实体是指企业集团内任一营运实体，包括公司制企业、合伙企业和常设机构等。

(I) Organisation structure

Charts shall be used to illustrate the global organisation structure and equity structure of the enterprise group and geographical distribution of all the member entities. A member entity shall mean any operating entity in the enterprise group, and shall include companies, partnership enterprises and permanent establishments etc.

（二）企业集团业务

1.企业集团业务描述，包括利润的重要价值贡献因素。

(II) Business of an enterprise group

i. Business description of the enterprise group, including important value contributors of its profits.

2.企业集团营业收入前五位以及占营业收入超过5%的产品或者劳务的供应链及其主要市场地域分布情况。供应链情况可以采用图表形式进行说明。

ii. Supply chain and geographical distribution of the main markets for the top five products or services of the enterprise group in terms of operating income, and for the products or services of which the operating income exceeds 5% of the enterprise group's operating income. The supply chain information may be illustrated by way of charts.

3.企业集团除研发外的重要关联劳务及简要说明，说明内容包括主要劳务提供方提供劳务的胜任能力、分配劳务成本以及确定关联劳务价格的转让定价政策。

iii. Important services rendered by related parties, other than R&D, of the enterprise group and a brief description thereof, the description contents of which shall include the competency of the main service providers for provision of services, distribution of service costs, and determination of transfer pricing policies for prices of services rendered by related parties.

4.企业集团内各成员实体主要价值贡献分析,包括执行的关键功能、承担的重大风险、以及使用的重要资产。

iv. Analysis of main value contributors of each member entity in the enterprise group, including the key functions performed, significant risks borne, and significant assets which are used.

5.企业集团会计年度内发生的业务重组，产业结构调整，集团内企业功能、风险或者资产的转移。

v. Business restructuring of the enterprise group, industry structure adjustment, and shifting of enterprise functions, risks or assets within the group, which occurred in the accounting year.

6.企业集团会计年度内发生的企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。

vi. Change in corporate legal form, debt restructuring, equity acquisition, asset acquisition, merger, division etc of the enterprise group, which occurred in the accounting year.

（三）无形资产

1.企业集团开发、应用无形资产及确定无形资产所有权归属的整体战略，包括主要研发机构所在地和研发管理活动发生地及其主要功能、风险、资产和人员情况。

(III) Intangible assets

i. Overall strategies of the enterprise group for development and application of intangible assets and determination of ownership of intangible assets, including the location of the main R&D organisation, and the place where the R&D management activities are carried out, and their main functions, risks, assets and personnel etc.

2.企业集团对转让定价安排有显著影响的无形资产或者无形资产组合，以及对应的无形资产所有权人。

ii. Intangible assets or portfolio of intangible assets of the enterprise group which have a significant impact on transfer pricing arrangement, as well as the owners of the corresponding intangible assets.

3.企业集团内各成员实体与其关联方的无形资产重要协议清单，重要协议包括成本分摊协议、主要研发服务协议和许可协议等。

iii. A list of important agreements on intangible assets between each member entity of the enterprise group and its related parties, in which the important agreements shall include cost-sharing agreements, main R&D services agreement and licensing agreements etc.

4.企业集团内与研发活动及无形资产相关的转让定价政策。

iv. Transfer pricing policies of the enterprise group, which relate to its R&D activities and intangible assets.

5.企业集团会计年度内重要无形资产所有权和使用权关联转让情况，包括转让涉及的企业、国家以及转让价格等。

v. Related transfers of ownership and use rights of important intangible assets of the enterprise group, which occurred in the accounting year, including enterprises, countries involved in the transfers and the transfer prices etc.

（四）融资活动

1.企业集团内部各关联方之间的融资安排以及与非关联方的主要融资安排。

(IV) Financing activities

i. Financing arrangements between the related parties in the enterprise group, as well as main financing arrangements with non-related parties.

2.企业集团内提供集中融资功能的成员实体情况，包括其注册地和实际管理机构所在地。

ii. Information on member entities of the enterprise group which perform centralised financing function, including their place of registration and the location of the actual management organisation.

