特別納稅調(diào)整實(shí)施辦法(共48頁(yè)).doc

1、特別納稅調(diào)整實(shí)施辦法（試行）Implementing Measures for Special Tax Adjustment (Trial)頒布機(jī)關(guān):國(guó)家稅務(wù)總局Promulgating Institution:State Administration of Taxation  文      號(hào):國(guó)稅發(fā)20092號(hào)Document Number:Guo Shui Fa 2009 No. 2  頒布時(shí)間:Promulgating Date:01/08/200901/08/2009實(shí)施時(shí)間:Effe

2、ctive Date:01/01/200801/01/2008效力狀態(tài):Validity Status:有效Valid第一章  總則Chapter 1: General Provisions第一條   為了規(guī)范特別納稅調(diào)整管理,根據(jù)中華人民共和國(guó)企業(yè)所得稅法(以下簡(jiǎn)稱(chēng)所得稅法)、中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例(以下簡(jiǎn)稱(chēng)所得稅法實(shí)施條例)、中華人民共和國(guó)稅收征收管理法(以下簡(jiǎn)稱(chēng)征管法)、中華人民共和國(guó)稅收征收管理法實(shí)施細(xì)則(以下簡(jiǎn)稱(chēng)征管法實(shí)施細(xì)則)以及我國(guó)政府與有關(guān)國(guó)家(地區(qū))政府簽署的避免雙重征稅協(xié)定(安排)(以下簡(jiǎn)稱(chēng)稅收協(xié)定)的有關(guān)規(guī)定,制定本辦法

3、。Article 1     These Measures are formulated in accordance with the Enterprise Income Tax law of the People's Republic of China (hereinafter referred to the "Income Tax Law"), the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Repu

4、blic of China (hereinafter referred to as the "Implementing Regulations on the Income Tax Law"), the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Law on the Administration of Tax Collection"), the Rules for the

5、 Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Implementing Rules for the Law on the Administration of Tax Collection"), and relevant provisions of double taxation avoidance agreements (arrangements)

6、 signed by and between the Chinese government and governments of relevant countries (regions) (hereinafter referred to as "taxation agreements"), in order to regulate the administration of special tax adjustments.第二條   本辦法適用于稅務(wù)機(jī)關(guān)對(duì)企業(yè)的轉(zhuǎn)讓定價(jià)、預(yù)約定價(jià)安排、成本分?jǐn)倕f(xié)議、受控外國(guó)企業(yè)、資本弱化以及一般反避稅等特別納稅調(diào)整事項(xiàng)的

7、管理。Article 2     These Measures shall apply to taxation authorities' administration of such special tax adjustments as enterprises' transfer pricing, advance pricing agreements (hereinafter referred to as "APA"), cost amortization agreements, controlled foreign enter

8、prises, thin capitalization, and general anti-tax avoidance.第三條   轉(zhuǎn)讓定價(jià)管理是指稅務(wù)機(jī)關(guān)按照所得稅法第六章和征管法第三十六條的有關(guān)規(guī)定,對(duì)企業(yè)與其關(guān)聯(lián)方之間的業(yè)務(wù)往來(lái)(以下簡(jiǎn)稱(chēng)關(guān)聯(lián)交易)是否符合獨(dú)立交易原則進(jìn)行審核評(píng)估和調(diào)查調(diào)整等工作的總稱(chēng)。Article 3     "Administration of transfer pricing" shall mean that taxation authorities, in accordance with re

9、levant provisions prescribed in Chapter 6 of the Income Tax Law and Article 36 of the Law on the Administration of Tax Collection, examine, evaluate and investigate whether transactions between enterprises and their associated parties (hereinafter referred to as "associated transactions")

10、are conducted according to the arm's length principle, and make the relevant adjustments.第四條   預(yù)約定價(jià)安排管理是指稅務(wù)機(jī)關(guān)按照所得稅法第四十二條和征管法實(shí)施細(xì)則第五十三條的規(guī)定,對(duì)企業(yè)提出的未來(lái)年度關(guān)聯(lián)交易的定價(jià)原則和計(jì)算方法進(jìn)行審核評(píng)估,并與企業(yè)協(xié)商達(dá)成預(yù)約定價(jià)安排等工作的總稱(chēng)。Article 4     "Administration of APA arrangements" shall mean that taxat

