来料加工业务

Search documents
请收好!有关关联申报的一些小贴士
蓝色柳林财税室· 2025-05-29 00:52
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].