3.企业集团内部各关联方之间融资安排的总体转让定价政策。

iii. Overall transfer pricing policy for financing arrangements between the related parties in the enterprise group.

（五）财务与税务状况

1.企业集团最近一个会计年度的合并财务报表。

(V) Financial and tax situation

i. Consolidated financial statements of the enterprise group for the latest accounting year.

2.企业集团内各成员实体签订的单边预约定价安排、双边预约定价安排以及涉及国家之间所得分配的其他税收裁定的清单及简要说明。

ii. Unilateral pre-agreed pricing arrangement and bilateral pre-agreed pricing arrangement entered into by each member entity in the enterprise group, as well as a list of other tax rulings for distribution of income between the countries involved and a brief explanation thereof.

3.报送国别报告的企业名称及其所在地。

iii. Name of the enterprise submitting the nationality report and its location.

十三、年度关联交易金额符合下列条件之一的企业，应当准备本地文档：

13. Enterprises whose amount of yearly related party transactions satisfy any one of the following criteria shall prepare local files:

（一）有形资产所有权转让金额（来料加工业务按照年度进出口报关价格计算）超过2亿元。

(I) The amount of transfer of ownership of tangible assets (for processing of supplied materials, computed in accordance with Customs declaration prices in the year) exceeds RMB200 million.

（二）金融资产转让金额超过1亿元。

(II) The amount of transfer of financial assets exceeds RMB100 million.

（三）无形资产所有权转让金额超过1亿元。

(III) The amount of transfer of ownership of intangible assets exceeds RMB100 million.

（四）其他关联交易金额合计超过4000万元。

(IV) The total amount of other related party transactions exceeds RMB40 million.

十四、本地文档主要披露企业关联交易的详细信息，包括以下内容：

14. The local files shall mainly disclose detailed information of the enterprise's related party transactions, and shall include the following contents:

（一）企业概况

1.组织结构，包括企业各职能部门的设置、职责范围和雇员数量等。

(1) Enterprise profile

i. Organisation structure, including set up of various functional departments of the enterprise, scope of duties and number of employees etc.

2.管理架构，包括企业各级管理层的汇报对象以及汇报对象主要办公所在地等。

ii. Management structure, including the target audience for reporting by each level of management of the enterprise, and the main office location of the target audience etc.

3.业务描述，包括企业所属行业的发展概况、产业政策、行业限制等影响企业和行业的主要经济和法律问题，主要竞争者等。

iii. Business description, including main economic and legal issues which have an impact on the enterprise and the industry such as overview of the industry development, industry policies, industry restrictions etc, and main competitors etc.

4.经营策略，包括企业各部门、各环节的业务流程，运营模式，价值贡献因素等。

iv. Business strategies, including business processes of each department and each stage of the enterprise, operating model and value contributors etc.

5.财务数据，包括企业不同类型业务及产品的收入、成本、费用及利润。

v. Financial data, including the income, costs, expenses and profits of different types of business and products of the enterprise.

（二）关联关系

1.关联方信息，包括直接或者间接拥有企业股权的关联方，以及与企业发生交易的关联方，内容涵盖关联方名称、法定代表人、高级管理人员的构成情况、注册地址、实际经营地址，以及关联个人的姓名、国籍、居住地等情况。

(II) Related party relationship

i. Information on related parties, including related parties who hold the enterprise's equity directly or indirectly, and related parties which transacted with the enterprise, the contents for which shall cover names of the related parties, legal representative, composition of senior management personnel, registered address, actual business address, as well as name, nationality and address of related parties who are individuals.

2.上述关联方适用的具有所得税性质的税种、税率及相应可享受的税收优惠。

ii. Types of taxes, tax rates and the corresponding tax incentives of an income tax nature applicable to the aforesaid related parties.

3.本会计年度内，企业关联关系的变化情况。

iii. Changes in the enterprise's related party relationships during the accounting year.

