How to fill in the contemporaneous documents prepared for this year

The contemporaneous documents include main documents, local documents and special matters documents.

"The People's Republic of China Enterprise Income Tax" Article 43 of the Law of the People’s Republic of China when an enterprise submits its annual corporate income tax return to the tax authorities, it shall attach an annual related business transaction report form regarding its business dealings with related parties.

The tax authorities When conducting a related business investigation, the enterprise and its related parties, as well as other companies related to the related business investigation, shall provide relevant information in accordance with regulations. The relevant information includes the following:

(1) Related business transactions Contemporaneous information such as relevant price and fee setting standards, calculation methods and explanations;

(2) The resale (transfer) price or final price of property, property use rights, labor services, etc. involved in related business transactions Relevant information on sales (transfer) prices;

(3) Other enterprises related to the investigation of related businesses should provide information on product prices, pricing methods, profit levels and other information that are comparable to those of the enterprise under investigation;

(4) Other information related to related business transactions.

What does it mean to prepare contemporaneous information for this year?

Preparing contemporaneous information for this year refers to the data for the same period last year .

According to the provisions of the "Implementation Measures for Special Tax Adjustments (Trial)" (Guo Shui Fa [2009] No. 2):

(1) Related-party purchases and sales occurring in 2008 and subsequent years Enterprises with an amount of more than RMB 200 million (the processing business of supplied materials is calculated based on the annual import and export declaration price) or other related party transactions (related financing funds are calculated based on the amount of interest received and paid) of more than RMB 40 million (the above amounts do not include enterprises) The amount of related transactions involved in the execution of cost sharing agreements or advance pricing arrangements during the year);

(2) For enterprises whose tracking and management period is 2008 and subsequent years, regardless of the amount of related purchases and sales and the amount of other related transactions Whether the scale restriction conditions are met, the same period data for the tracking management year should be prepared;

(3) Multinational enterprises established in China to undertake single production (processing with supplied materials or processing with imported materials), distribution or contract research and development If enterprises with limited functions and risks such as 2008 and later years suffer losses, regardless of whether the amount of related purchases and sales and other related transactions reaches the scale, they should prepare data for the same period in the year in which the losses occurred and submit it before June 20 of the following year. Submit to the competent tax authority (Guo Shui Han [2009] No. 363);

How to fill in the contemporaneous materials prepared for this year? In addition to answering this question, this year also introduces the meaning of preparing contemporaneous materials this year to help everyone know more. In-depth understanding. In addition, you may want to know what companies need information for the same period this year and other issues. You can prepare the information and contact the Q&A teacher. Only by communicating can you enhance your understanding of knowledge.