The following are the basic steps to fill in the new version of the annual related party transaction report:
1。 According to the instructions in the form, select the appropriate form category and download the form.
2。 Fill in header information: fill in basic information such as enterprise name and taxpayer identification number to ensure the accuracy of the information.
3。 Fill in the related party information: fill in the name of the related company, taxpayer identification number, country or region, and the nature of the connection with the company to ensure accuracy.
4。 Fill in business information: according to the requirements in the form, fill in various business information between the enterprise and its affiliated enterprises, including sales revenue, procurement expenditure, accounts receivable, accounts payable, etc.
5。 Check the information one by one: in the process of filling in, carefully check the information to ensure accuracy, especially pay attention to the consistency of units and currencies.
6。 Confirm submission: after filling in the form, confirm it, check whether the information filled in is wrong, and submit it according to the requirements of the form.
When filling in the annual report form of related business transactions, zero-reporting enterprises should carefully read the description of the form, fill in the information accurately, and strictly abide by the relevant regulations and requirements.
If the enterprise has overseas or domestic related transactions, the amount and total amount of these transactions cannot be zero when filling in this report. If there is no related transaction, you need to fill in "0" in the corresponding column instead of leaving it blank. It should be noted that the definition and scope of related party transactions may be different due to different regions and regulations. Therefore, enterprises need to read the relevant regulations and guidance documents carefully before filling in the statements to ensure that they understand and abide by the relevant regulations and requirements.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Eleventh "special tax adjustment measures"
Resident enterprises that implement audit collection and non-resident enterprises that set up institutions and places in China and truthfully declare and pay enterprise income tax shall submit the annual enterprise income tax return to the tax authorities with the annual report on related business transactions of enterprises in China, including the related relationship table, related transaction summary table, purchase and sale table, labor service table, intangible assets table and fixed assets table.