准确理解关联申报要求 做好关联申报工作——《特别纳税调整实施办法(试行)》之“关联申报”

On Doing a Good Job in Associated Declaration by Correctly Understanding Related Requirements:An Interpretation of 'Associated Declaration' in the Implementation Rules for Special Tax Adjustments(Interim)

《特别纳税调整实施办法(试行)》(以下简称《办法》)第二章就关联关系认定、关联交易类型以及关联申报要求做出了明确规定。本文对照《关联企业间业务往来税务管理规程(试行)》(以下简称《规程》,现已废止)对关联关系的认定标准、关联交易类型进行了比较,对关联业务往来申报资料进行了分析,提出了税务机关和企业在关联申报中应该注意的事项,以及实际工作中可能出现的问题和对策。

Chapter 2 of the Implementation Rules for Special Tax Adjustments （Interim） （hereafter referred to as Rules） clarifies the determination of associated relationship, different patterns of associated transaction and requirements of associated declaration. Comparing with relevant regulations in Tax Management Rules of Business among Associated Enterprises （abolished now）, the paper analyzes document requirements in associated declaration, puts forward matters to be attended to in associated declaration for both tax authorities and enterprises, and points out some issues that might be arisen in practice and corresponding countermeasures.