（接上期）

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：

（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。

（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。

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。

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。

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。

（continued）

Ⅻ. The master file is to provide an overview of the global business operations of the MNE group to which the ultimate holding company belongs， and shall include the following information：

A. Organisational structure

Chart illustrating the global organisational structure and ownership structure of the MNE group， and the geographical locations of all constituent entities. A constituent entity refers to any operating entity of the MNE group， including corporations， partnerships and permanent establishments， etc.

B. Description of MNE’s business（es）

a. A description of the MNE’s business， including important value drivers of business profit.

b. A description of the supply chain and main geographic markets for the group’s five largest products or service offerings by turnover plus any other products or services amounting to more than 5 percent of group turnover. The required description could take the form of a chart or a diagram.

c. A list and brief description of important service arrangements between constituent entities of the group， other than research and development services， including a description of the capabilities of the principal locations providing important services and transfer pricing policies for allocating service costs and determining prices to be paid for intra-group services.

d. A functional analysis describing the principal contributions to value creation by individual constituent entities within the group， i.e. key functions performed， important risks assumed， and important assets

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。

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。

（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。

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。

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。

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。

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。

（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。

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。

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。

（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。

2.企业集团内各成员实体签订的单边used.

e. A description of business restructurings， industrial restructurings，transfers of functions， risks or assets occurring within the group during the fiscal year.

f. A description of reorganizations occurring during the fiscal year within the group， i.e. Changes of legal form， debt restructuring， equity acquisition， asset acquisitions， merger and divestitures.

C. Intangibles

a. A general description of the MNE’s overall strategy for the development， ownership and exploitation of intangibles， including location of principal research and development facilities， location of research and development management， and their functions， risks，assets and personnel.

b. A list of intangibles or groups of intangibles of the MNE group that are important for transfer pricing purposes and which entities own them.

c. A list of important agreements entered between constituent entities and their related parties related to intangibles， including cost sharing agreements， principal research services agreements and licence agreements.

d. A description of the groups’transfer pricing policies related to research and development and intangibles.

e. A description of any important transfers of interests in intangibles among related parties during the fiscal year concerned，including the entities， countries， and compensations involved.

D. Financial activities

a. A description of financing arrangements between related entities within the group and important financing arrangements with unrelated parties.

b. The identification of any constituent entities of the MNE group that provides a central financing function for the group， including the country under whose laws the entity is organised and the place of effective management of such entities.

c. A description of the MNE’s general transfer pricing policies related to financing arrangements between related entities.

E. Financial and tax positions

a. The MNE’s annual consolidated financial statements for the fiscal year concerned.

b. A list of the MNE group’s existing unilateral advance pricing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。

3.报送国别报告的企业名称及其所在地。

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：

（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。

（二）金融资产转让金额超过1亿元。

（三）无形资产所有权转让金额超过1亿元。

（四）其他关联交易金额合计超过4000万元。

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：

（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。

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。

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。

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。

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。

6.涉及本企业或者对本企业产生影响的重组或者无形资产转让情况，以及对本企业的影响分析。agreements， bilateral advance pricing agreements and other tax rulings relating to the allocation of income among countries.

c. Name and location of the constituent entity that files the Country-by-Country Report for the MNE group.

XIII. Any enterprise that meets one of the following criteria during the fiscal year shall prepare a local file：

A. The annual related party transfer of ownership of tangible assets exceeds 200 million RMB （for toll manufacturing transaction，the amount is calculated using the import/export customs declaration prices）.

