Core Viewpoint - The article emphasizes the importance of correctly submitting the annual related party transaction report and highlights common mistakes that companies make during the reporting process [2][3]. Group 1: Common Reporting Errors - Error 1: Incorrectly selecting the form. There are 22 forms available for related party transactions, and only three are mandatory [5]. - Error 2: Incorrectly checking items in the "Report Enterprise Information Form." Companies must ensure they only check relevant items based on their specific circumstances [8][9]. - Error 3: Inaccurate reporting of total transaction amounts in the "Annual Related Party Transaction Summary Table." Companies should ensure that the reported amounts reflect both related and non-related transactions accurately [17]. - Error 4: Incorrect reporting in the "Tangible Asset Ownership Transaction Table" regarding "processing with supplied materials." Companies must verify if they are engaged in such activities and ensure accurate reporting based on customs data [21]. - Error 5: Errors in the "Financial Asset Transaction Table" regarding the content of related transactions. Companies should ensure that all relevant financial asset transactions are reported correctly [24].

Group 1 - The article discusses the provisions of the Individual Income Tax Law of the People's Republic of China, specifically regarding the calculation of taxable income for residents, which includes deductions for various expenses and social insurance contributions [3] - It highlights that flexible employment individuals can deduct their social insurance contributions from their taxable income [3] - The article provides a step-by-step guide on how to query payment certificates through Alipay or WeChat [4] Group 2 - The article outlines the process for declaring special deductions using the Personal Income Tax APP, detailing the steps for annual comprehensive income settlement [7] - It emphasizes the importance of ensuring that the reported information complies with policy regulations to avoid being recorded for dishonest reporting [8] - The article mentions the ongoing annual related party reporting work, which consists of 22 forms, including sections for related party transactions and country reports [13] Group 3 - It specifies the conditions under which resident enterprises must conduct related party reporting, particularly for those with significant business transactions or designated as country report entities [16][30] - The article details the requirements for preparing documentation for related party transactions, including local documentation and special matters documentation based on transaction amounts [41][44] - It provides guidance on the timeline for preparing and submitting these documents, emphasizing the need for compliance with tax authority requests [48][52]

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欢迎扫描下方二维码关注： 尊敬的纳税人： 根据《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》（国家税务总局公告2016年第42号，以下简称 为"42号公告"）、《国家税务总局关于发布〈特别纳税调查调整及相互协商程序管理办法〉的公告》（国家税务总局公告2017 年第6号，以下简称为"6号公告"）和《国家税务总局关于进一步深化税务领域"放管服"改革 培育和激发市场主体活力若干措施 的通知》（税总征科发〔2021〕69号，以下简称为"69号文"）的有关规定， 符合条件的纳税人应分别进行关联申报和准备同 期资料 ，现将有关注意事项提示如下： 一、关联申报注意事项 （一） 申报对象 如纳税人在规定期限内报送关联业务往来报告表确有困难， 需要延期的 ，请按照42号公告第九条及《中华人民共和国税收 征收管理法》第二十七条及其实施细则第三十七条的有关规定办理。 1.实行查账征收的居民企业或在中国境内设立机构、场所并据实申报缴纳企业所得税的非居民企业，若在2024年度内与关联 方发生业务往来，应当进行关联申报。 有关关联关系的构成条件，请查询42号公告第二条和第三条，以及69号文第九条的有关规定。 2.需要报送国 ...