11、ion authorities, in accordance with the provisions prescribed in Article 42 of the Income Tax Law and Article 53 of the Implementing Rules for the Law on the Administration of Tax Collection, examine and evaluate pricing principles and calculation methods proposed by enterprises for associated trans

12、actions to be conducted in the future years, and reach agreements with enterprises on advance pricing arrangements through negotiation.第五條   成本分?jǐn)倕f(xié)議管理是指稅務(wù)機(jī)關(guān)按照所得稅法第四十一條第二款的規(guī)定,對(duì)企業(yè)與其關(guān)聯(lián)方簽署的成本分?jǐn)倕f(xié)議是否符合獨(dú)立交易原則進(jìn)行審核評(píng)估和調(diào)查調(diào)整等工作的總稱(chēng)。Article 5     "Administration of cost amortization a

13、greement" shall mean that taxation authorities, in accordance with the provisions prescribed in Paragraph 2 of Article 41 of the Income Tax Law, examine, evaluate, and investigate whether cost amortization agreements executed by and between enterprises and their associated parties are in line w

14、ith the arm's length principle, and make the relevant adjustments.第六條   受控外國(guó)企業(yè)管理是指稅務(wù)機(jī)關(guān)按照所得稅法第四十五條的規(guī)定,對(duì)受控外國(guó)企業(yè)不作利潤(rùn)分配或減少分配進(jìn)行審核評(píng)估和調(diào)查,并對(duì)歸屬于中國(guó)居民企業(yè)所得進(jìn)行調(diào)整等工作的總稱(chēng)。Article 6     "Administration of controlled foreign enterprises" shall mean that taxation authorities, accor

15、ding to Article 45 of the Income Tax Law, examine, evaluate, and investigate the controlled foreign enterprises' non-distribution or decreased distribution of profits, and make adjustments concerning incomes that belong to Chinese resident enterprises.第七條   資本弱化管理是指稅務(wù)機(jī)關(guān)按照所得稅法第四十六條的規(guī)定,對(duì)

16、企業(yè)接受關(guān)聯(lián)方債權(quán)性投資與企業(yè)接受的權(quán)益性投資的比例是否符合規(guī)定比例或獨(dú)立交易原則進(jìn)行審核評(píng)估和調(diào)查調(diào)整等工作的總稱(chēng)。Article 7      "Administration of thin capitalization" shall mean that taxation authorities, according to Article 46 of the Income Tax Law, examine, evaluate, and investigate whether the proportion between assoc

17、iated parties' debt investments received by enterprises and equity investments received by enterprises complies with the prescribed proportion or the arm's length principle, and make relevant adjustments.第八條   一般反避稅管理是指稅務(wù)機(jī)關(guān)按照所得稅法第四十七條的規(guī)定，對(duì)企業(yè)實(shí)施其他不具有合理商業(yè)目的的安排而減少其應(yīng)納稅收入或所得額進(jìn)行審核評(píng)估和調(diào)查調(diào)整等

18、工作的總稱(chēng)。Article 8     "Administration of general anti-tax avoidance" shall mean that taxation authorities, according to Article 47 of the Income Tax Law, examine, evaluate and investigate circumstances wherein enterprises implement other arrangements without reasonable busines

19、s purposes to reduce their taxable incomes or income amount, and make the relevant adjustments.  第二章 關(guān)聯(lián)申報(bào)Chapter 2: Statement on Associated Parties and Associated Transactions第九條   所得稅法實(shí)施條例第一百零九條及征管法實(shí)施細(xì)則第五十一條所稱(chēng)關(guān)聯(lián)關(guān)系,主要是指企業(yè)與其他企業(yè)、組織或個(gè)人具有下列之一關(guān)系:        (