B. The annual related party transfer of financial assets exceeds 100 million RMB.

C. The annual related party transfer of ownership of intangibles exceeds 100 million RMB.

D. The annual total amount of other related party transactions exceeds 40 million RMB.

XIV. Local file is to disclose detailed information on the enterprise’s related party transactions， including the following：

A. Overview of the enterprise

a. Organisational structure， including the setup， scope of responsibility and number of employees of each functional department of the enterprise.

b. Management structure， including the parties to which each level of the management reports， and the locations in which such parties maintain their principal offices， etc.

c. Industry description， including an overview of the industry in which the enterprise operates and its development， other major economic and legal factors affecting the industry， such as industry policies， trade restrictions， as well as key competitors.

d. Business strategies， including the workflow， operational model and factors that contribute to value creation， etc.， of each department and each operational stage of the enterprise.

e. Financial data， including turnover， costs， expenses and profits for the different types of business and product offerings of the enterprise.

f. A description of business restructurings or intangibles transfers in which the enterprise has been involved in or affected by and an explanation of those aspects of such transactions affect 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。

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。

3.本会计年度内，企业关联关系的变化情况。

（三）关联交易

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。

（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。

（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。

（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。

（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

B. Related party relationship

a. Information on related parties including the name， legal representatives， composition of senior management， address of actual operation of any related party （enterprise） that directly or indirectly own shares of the enterprise and with which the enterprise has entered into transactions， as well as the name， nationality and country of residence of any related party （individual）.

b. Information on taxes of income tax nature to which the enterprise is subject， with details including types of the taxes， tax rates and applicable preferential tax treatments.

c. Information on changes in related party relationship of the enterprise during the fiscal year concerned.

C. Related party transactions

a. Overview of related party transactions

（1） A description of related party transactions with details，including copies of contracts or agreements relating to the related party transactions and their execution， characteristics of the underlying targets， and categories， parties involved， timing， transaction value，settlement currency， contractual terms and conditions， trading models of the related party transactions as well as an explanation of how they are similar to or different from that of unrelated party transactions.

（2） Transactional flow of the related party transactions， including the flows of information， goods and materials， and capitals， as well as an explanation of how they are similar to or different from that of unrelated party transactions.

（3） A description of functions and risks， including the functions performed， risks assumed and assets used by the enterprise and its related parties for each category of related party transactions.

（4） Key factors affecting the pricing of related party transactions，including intangibles involved in the transactions and their impact on pricing， as well as location specific factors such as cost savings and market premium etc. Analysis on location specific factors shall focus on aspects such as labour costs， environmental costs， market size， degree of market competition， consumer purchasing power， substitutability of goods or services， and regulatory controls， etc.

（5） Financial information on related party transactions， including the amount involved for each related party and each category of related party transactions； segmented data on turnover， costs， expenses and profits of related party transactions and unrelated party transactions； for例划分，并说明该划分比例的依据。

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。

（2）上述各环节参与方最近会计年度的财务报表。

（3）地域特殊因素对企业创造价值贡献的计量及其归属。

（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。

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。

（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。

（3）对外投资项目数据，包括对外投资项目的营运数据。

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。

（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。

（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。

5.关联劳务

（1）关联劳务概况，包括劳务提供方items that could not be directly segmented and therefore have been allocated using appropriate allocation keys， information on how they are allocated and an explanation of how the allocation keys have been selected.

b. Value chain analysis

（1） Flows of business， goods and materials， and capitals within the group， including design， development， manufacturing， marketing，sales， delivery， billing and payment， consumption， after-sale service，recycling， other processes related to goods， services or other relevant underlying targets of the related party transactions and all the parties involved.

（2） Annual financial statements of each of the aforementioned parties for the immediately preceding fiscal year.

（3） Measurement and attribution of value creation contributed by location specific factors.

（4） Allocation policies and actual allocation results of the group’s profits in the global value chain.

c. Outbound investment

（1） Information on outbound investment， including the locations，amounts， main businesses and strategic plans of the investment projects.

（2） An overview of outbound investment projects， including shareholding structure and organisational structure of the investment projects， employment of senior management involved in the investment projects， decision making process and the parties with final decision making authority about the investment projects.

（3） Data of outbound investment projects， including operational data.

d. Related party equity transfer

（1） An overview of related party equity transfer， including background， parties involved， timing， pricing， payment method of the transfer， as well as other factors affecting the transfer.

