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 make relevant declarations on their business dealings with related parties when submitting annual enterprise income tax returns to the tax authorities, and attach the Annual Related Business Transactions Report of China Enterprises (version 20 16).
According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.42 (20 16), only enterprises that actually have related transactions need to make related declarations, which increases the requirement of submitting national reports.
If an enterprise has no business dealings with its related parties during the year, but needs to submit a country report according to Article 5 of Announcement No.42, it only needs to fill in six forms: Reporting Enterprise Information Form and Country Report.
If an enterprise has no business dealings with its related parties during the year and does not meet the conditions for submitting country reports, it may not make relevant declarations.
Extended data
1. Enterprises should fill in "normal report", "correction report" or "supplementary report" according to the specific situation.
Normal report: during the reporting period, the first annual report of the enterprise was "normal report";
Correction report: during the reporting period, the enterprise corrected the contents of the report to "correction report";
Supplementary Report: After the reporting period, this report was changed to "Supplementary Report" due to the errors found in the previous annual report by the enterprise self-examination and the assessment of the competent tax authorities.
2. "101taxpayer's name": the full Chinese name of enterprise registration.
3. "102 taxpayer identification number": fill in the taxpayer identification number on the tax registration certificate or the unified social credit code on the business license.
4. "103 registered address": the registered address of the enterprise.
5. "104 business address": fill in the actual production and business address of the enterprise.
6. "105 business scope": fill in the actual production and business scope of the enterprise during the reporting period.
7. "106 competent national tax authorities" and "107 competent local tax authorities" shall fill in the full names of the national and local tax authorities in charge of the enterprise.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Improving Relevant Declarations and Data Management in the Same Period.