It is reported that in order to implement the Announcement on Improving Relevant Reports and Information Management in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (State Taxation Administration of The People's Republic of China Announcement No.42, 20 16) in the same period, the annual related business transaction report of China enterprises (version 20 16) should be completed well, which is in line with the latest report caliber of OECD country reports. Now let's interpret People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's report on clarity.

(1) Obviously, the "related parties" of multinational enterprise groups in country reports refer to their "member entities".

The latest report issued by OECD makes it clear that the identification of "related parties" of multinational enterprise groups in country reports should be consistent with that of their "member entities". Therefore, the announcement clarified the third column "Income Related Parties" in the Annual Report of Related Business Transactions of Enterprises in China (Version 20 16) and filled in the 1 column of the Country Report-Country Distribution Table of Income, Taxation and Business Activities.

(2) Resident enterprises that clearly fill in the country report can supplement and modify the relevant declaration forms within the specified time.

It is clearly stated in the announcement that resident enterprises that need to fill in country reports can make supplementary amendments to the Annual Report on Related Transactions of Enterprises in China (Version 20 16) before February 3.

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