（三）关联交易

(III) Related party transactions

1.关联交易概况

（1）关联交易描述和明细，包括关联交易相关合同或者协议副本及其执行情况的说明，交易标的的特性，关联交易的类型、参与方、时间、金额、结算货币、交易条件、贸易形式，以及关联交易与非关联交易业务的异同等。

i. Overview of related party transactions

(a) Description and details of related party transactions, including duplicate copy of the relevant contracts or agreements for the related party transactions, the explanation on its implementation, characteristics of the transaction subject matter, and the type, participants, time, amount, settlement currency, transaction terms and trade form of related party transactions, as well as differences and similarities between the related party transactions and the non-related party transactions.

（2）关联交易流程，包括关联交易的信息流、物流和资金流，与非关联交易业务流程的异同。

(b) Business process for related party transactions, including information flow, logistics and fund flow of related party transactions, and differences and similarities in the business process for non-related party transactions.

（3）功能风险描述，包括企业及其关联方在各类关联交易中执行的功能、承担的风险和使用的资产。

(c) Description of functional risks, including functions performed, risks borne and assets used by the enterprise and the related parties in each type of related party transactions.

（4）交易定价影响要素，包括关联交易涉及的无形资产及其影响，成本节约、市场溢价等地域特殊因素。地域特殊因素应从劳动力成本、环境成本、市场规模、市场竞争程度、消费者购买力、商品或者劳务的可替代性、政府管制等方面进行分析。

(d) Factors which influence transaction pricing, including intangible assets involved in related party transactions and their impact, and special geographical factors such as cost savings, market premiums etc. Special geographical factors shall be analysed from the aspects of labour costs, environmental costs, market scale, market competition, consumer purchasing power, substitutability of goods or services, government control etc.

（5）关联交易数据，包括各关联方、各类关联交易涉及的交易金额。分别披露关联交易和非关联交易的收入、成本、费用和利润，不能直接归集的，按照合理比例划分，并说明该划分比例的依据。

(e) Data of related party transactions, including transaction amounts involved for each related parties and each types of related party transactions. The income, costs, expenses and profits of related party transactions and non-related party transactions shall be disclosed separately; where direct imputation is not possible, the amount shall be divided in accordance with reasonable proportions, and the basis for the proportions shall be stated.

2.价值链分析

（1）企业集团内业务流、物流和资金流，包括商品、劳务或者其他交易标的从设计、开发、生产制造、营销、销售、交货、结算、消费、售后服务、循环利用等各环节及其参与方。

ii. Value chain analysis

(a) The business flow, logistics and fund flow in the enterprise group, including all stages of commodities, services or other transaction subject matter, from design, development, manufacturing, marketing, sales, delivery of goods, settlement, consumption, after-sale services, to recycling etc, and the participants thereof.

（2）上述各环节参与方最近会计年度的财务报表。

(b) Financial statements for the latest accounting year of the participants of the aforesaid stages.

（3）地域特殊因素对企业创造价值贡献的计量及其归属。

(c) Measurement of value contribution by special geographical factors to the enterprise, and the attribution thereto.

（4）企业集团利润在全球价值链条中的分配原则和分配结果。

(d) The distribution principle and distribution results of enterprise group profits in the global value chain.

3.对外投资

（1）对外投资基本信息，包括对外投资项目的投资地区、金额、主营业务及战略规划。

iii. Foreign investments

(a) Basic information of foreign investments, including the investment region of foreign investment projects, amounts, principal activities and strategic planning.

（2）对外投资项目概况，包括对外投资项目的股权架构、组织结构，高级管理人员的雇佣方式，项目决策权限的归属。

(b) Overview of foreign investment projects, including the foreign investment project's equity structure and organisation structure, appointment of senior management personnel, and attribution of the project's decision-making authority.

（3）对外投资项目数据，包括对外投资项目的营运数据。

(c) Data of foreign investment projects, including operating data of foreign investment projects.

4.关联股权转让

（1）股权转让概况，包括转让背景、参与方、时间、价格、支付方式，以及影响股权转让的其他因素。

iv. Equity transfer by related parties

(a) Overview of equity transfer, including transfer background, participants, time, price and payment method, as well as other factors which have an impact on equity transfer.