（2） Information on the equity transferred， including information like the equity’s geographic location， timing of the transfer，methodology of the transfer， cost of the transfer， income generated from the transfer， etc.

（3） Due diligence report or asset valuation report or any other information pertaining to the equity transfer.

e. Related party services

（1） An overview of related party services， including service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。

（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。

（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。

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。

（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。

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。

3.可比对象搜索方法、信息来源、选择条件及理由。

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。

5.可比数据的差异调整及理由。

（五）转让定价方法的选择和使用

1.被测试方的选择及理由。

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。

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。

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。

5.其他支持所选用转让定价方法的资料。providers and recipients， nature of services， characteristics， method of service delivery， pricing policies and methods， form of payments， and benefits received by each party in relation to the services provided， etc.

（2） Methodology for determining the service costs， service items，service amount， allocation keys， calculation process and results.

（3） Where the enterprise and its group are involved in transactions of the same or similar nature with an unrelated party， the enterprise shall describe in detail how the transactions are similar to or different from related party transactions in pricing policies and results.

f. Existing advance pricing agreements and other tax rulings to which the PRC is not a party and which are related to the enterprise’s related party transactions.

D. Comparability analysis

a. Factors considered in the comparability analysis， including characteristics of the goods or services involved in the transactions，functions performed， risks assumed and assets used by each party involved， contractual terms， economic environment， business strategies，etc.

b. Information related to the functions performed， risks assumed，and assets used by the comparable companies.

c. Search process for comparables， data source， selection criteria and rationale for setting the criteria.

d. Information of selected internal or external comparable uncontrolled transactions and financial information of comparable companies.

e. Comparability adjustments and rationale for the adjustments.

E. Selection and application of transfer pricing method

a. Selection of tested party and rationale for the selection.

b. Selection of transfer pricing method and rationale for the selection. Regardless of the transfer pricing method selected，description of the contribution of the enterprise to the group’s overall profit or residual profit is required.

c. Assumptions and judgment made in the process of determining arm’s length prices or profits.

d. Application of reasonable transfer pricing method and result from comparability analysis to determine the arm’s length prices or profits.

e. Other information supporting the selection of 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。

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。

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。

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。

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。

（二）各参与方之间达成的为实施成本分摊协议的其他协议。

（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。

（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。

（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。

（六）本年度按照成本分摊协议发生的成本总额及构成情况。

（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。

（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。

（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。

十七、资本弱化特殊事项文档包括以下内容：

f. Analysis and conclusion of whether the transfer pricing for the related party transactions complis with the arm’s length principle.

XV. Special issue files include special issue file on cost sharing agreements and special issue file on thin capitalisation.

An enterprise that enters into or implements a cost sharing agreement （hereafter referred to as “CSA”） shall prepare a special issue file for the CSA.

An enterprise with a related party debt-to-equity ratio exceeding the threshold shall prepare a special issue file on thin capitalisation to demonstrate its conformity with the arm’s length principle.

XVI. Special issue file on CSAs shall include the following information：

A. A copy of the CSA.

B. Other agreements reached by the CSA participants to facilitate the implementation of the CSA.

C. Use of outcomes of the CSA by non-participants， amount paid and form of payment， as well as the allocation method for sharing the payment among the participants.

D. Information on any participants entering in or withdrawing from the CSA during the fiscal year concerned， including the names of the participants， their countries of residence and related party relationships， and the amount and form of payment for the buy-in or buy-out compensations.

E. Description of amendments to or termination of the CSA，including the reasons for the amendments or termination， and the treatment or allocation of the existing CSA outcomes.

F. Total cost from the CSA and its breakdown during the fiscal year concerned.

G. Cost sharing among the CSA participants during the fiscal year concerned， including the amount， form of payment and which parities the allocated costs are paid to； and the amount， form of payment， and which parties the balancing payments are paid to or received from.

H. A comparison of expected benefits and actual benefits from the CSA， and the balancing adjustments made.

I. Calculation of expected benefits， including the selection of parameters， calculation method and reasons for any changes to them.

