【文章內(nèi)容簡(jiǎn)介】 包括關(guān)聯(lián)企業(yè)的名稱、法定代表人、董事和經(jīng)理等高級(jí)管理人員構(gòu)成情況、注冊(cè)地址及實(shí)際經(jīng)營地址,以及關(guān)聯(lián)個(gè)人的名稱、國籍、居住地、家庭成員構(gòu)成等情況,并注明對(duì)企業(yè)關(guān)聯(lián)交易定價(jià)具有直接影響的關(guān)聯(lián)方。 、稅率及相應(yīng)可享受的稅收優(yōu)惠。 (二)生產(chǎn)經(jīng)營情況 ,包括企業(yè)發(fā)展變化概況、所處的行業(yè)及發(fā)展概況、經(jīng)營策略、產(chǎn)業(yè)政策、行業(yè)限制等影響企業(yè)和行業(yè)的主要經(jīng)濟(jì)和法律問題,集團(tuán)產(chǎn)業(yè)鏈以及企業(yè)所處地位。 ,主營業(yè)務(wù)收入及其占收入總額的比重,主營業(yè)務(wù)利潤及其占利潤總額的比重。 ,企業(yè)及其關(guān)聯(lián)方在關(guān)聯(lián)交易中執(zhí)行的功能、承擔(dān)的風(fēng)險(xiǎn)以及使用的資產(chǎn)等相關(guān)信息,并參照填寫《企業(yè)功能風(fēng)險(xiǎn)分析表》。 ,可視企業(yè)集團(tuán)會(huì)計(jì)年度情況延期準(zhǔn)備,但最遲不得超過關(guān)聯(lián)交易發(fā)生年度的次年12月31日。 (三)關(guān)聯(lián)交易情況 、參與方、時(shí)間、金額、結(jié)算貨幣、交易條件等。 、年度變化情況及其理由。 ,包括各個(gè)環(huán)節(jié)的信息流、物流和資金流,與非關(guān)聯(lián)交易業(yè)務(wù)流程的異同。 、成本、費(fèi)用和利潤的劃分情況,不能直接劃分的,按照合理比例劃分,說明確定該劃分比例的理由,并參照填寫《企業(yè)年度關(guān)聯(lián)交易財(cái)務(wù)狀況分析表》。 (四)可比性分析 ,包括交易資產(chǎn)或勞務(wù)特性、交易各方功能和風(fēng)險(xiǎn)、合同條款、經(jīng)濟(jì)環(huán)境、經(jīng)營策略等。 、承擔(dān)的風(fēng)險(xiǎn)以及使用的資產(chǎn)等相關(guān)信息。 ,如:有形資產(chǎn)的物理特性、質(zhì)量及其效用。融資業(yè)務(wù)的正常利率水平、金額、幣種、期限、擔(dān)保、融資人的資信、還款方式、計(jì)息方法等。勞務(wù)的性質(zhì)與程度。無形資產(chǎn)的類型及交易形式,通過交易獲得的使用無形資產(chǎn)的權(quán)利,使用無形資產(chǎn)獲得的收益。 、選擇條件及理由。 (五)轉(zhuǎn)讓定價(jià)方法的選擇和使用 ,企業(yè)選擇利潤法時(shí),須說明對(duì)企業(yè)集團(tuán)整體利潤或剩余利潤水平所做的貢獻(xiàn)。 ,確定可比非關(guān)聯(lián)交易價(jià)格或利潤,以及遵循獨(dú)立交易原則的說明。 Article 14 The current materials mainly include: (1) Organizational Structure (a) The organizational structure and ownership structure of the enterprise group to which the enterprise is subordinated。 (b) Changes in relationships between the enterprise and its associated parties during the year。 (c) Information on associated parties transacting with the enterprise, including associated parties39。 names, legal representatives, structure of senior executives including board members, managers, etc., registered addresses as well as actual business addresses, and associated individuals39。 names, nationalities, domiciles, and family information. Information pertaining to associated parties that directly influence the pricing of associated transactions shall be clearly specified。 and (d)The types and rates of taxes of ine tax nature which are applicable to each associated party, the rates and tax incentives applicable to the associated parties. (2) Overview of Business Operations (a) Enterprise39。s business overview, including the overview of the enterprise39。s business development and changes, overview of its industry and the development thereof, its business strategy, industry policies, industry restrictions, major economic and legal issues that affect the enterprise and its industry, group industry chains, and the enterprise39。s position in such chains。 (b) Composition of main businesses of the enterprise, main business ine its proportion to the total revenue, and main operating profits and its proportions to the total profits。 (c) Analysis of the enterprise39。s position in its industry, and the relevant market petition。 (d) The enterprise39。s internal organizational structure, respective functions performed, risks assumed, and assets employed by the enterprise and its associated parties in associated transactions, and other relevant information, including the pleted Analysis Form on Functions Performed and Risks Assumed by Enterprise。 and (e) Consolidated financial statements of the enterprise group, the preparation of the same may be extended according to its accounting year, but no later than December 31 of the following year after the associated transactions have occurred. (3) Information Pertaining to Associated Transactions (a) Types, participants, schedule, monetary amount, settlement currency, and terms of the associated transactions。 (b) Trade modes adopted in associated transactions, and changes occurred during the year and reasons therefor。 (c) Business processes of associated transactions, including information flow, logistics, cash flow, and the differences and similarities between associated transactions and nonassociated transactions in terms of their business processes。 (d) Intangible assets involved in associated transactions, and their influence on pricing。 (e) Copies of all contracts or agreements in connection with associated transactions, with statement on the execution thereof。 (f) Analysis on major economic and legal factors that affect pricing of associated transactions。 and (g) Allocation of revenues, costs, expenses and profits between associated transactions and nonassociated transactions. Where direct allocation is not available, the allocation shall be made based on reasonable proportions, and reasons for such allocation proportions shall be specified。 meanwhile, the enterprise shall fill out the Form of Annual Financial Analysis on Associated Transactions. (4) Comparability Analysis (a) The factors to be considered in a parability analysis include characteristics of assets or services involved in the transactions, functions performed and risks assumed by parties to the transactions, contractual terms, economic environment and operating strategies。 (b) Information on the functions performed, risks assumed and assets employed by parable enterprises。 (c) A description of parable transactions, such as physical features, quality, and utility of tangible assets。 for financing business, normal interest rates, amounts, currency, duration, and guarantees, borrowers39。 credit standing, repayment terms, and methods used to calculate interest for financing business。 nature and extent of services provided。 intangible asset types and transaction modes。 the right obtained through the transaction to use intangible assets。 and benefits from using intangible assets。 (d) Sources of parable information, and conditions and reasons for selecting such information。 and (e) Difference adjustments to parable data, and the reasons therefor. (5) Selection and Utilization of Transfer Pricing Methods (a) Selection of methods for transfer pricing, and the reasons therefor. Where the enterprise decides to select certain p