（2）股权转让标的的相关信息，包括股权转让标的所在地，出让方获取该股权的时间、方式和成本，股权转让收益等信息。

(b) The relevant information of the subject matter of equity transfer, including the location of the subject matter of equity transfer, the time, method and costs for obtaining of the said equity by the transferor, and gains on equity transfer etc.

（3）尽职调查报告或者资产评估报告等与股权转让相关的其他信息。

(c) Other information relating to equity transfer such as due diligence report or asset valuation report etc.

5.关联劳务

（1）关联劳务概况，包括劳务提供方和接受方，劳务的具体内容、特性、开展方式、定价原则、支付形式，以及劳务发生后各方受益情况等。

v. Services rendered by related parties

(a) Overview of services rendered by related parties, including the provider and recipient of services, specific contents, characteristics, method of conducting, pricing principle and form of payment of services, as well as how various parties benefit from the services etc.

（2）劳务成本费用的归集方法、项目、金额、分配标准、计算过程及结果等。

(b) Imputation method, item, amount, distribution standard, computation process and results etc of service costs and expenses.

（3）企业及其所属企业集团与非关联方存在相同或者类似劳务交易的，还应当详细说明关联劳务与非关联劳务在定价原则和交易结果上的异同。

(c) Where an enterprise and the enterprise group to which it belongs carry out identical or similar service transactions with non-related parties, it shall also explain in details the differences and similarities in pricing principle and transaction outcome between services rendered by related parties and services rendered by non-related parties.

6.与企业关联交易直接相关的，中国以外其他国家税务主管当局签订的预约定价安排和作出的其他税收裁定。

vi. Pre-agreed pricing arrangements entered into with the tax authorities of any country other than China and tax rulings made by the tax authorities of any country other than China, which are directly related to related party transactions of the enterprise.

（四）可比性分析

1.可比性分析考虑的因素，包括交易资产或者劳务特性，交易各方功能、风险和资产，合同条款，经济环境，经营策略等。

(IV) Comparability analysis

i. Factors taken into consideration in comparability analysis, including the characteristics of transaction assets or services, functions, risks and assets of the transaction parties, contract clauses, economic environment, business strategies etc.

2.可比企业执行的功能、承担的风险以及使用的资产等相关信息。

ii. The relevant information on functions performed, risks borne and assets used by comparable enterprises.

3.可比对象搜索方法、信息来源、选择条件及理由。

iii. Method for searching, information source, selection criteria and reason for comparable targets.

4.所选取的内部或者外部可比非受控交易信息和可比企业的财务信息。

iv. Selected internal or external comparable uncontrolled transaction information, and financial information of comparable enterprises.

5.可比数据的差异调整及理由。

v. Adjustment of variance in comparable data and the reason.

（五）转让定价方法的选择和使用

1.被测试方的选择及理由。

(V) Selection and use of transfer pricing method

i. Selection of tested party and the reason.

2.转让定价方法的选用及理由，无论选择何种转让定价方法，均须说明企业对集团整体利润或者剩余利润所做的贡献。

ii. Selection of transfer pricing method and the reason; regardless of the transfer pricing method selected, the contribution of the enterprise towards the group's overall profits or remaining profits shall be explained.

3.确定可比非关联交易价格或者利润的过程中所做的假设和判断。

iii. Assumptions and judgment made in the process of determination of prices or profits of comparable non-related party transactions.

4.运用合理的转让定价方法和可比性分析结果，确定可比非关联交易价格或者利润。

iv. Application of reasonable transfer pricing method and comparability analysis outcome, and determination of price or profits of comparable non-related party transactions.

5.其他支持所选用转让定价方法的资料。

v. Any other materials in support of the selected transfer pricing method.

6.关联交易定价是否符合独立交易原则的分析及结论。

vi. Analysis and conclusion on whether the related party transaction pricing complies with the independent transaction principle.

十五、特殊事项文档包括成本分摊协议特殊事项文档和资本弱化特殊事项文档。

15. Special matter files include special matter files for cost-sharing agreements and special matter files for thin capitalisation.