XVII. Special issue file on thin capitalisation shall include the following information：

（一）企业偿债能力和举债能力分析。

（二）企业集团举债能力及融资结构情况分析。

（三）企业注册资本等权益投资的变动情况说明。

（四）关联债权投资的性质、目的及取得时的市场状况。

（五）关联债权投资的货币种类、金额、利率、期限及融资条件。

（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。

（七）企业为取得债权性投资而提供的抵押品情况及条件。

（八）担保人状况及担保条件。

（九）同类同期贷款的利率情况及融资条件。

（十）可转换公司债券的转换条件。

（十一）其他能够证明符合独立交易原则的资料。

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。

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。

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。同期资料应当自税务机关要求之日起30日内提供。

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。

二十一、同期资料应当使用中文，并

A. Analysis of the enterprise’s solvency and borrowing ability.

B. Analysis of the borrowing ability and financing structure of the group to which the enterprise belong.

C. A description of changes in equity investment of the enterprise，such as changes in registered capital， etc.

D. Nature and purposes of the related party debt investment， and the market conditions at the time the debt investment was obtained.

E. Currency， amount， interest rate， term and financing terms of the related party debt investment.

F. Whether an unrelated party is capable and willing to accept the aforementioned financing terms， amount and interest rate.

G. Collaterals provided by the enterprise in order to obtain the debt investment and the relevant terms.

H. Details of the guarantor and the terms of guarantee.

I. Interest rates and financing terms of similar loans occurring during the same period of time.

J. Terms of conversion of convertible bonds.

K. Other information that can demonstrate the enterprise’s conformity with the arm’s length principle.

XVIII. Enterprises with effective advance pricing agreements in place may choose not to prepare local file and special issue file with respect to the related party transactions covered by such advance pricing agreements， and the amount of these related party transactions is excluded from the calculation of the thresholds stipulated in Articles XIII of this Public Notice.

Enterprises with only domestic related party transactions may choose not to prepare master file， local file and special issue file.

XIX. 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. Contemporaneous documentation shall be submitted within 30 days after receiving a request from the tax administrations.

XX. Enterprises that fail to submit contemporaneous documentation due to an event of force majeure shall submit the contemporaneous documentation within 30 days after the event of force majeure ceases to prevent the submission.

XXI. Contemporaneous documentation shall be prepared in标明引用信息资料的出处来源。

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。

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。

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。

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。

二十六、涉及港澳台地区的，参照本公告相关规定处理。

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号文件印发）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号文件印发）同时废止。Chinese. The source of information used should be specified.

XXII. Contemporaneous documentation shall be sealed with the enterprise’s company chop， and signed and sealed by the legal representative or the representative authorised by the legal representative of the enterprise.

XXIII. In the event of a merger or divestiture， the relevant contemporaneous documentation shall be kept by the surviving enterprise after the merger or divestiture.

XXIV. Contemporaneous documentation shall be kept for 10 years from the completion date of the preparation as required by the tax administrations.

XXV. For enterprises that file related party transactions， submit contemporaneous documentation and other relevant information in accordance with relevant provisions， when additional tax is imposed by the tax administrations during the special tax investigation， an interest can be levied based on the People’s Bank of China central base lending rates for the same period to which the tax payment is related， in accordance with the provisions under Article 122 of the implementation regulations of the Enterprise Income Tax Law.

XXVI. This Public Notice also applies to transactions with related parties in Hong Kong， Macau and Taiwan.

XXVII. This Public Notice shall become effective from 2016 and onwards. Chapter 2， Chapter 3， Article 74 and Article 89 of the“Implementation Measures of Special Tax Adjustments （Trial Version）”（Guo Shui Fa ［2009］ No.2）， the “People’s Republic of China Enterprise Annual Reporting Forms for Related-Party Transactions”（released with Guo Shui Fa ［2008］ No.114） shall be annulled as of the same date.

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