国家税务总局

State Administration of Taxation

关于完善关联申报和同期资料管理有关事项的公告

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

国家税务总局公告2016年第42号

Public Notice of the State Administration of Taxation [2016] 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：

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.

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. 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)”.

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 of an enterprise (one party) with other enterprise, organizations or individuals (the other party) shall constitute a “related party relationship” as stipulated in this Public Notice.

（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。

(i) 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.
　　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。

Where one party indirectly holds the other party’s shares through an intermediate party, so long as its 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.

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。

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 the same enterprise, the percentage of the shares held by them shall be aggregated in the calculation to determine 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）。

(ii) One party owns shares of the other party, or a comment 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(i), 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).
　　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：

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

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

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

Annual weighted paid-in capital = book value of paid-in capital(i) × corresponding number of days invested/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) One party owns share 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 (i), 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.

（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) 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 (i), but the business activities, such as purchases, sales, receipt of services, provision of services, etc., of one party are controlled by the other party.

The afore-mentioned “controlled” refers to the case where one party has the right to make decision on the other party’s financial and operation policies and can therefore derive benefits from the other party’s operations.

（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) More than half of the directors or senior management (including secretaries of the board directors of listed companies, managers, deputy managers, financial controllers and other person 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 directors or senior managers of both parties are appointed or assigned by a common 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) Two natural person who are spouses, related by lineal consanguinity, siblings, or in other custodianship/family maintenance relationships have one of the relationships as specified in item (i) to (v) with one party and other party respectively.

（七）双方在实质上具有其他共同利益。

(vii) Two parties substantially have common interests in other ways.
　　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。

Except for item (ii) in this article, the afore-mentioned related party relationship should be recognized for the period during which it exists, in the event it changes during the filling year.

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. 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 Item (i) to (v) of Article 2, will not be deemed to constitute a “related party relationship” as specified in this Public Notice.