1, the annual related purchase and sale amount (calculated according to the annual import and export customs declaration price for the processing of materials) is less than 200 million yuan, and the amount of other related transactions (calculated according to the interest receipt and payment amount of related financing funds) is less than 40 million yuan. The above amount does not include the related transaction amount involved in the implementation of cost sharing agreement or advance pricing arrangement by the enterprise during the year.
2. Related party transactions belong to the scope involved in the implementation of advance pricing arrangements.
3. Foreign-funded shares are less than 50% and related transactions only occur with domestic related parties.
Extended data:
The materials for the same period must be prepared and kept 10 years before May 3, the year following the year in which the related transactions of the enterprise occur. However, the deadline for the preparation of related party transactions in the tax year of 2008 was extended to 20091February 3 1 day. The data of transfer pricing for the same period shall be provided within 20 days from the date required by the tax authorities.
The information of the same period provided by the enterprise according to the requirements of the tax authorities shall be stamped with the official seal, and signed or sealed by the legal representative or the representative authorized by the legal representative.
In the same period, the information involved in the quotation should indicate the source. The materials for the same period shall be in Chinese. If the original materials are in foreign languages, a Chinese copy shall be attached.
Baidu Encyclopedia-contemporaneous data