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：

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）》。

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：

（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。

（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

（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。

（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。

（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。

（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。

（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。

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。

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。

（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。

（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。

（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。

（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。

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：

（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：

1.实际已被纳入跨国企业集团合并财务报表的任一实体。

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。

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。

4.独立核算并编制财务报表的常设机构。

（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。

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。

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。

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：

（一）跨国企业集团未向任何国家提供国别报告。

（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。

（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。

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。

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。

十一、符合下列条件之一的企业，应当准备主体文档：

（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。

（未完待续）

To refine the filing of related party transactions and the administration of contemporaneous transfer pricing documentation （hereinafter referred to as the “contemporaneous documentation”）， 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” （hereinafter referred to as the “Tax Collection and Administration Law”） and its implementation regulations.

Ⅰ. 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 shall， at the time of submitting its annual Enterprise Income Tax return， report related party transactions based on its dealings with related parties， and file the “People's Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions （2016 version）”.

Ⅱ. Any of the following relationships of an enterprise （one party）with other enterprises， organisations or individuals （the other party） shall constitute a “related party relationship” as stipulated in this Public Notice ：

A. One party directly or indirectly owns 25％ or more shares of the other party； or a common third party directly or indirectly owns 25％ or more of shares of both parties.

Where one party indirectly holds the other party's shares through an intermediate party， so long as it owns 25％ or more shares of the intermediate party， the percentage of the other party's shares held by it is equal to the percentage of the other party's shares held by the intermediate party.

Where two or more natural persons， who are spouses， related by lineal consanguinity， siblings， or in other custodianship/family maintenance relationships， hold the shares of a same enterprise， the percentage of shares held by them shall be aggregated in the calculation todetermine related party relationship.

B. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A），the total debt between both parties accounts for 50％ or more of either party's total paid-in capital， or 10％ or more of one party's total debt is guaranteed by the other party （except for loans or guarantees from or between independent financial institutions）.

Ratio of total debt to paid-in capital = annual weighted average debt / annual weighted average paid-in capital， where：

Annual weighted average debt =（book value of debt （i） * corresponding number of days outstanding） / 365；

Annual weighted average paid-in capital = （book value of paid-in capital （i） * corresponding number of days invested） / 365.

C. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A），the business operations of one party depend on the proprietary rights，such as patents， non-patented technological know-how， trademarks，copyrights， etc.， provided by the other party.

D. One party owns shares of the other party， or a common third party owns shares of both parties， even though the percentage of shares held in either situation is less than the percentage as specified in item （A）， the business activities， such as purchases， sales， receipt of services，provision of services， etc.， of one party are controlled by the other party.

The aforementioned “controlled” refers to the case where one party has the right to make decisions on the other party's financial and operational policies and can therefore derive benefits from the other party's operations.

E. More than half of the directors or senior management （including secretaries of the board of directors of listed companies， managers，deputy managers， financial controllers and other personnel specified in the company's articles of association） of one party are appointed or assigned by the other party， or simultaneously serve as directors or senior management of the other party； or more than half of the directors or senior management of both parties are appointed or assigned by a common third party.

F. Two natural persons who are spouses， related by lineal consanguinity， siblings， or in other custodianship/family maintenance relationships have one of the relationships as specified in items （A） to （E）with one party and the other party respectively.

G. Two parties substantially have common interests in other ways.

Except for item （B） in this Article， the aforementioned related party relationship should be recognized for the period during which it exists， in the event it changes during the filing year.

Ⅲ. Any shareholding by the State or association through assignment of directors or senior management by the state-owned assets management authorities， and therefore qualified as the relationship as specified in Items （A） to （E） of Article Ⅱ， will not be deemed to constitute a “related party relationship” as specified in this Public Notice.

Ⅳ. Related party transactions mainly include：

A. Transfer of the right to use or ownership of tangible assets. Tangible assets include merchandise， products， buildings， transportation vehicles， machinery and equipment， tools， apparatus， etc.

B. Transfer of financial assets. Financial assets include accounts receivables， notes receivables， other receivables， equity investments， debt investments， derivative financial instruments， etc.

C. Transfer of the right to use or ownership of intangibles. Intangibles include patents， non-patented technological know-how， trade secrets， trademarks， brand names， customer lists， sales channels， franchise rights， government licenses， copyrights， etc.

D. Financing. Financing includes all types of long-term and shortterm loans （including group's cash pool）， guarantees， all types of interestbearing advance payments and deferred receivables or payables， etc.

E. Services. Services include market survey， marketing planning，agency， design， consulting， administrative services， technical services，contract research and development， maintenance services， legal services，financial services， audit， recruitment， training， centralised procurement，etc.

Ⅴ. Tax resident enterprises that fall into any of the following categories shall file the Country-by-Country Report at the time of submitting their “Annual Related Party Transactions Reporting Forms”：

A. The resident enterprise is the ultimate holding company of a multinational enterprise's （hereafter referred to as the “MNE”） group having total consolidated group revenue of more than 5.5 billion RMB during the fiscal year immediately preceding the reporting fiscal year asreflected in its consolidated financial statements for such preceding fiscal year.

Ultimate holding company is the enterprise that can consolidate the financial statements of all constituent entities that belong to its MNE group and cannot be included in the consolidated financial statements of another enterprise.

Constituent entities shall include：

a. Any entity that is included in the consolidated financial statements of the MNE group.

b. Any entity that would be included in the consolidated financial statements of the MNE group if equity interest in such entity were traded on a public securities exchange.

c. Any entity that is excluded from the consolidated financial statements of the MNE group solely on size or materiality grounds.

d. Any permanent establishment that prepares a separate financial statement.

B. The resident enterprise that has been appointed by the MNE group to file the Country-by-Country Report.

The Country-by-Country Report is to disclose information relating to the global income， taxes and business activities of all constituent entities of the MNE group to which the ultimate holding company belongs on a country-by-country basis.

Ⅵ. For a MNE group whose ultimate holding company is a resident enterprise in PRC， if its information is related to national security， it can be exempted from filing the Country-by-Country Report in whole or in part in accordance with the applicable laws and regulations.

Ⅶ. Tax administrations may exchange the Country-by-Country Report in accordance with tax treaties， agreements or arrangements that PRC has entered into.

Ⅷ. For an enterprise that is not required to file the Country-by-Country Report under the provisions of Article 5 of this Public Notice，tax administrations can request the enterprise to provide the Countryby-Country Report during a special tax investigation if the MNE to which the enterprise belongs is required to prepare the Country-by-Country Report in accordance with the relevant regulations of another country and one of the following conditions is met：

A. The MNE has not filed the Country-by-Country Report to any other countries.

B. Although the MNE has filed the Country-by-Country Report to another country， there is no mechanism in place to exchange Country-by-Country Report between China and that country.

C. Although the MNE has filed the Country-by-Country Report to another country， and there is a mechanism in place to exchange the Country-by-Country Report between China and that country， the Country-by-Country Report has not been successfully exchanged to China.

Ⅸ. 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.

Ⅹ. Enterprises shall， in accordance with Article 114 of the implementation regulations of the Enterprise Income Tax Law， prepare contemporaneous documentation with respect to their related party transactions for each tax year and submit the documentation upon the tax administration's request.

Contemporaneous documentation may include master file， local file and special issue file.

Ⅺ. Any enterprise that meets one of the following criteria shall prepare a master file ：

A. The enterprise that has conducted cross-border related party transactions during the tax year concerned， and the MNE group to which the ultimate holding company that consolidates the enterprise belongs，has prepared a master file.

B. The annual total amount of the enterprise's related party transactions exceeds 1 billion RMB.

（To be continued）

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