Announcement on Matters Relevant to Improving the Administration of Affiliated Party Filings and Contemporaneous Documentation

关于完善关联申报和同期资料管理有关事项的公告

SAT requires filing of contemporaneous documentation and country reports for transfer pricing.

(Issued by State Administration of Taxation on June 29 2016 and effective as of the fiscal year of 2016.)

(国家税务总局于二零一六年六月二十九日发布，自二零一六年会计年度起施行。)

 

国家税务总局公告 [2016] 第42号

SAT Announcement [2016] No.42

为进一步完善关联申报和同期资料管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则的有关规定，现就有关问题公告如下：

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