企业签订或者执行成本分摊协议的，应当准备成本分摊协议特殊事项文档。

An enterprise which has entered into or executed a cost-sharing agreement shall prepare special matter files for cost-sharing agreements.

企业关联债资比例超过标准比例需要说明符合独立交易原则的，应当准备资本弱化特殊事项文档。

Where the related party debt equity ratio of the enterprise exceeds the standard ratio and it is required to state whether the independent transaction principle is complied with, the enterprise shall prepare special matter files for thin capitalisation.

十六、成本分摊协议特殊事项文档包括以下内容：

（一）成本分摊协议副本。

16. Special matter files for a cost-sharing agreement shall include the following contents:

(I) Duplicate copy of the cost-sharing agreement.

（二）各参与方之间达成的为实施成本分摊协议的其他协议。

(II) Other agreements entered into among each participant for implementation of the cost-sharing agreement.

（三）非参与方使用协议成果的情况、支付的金额和形式，以及支付金额在参与方之间的分配方式。

(III) Information on use of agreement outcome by non-participant, amount and form of payment therefor, as well as the method for distribution of payment amount among the participants.

（四）本年度成本分摊协议的参与方加入或者退出的情况，包括加入或者退出的参与方名称、所在国家和关联关系，加入支付或者退出补偿的金额及形式。

(IV) Information on participants joining or exiting the cost-sharing agreement in the year, including name, country and related party relationship of participants joining or exiting, and amount and form of compensation made for joining or exiting.

（五）成本分摊协议的变更或者终止情况，包括变更或者终止的原因、对已形成协议成果的处理或者分配。

(V) Change or termination of the cost-sharing agreement, including the reason for change or termination, handling or distribution of agreement outcome.

（六）本年度按照成本分摊协议发生的成本总额及构成情况。

(VI) Total costs incurred in the year in accordance with the cost-sharing agreement and the composition thereof.

（七）本年度各参与方成本分摊的情况，包括成本支付的金额、形式和对象，作出或者接受补偿支付的金额、形式和对象。

(VII) Information on cost sharing among all participants in the year, including amount, form and target for payment of costs, and amount, form and target for making or receiving compensation.

（八）本年度协议预期收益与实际收益的比较以及由此作出的调整。

(VIII) Comparison of projected earnings and actual earnings in the year, as well as the adjustment made consequently.

（九）预期收益的计算，包括计量参数的选取、计算方法和改变理由。

(IX) Computation of projected earnings, including selection of measurement parameters, computation method and reason for change.

十七、资本弱化特殊事项文档包括以下内容：

（一）企业偿债能力和举债能力分析。

17. Special matter files for thin capitalisation shall include the following contents:

(I) Analysis of the enterprise's solvency and debt capacity.

（二）企业集团举债能力及融资结构情况分析。

(II) Analysis of the enterprise group's debt capacity and financing structure.

（三）企业注册资本等权益投资的变动情况说明。

(III) Explanation on changes in the enterprise's equity investment such as registered capital etc.

（四）关联债权投资的性质、目的及取得时的市场状况。

(IV) Nature and purpose of debt investments by related parties, and market conditions at the time of obtaining.

（五）关联债权投资的货币种类、金额、利率、期限及融资条件。

(V) Currency type, amount, interest rate, period and financing criteria for debt investments by related parties.

（六）非关联方是否能够并且愿意接受上述融资条件、融资金额及利率。

(VI) Whether non-related parties are able to and willing to accept the aforesaid financing criteria, financing amount and interest rate.

（七）企业为取得债权性投资而提供的抵押品情况及条件。

(VII) Collateral provided by the enterprise to obtain debt investment and the conditions.

（八）担保人状况及担保条件。

(VIII) Guarantor status and guarantee terms.

（九）同类同期贷款的利率情况及融资条件。

(IX) Interest rate of the same type of loan for the same period and financing terms.

（十）可转换公司债券的转换条件。

(X) Conversion criteria for convertible corporate bonds.

（十一）其他能够证明符合独立交易原则的资料。

(XI) Other materials to prove that the independent transaction principle is complied with.

