Current location - Loan Platform Complete Network - Local tax - Is it necessary to declare related reports?
Is it necessary to declare related reports?

Related reports do not have to be reported and need to be confirmed based on the actual situation. The State Administration of Taxation Announcement No. 42 of 2016 stipulates that only enterprises that actually have related transactions need to file related reports. At the same time, a new Requirements for filing country-by-country reports. If an enterprise has no business dealings with its related parties during the year and does not meet the conditions for submitting country-by-country reports, it does not need to make related party declarations.