同期资料管理十大热点问答（中英双语版）

近日，杭州税务发布关于同期资料管理十大热点问答中英双语版。

尊敬的纳税人：

Respected taxpayer:

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》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》（以下简称42号公告），杭州市税务局现整理出有关同期资料准备和管理的十个重点问答，为企业规范准备同期资料提供指引。

In accordance with “The Enterprise Income Tax Law of the People’s Republic of China” and its implementation regulations, and “The Tax Collection and Administration Law of the People’s Republic of China” 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”), we have compiled ten key questions and answers about the preparation and administration of the contemporaneous documentation to provide guidance for enterprises to prepare documentation.

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Q1

同期资料包括哪些内容？

What do contemporaneous documentation cover?

根据42号公告，同期资料包括三种文档，分别是主体文档、本地文档和特殊事项文档。每种文档分别设定准备条件,企业结合自身情况，只要满足其中一种文档的准备条件就要准备相应的同期资料文档, 存在企业同一个年度准备多种文档的可能性。

According to “Notice42”, there are three types of contemporaneous documentation, namely, master file, local file and special issue file. Preparation conditions are set for each type of file respectively. Enterprises shall prepare contemporaneous   documentation as long as they meet the preparation conditions. It is possible for enterprises to prepare multiple files in the same tax year.

Q2

哪些企业需要准备同期资料-主体文档？

Which enterprises need to prepare contemporaneous documentation-master file?

符合下列条件之一的企业，应当准备主体文档：

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

(1)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。

(i)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.

(2)年度关联交易总额超过10亿元。

(ii)The annual total amount of the enterprise’s related party transactions exceeds 1 billion RMB.

Q3

哪些企业需要准备同期资料-本地文档？

Which enterprises need to prepare contemporaneous documentation-local file?

年度关联交易金额符合下列条件之一的企业，应当准备同期资料本地文档：

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

(1)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 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).

(2)金融资产转让金额超过1亿元。

(ii)The annual related party transfer of financial assets exceeds100 million RMB.

(3)无形资产所有权转让金额超过1亿元。

(iii)The annual related party transfer of ownership of intangibles exceeds 100 million RMB.

(4)其他关联交易金额合计超过4000万元。

(iv)The annual total amount of other related party transactions exceeds 40 million RMB.

另外，根据《特别纳税调查调整及相互协商程序管理办法》（国家税务总局公告2017年第6号）第二十八条的规定，企业为境外关联方从事来料加工或者进料加工等单一生产业务，或者从事分销、合约研发业务，如出现亏损，无论是否达到42号公告中的同期资料准备标准，均应当就亏损年度准备同期资料本地文档。

In addition, according to Article 28 of "the Administrative Matters for Special Tax Adjustment and Mutual Agreement Procedure" (Public Notice of the State Administration of Taxation [2017] 6), enterprises engage in single production such as processing with supplied materials or imported materials for overseas related parties, or engage in the business of distribution or contract R&D business, suffer a loss, regardless of whether it meets the contemporaneous documentation preparation standard in “Notice 42”,shall submit local files for the loss-making year.

Q4

哪些企业需要准备同期资料-特殊事项文档？

Which enterprises need to prepare contemporaneous documentation-special issue file?

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。

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

(1)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。

(i)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.

(2)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。

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

Q5

企业在哪些情形下可以免除准备同期资料？

Under what circumstances can an enterprise be exempted from preparing contemporaneous documentation?

企业符合以下情形之一的，可免除准备全部或部分同期资料：

Enterprises that meet any of the following circumstances may be exempted from preparing all or part of the contemporaneous documentation:

(1)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42号公告第十三条规定的关联交易金额范围。

(i)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 13 of “Notice 42”.

(2)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。

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

Q6

主体文档简并提供需要符合哪些条件？

What conditions need to be met to simplify the submission of the master file?

按照《国家税务总局关于明确同期资料主体文档提供及管理有关事项的公告》（国家税务总局2018年第14号）的要求，企业只要符合以下条件即可简并提供主体文档：一是符合《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）中主体文档的准备条件；二是集团内企业分属两个以上税务机关管辖；三是企业主动提供主体文档。需要注意的是，14号公告所称“主动提供”是指在税务机关实施特别纳税调查前企业提供主体文档的情形。

In accordance with the requirements of “the Announcement of the State Administration of Taxation on Clarifying Matters Related to the Provision and Administration of contemporaneous documentation master file” (Public Notice of the State Administration of Taxation [2018] 14, hereinafter referred to as “Notice 14”). Enterprises can simplify and submit the master file as long as they meet the following conditions: First, it complies with the preparation conditions of the master file in “Notice 42”; Second, enterprises within the group are under the jurisdiction of two or more tax authorities; Third, enterprises take the initiative to provide the master file. It should be noted that the "voluntary provision" mentioned in “Notice 14” refers to the situation where the enterprise provides the master file before the implementation of the special tax adjustment by the tax authorities.

Q7

企业应在什么期限内完成同期资料准备？

In what period should the enterprise complete the preparation of the contemporaneous documentation?

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。

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.

Q8

企业应在何时提供同期资料？

When should the enterprise provide the contemporaneous   documentation？

同期资料应当自税务机关要求之日起30天内提供。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。

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

Q9

同期资料的保存有什么规定？

What are the regulations for the preservation of contemporaneous documentation?

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。企业合并、分立的，应当由合并、分立后的企业保存同期资料。

Contemporaneous documentation shall be kept for 10 years from the completion date of the preparation as required by the tax administrations. In the event of a merger or divestiture, the relevant contemporaneous documentation shall be kept by the surviving enterprise after the merger or divestiture.

Q10

企业违反同期资料管理相关规定有何风险？

What are the risks of violating the relevant regulations for the Administration of Contemporaneous Documentation?

企业依照有关规定提供同期资料及有关资料的，税务机关实施特别纳税调整补征税款时，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。

For enterprises that 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.

以上来源于：

国家税务总局杭州市税务局国际税收管理处

国家税务总局杭州市西湖区税务局

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