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国家税务总局杭州市税务局关于2020年度企业关联申报的温馨提示
尊敬的纳税人：
Respected taxpayer:
为做好2020年度企业关联申报相关工作，根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》(中华人民共和国主席令第49号，以下简称《税收征管法》)及其实施细则、《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)、《国家税务总局关于明确〈中华人民共和国企业年度关联业务往来报告表（2016年版）〉填报口径》(国家税务总局公告2017年第26号)有关规定，现将有关事项提示如下：
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:
关联申报
Reporting of Related Party Transactions
01、关联申报主体
Subject of Reporting of Related Party Transactions
实行查账征收的居民企业，以及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，符合以下两种情形之一的，应进行关联申报：
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.年度内与其关联方发生业务往来的。
(i) Having business dealings with related parties during the year.
2.年度内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。
(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.
企业年度内未与其关联方发生业务往来，且不符合国别报告条件的，可以不进行关联申报。
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、申报时间
Time of Reporting
需关联申报的纳税人，应当在报送年度企业所得税纳税申报表时(即5月31日前)，同时附报《中华人民共和国企业年度关联业务往来报告表》。
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”.
纳税人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。
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、申报内容
Content of Reporting
《中华人民共和国企业年度关联业务往来报告表(2016年版)》包括22张附表，分为三部分：
“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.基础信息：包括《报告企业信息表》《中华人民共和国企业年度关联业务往来汇总表》以及《关联关系表》，共3张表;
(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.关联交易信息：包括《有形资产所有权交易表》《无形资产所有权交易表》《有形资产使用权交易表》《无形资产使用权交易表》《金融资产交易表》《融通资金表》《关联劳务表》《权益性投资表》《成本分摊协议表》《对外支付款项情况表》《境外关联方信息表》《年度关联交易财务状况分析表(报告企业个别报表信息)》以及《年度关联交易财务状况分析表(报告企业合并报表信息)》，共13张表;
(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.国别报告表：包括《国别报告-所得、税收和业务活动国别分布表》《国别报告-所得、税收和业务活动国别分布表(英文)》《国别报告-跨国企业集团成员实体名单》《国别报告-跨国企业集团成员实体名单(英文)》《国别报告-附加说明表》以及《国别报告-附加说明表(英文)》，共6张表。
(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、申报方式
How to Report
为提高关联申报质效，节约办税时间，建议通过国家税务总局浙江省电子税务局进行申报。电子税务局提供清晰的填报指引和提示，帮助纳税人更方便、快捷和准确地完成申报。
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、国家税务总局浙江省电子税务局申报路径
Zhejiang Provincial Electronic Tax Service, State Taxation Administration
通过互联网登陆国家税务总局浙江省电子税务局网站，点击“我要办税”—“税费申报及缴纳”—“常规申报”—“企业年度关联业务往来报告表”，即可进入该界面，按要求进行在线申报。
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、注意事项
Precautions
1.纳税人必须先完成企业所得税申报，才可进行关联申报。若申报属期不存在企业所得税年度申报记录，将无法进行关联申报;
(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.《中华人民共和国企业年度关联业务往来报告表》共22张表格。除《报告企业信息表》《中华人民共和国企业年度关联业务往来汇总表》和《关联关系表》3张表格外，其他表格由纳税人根据实际情况选填;
(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.请纳税人尽早登陆电子税务局及时完成关联申报，以免临近截止日期因网络拥堵等原因影响申报。
(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.
国家税务总局杭州市税务局
2021年4月15日
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