十八、企业执行预约定价安排的，可以不准备预约定价安排涉及关联交易的本地文档和特殊事项文档，且关联交易金额不计入本公告第十三条规定的关联交易金额范围。

18. Where an enterprise implements pre-agreed pricing arrangement, it may opt not to prepare local files and special matter files for related party transactions involved in the pre-agreed pricing arrangements, and the amount of related party transactions shall be excluded from the amount of related party transactions stipulated in Article 13 of this Announcement.

企业仅与境内关联方发生关联交易的，可以不准备主体文档、本地文档和特殊事项文档。

Where an enterprise only has related party transactions with related parties in China, it may opt not to prepare the entity files, local files and special matter files.

十九、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。

19. The entity files shall be completed within 12 months from end of accounting year of the ultimate holding enterprise of the enterprise group; the local files and special matter files shall be completed before 30 June of the year following the year in which the related party transactions occur.

同期资料应当自税务机关要求之日起30日内提供。

Contemporaneous documentation shall be provided within 30 days upon request by the tax authorities.

二十、企业因不可抗力无法按期提供同期资料的，应当在不可抗力消除后30日内提供同期资料。

20. Where an enterprise is unable to provide contemporaneous documentation within the stipulated period due to force majeure, it shall provide contemporaneous documentation within 30 days from elimination of force majeure.

二十一、同期资料应当使用中文，并标明引用信息资料的出处来源。

21. Contemporaneous documentation shall be written in Chinese, and shall state the source of cited information and materials.

二十二、同期资料应当加盖企业印章，并由法定代表人或者法定代表人授权的代表签章。

22. Contemporaneous documentation shall be affixed with enterprise seal and signed by the legal representative or the representative authorised by the legal representative.

二十三、企业合并、分立的，应当由合并、分立后的企业保存同期资料。

23. In the event of enterprise merger or division, the post-merger or post-division enterprise shall retain contemporaneous documentation.

二十四、同期资料应当自税务机关要求的准备完毕之日起保存10年。

24. Contemporaneous documentation shall be retained for 10 years from the date of completion requested by the tax authorities.

二十五、企业依照有关规定进行关联申报、提供同期资料及有关资料的，税务机关实施特别纳税调查补征税款时，可以依据企业所得税法实施条例第一百二十二条的规定，按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加收利息。

25. When an enterprise declares related party transactions or provides contemporaneous documentation and the relevant materials pursuant to the provisions, the tax authorities when implementing special tax investigation and levy tax retrospectively, shall accrue interest pursuant to the provisions of Article 122 of the Implementation Regulations for Enterprise Income Tax Law, based on the Renminbi loan base interest rate for the same period as retrospective tax payment period, announced by the People's Bank of China in the tax year for which the tax falls under.

二十六、涉及港澳台地区的，参照本公告相关规定处理。

26. Where Hong Kong, Macau or Taiwan is involved, the matter shall be handled with reference to the relevant provisions of this Announcement.

二十七、本公告适用于2016年及以后的会计年度。《特别纳税调整实施办法（试行）》（国税发〔2009〕2号件印发）第二章、第三章、第七十四条和第八十九条、《中华人民共和国企业年度关联业务往来报告表》（国税发〔2008〕114号件印发）同时废止。

27. This Announcement shall apply to year 2016 and subsequent accounting years. Chapter 2, Chapter 3, Article 74 and Article 89 of the Implementation Measures for Special Tax Adjustment (Trial Implementation) (Guo Shui Fa [2009] No. 2) and the Report of Yearly Related Party Business Transactions of Enterprises in the People's Republic of China (Guo Shui Fa [2008] No. 114) shall be repealed simultaneously.

特此公告。

Announcement is hereby made.

附件:

Appendices:

1.中华人民共和国企业年度关联业务往来报告表（2016年版）

1. Report of Yearly Related Party Business Transactions of Enterprises in the People's Republic of China (2016 Version)

2.《中华人民共和国企业年度关联业务往来报告表（2016年版）》填报说明

2. Notes on Completion of the Report of Yearly Related Party Business Transactions of Enterprises in the People's Republic of China (2016 Version)