20、一)一方直接或間接持有另一方的股份總和達(dá)到25%以上,或者雙方直接或間接同為第三方所持有的股份達(dá)到25%以上。若一方通過(guò)中間方對(duì)另一方間接持有股份,只要一方對(duì)中間方持股比例達(dá)到25%以上,則一方對(duì)另一方的持股比例按照中間方對(duì)另一方的持股比例計(jì)算。        (二)一方與另一方(獨(dú)立金融機(jī)構(gòu)除外)之間借貸資金占一方實(shí)收資本50%以上,或者一方借貸資金總額的10%以上是由另一方(獨(dú)立金融機(jī)構(gòu)除外)擔(dān)保。        (三)一方半數(shù)以上的高級(jí)管理人員(包括

21、董事會(huì)成員和經(jīng)理)或至少一名可以控制董事會(huì)的董事會(huì)高級(jí)成員是由另一方委派,或者雙方半數(shù)以上的高級(jí)管理人員(包括董事會(huì)成員和經(jīng)理)或至少一名可以控制董事會(huì)的董事會(huì)高級(jí)成員同為第三方委派。        (四)一方半數(shù)以上的高級(jí)管理人員(包括董事會(huì)成員和經(jīng)理)同時(shí)擔(dān)任另一方的高級(jí)管理人員(包括董事會(huì)成員和經(jīng)理),或者一方至少一名可以控制董事會(huì)的董事會(huì)高級(jí)成員同時(shí)擔(dān)任另一方的董事會(huì)高級(jí)成員。        (五)一方的生產(chǎn)經(jīng)營(yíng)活動(dòng)必須由另一方提供的工業(yè)產(chǎn)權(quán)、專(zhuān)有

22、技術(shù)等特許權(quán)才能正常進(jìn)行。        (六)一方的購(gòu)買(mǎi)或銷(xiāo)售活動(dòng)主要由另一方控制。        (七)一方接受或提供勞務(wù)主要由另一方控制。        (八)一方對(duì)另一方的生產(chǎn)經(jīng)營(yíng)、交易具有實(shí)質(zhì)控制,或者雙方在利益上具有相關(guān)聯(lián)的其他關(guān)系,包括雖未達(dá)到本條第(一)項(xiàng)持股比例,但一方與另一方的主要持股方享受基本相同的經(jīng)濟(jì)利益,以及家族、親屬關(guān)系等。Article 9  &#

23、160;  "Associated relationship", as referred to in Article 109 of the Implementing Regulations for the Income Tax Law and Article 51 of the Implementing Rules for Law on the Administration of Tax Collection, shall mean that an enterprise is associated with other enterprises, organizat

24、ions or individuals in any of  the following ways:    (1) One party directly or indirectly holds a total of 25% or more shares in another party, or 25% or more shares of both parties are directly or indirectly held by a third party. In the case that one party indirectly holds sha

25、res in another through an intermediary party, where either of said parties holds 25% or more shares in the intermediary party, the proportion of shares held by one party in the other shall be calculated based on the proportion of shares held by the intermediary party in said other party.   

26、; (2) Loans between two parties (excluding independent financial institutions) account for 50% or more of either party's paid-in capital, or 10% or more of one party's total loans are guaranteed by the other party (excluding independent financial institutions).    (3) Mor

27、e than half of one party's senior executives (including board members or managers) or at least one senior board member who has the controlling power over the board is appointed by the other party, or more than half of both parties' senior executives (including board members or managers) or a

28、t least one senior board member of each of both parties who has the controlling power over the board is appointed by a third party.    (4) More than half of one party's senior executives (including board members and managers) concurrently serve as senior executives of the other pa

29、rty (including board members and managers), or at least one senior board member of one party who has the controlling power over the board concurrently serves as a senior board member of the other party.    (5) The normal production and business operation activities of one party rely o

30、n the industrial property rights, know-how, and other concessions provided by the other party.    (6) One party's purchase or sale activities are mainly controlled by the other party.    (7) The acceptance or provision of services by one party is mainly controlled b

31、y the other party.    (8) One party actually controls the production and operation activities and transactions of the other party, or the interests of the two parties are connected by any other ways, such as one party is entitled to the same economic interests as the major shareholder

32、s of the other party even though proportion of the shares held by the former does not reach the standard specified in Item (1) of this Article, or the two parties are family members or relatives.第十條   關(guān)聯(lián)交易主要包括以下類(lèi)型:        (一)有形資產(chǎn)的購(gòu)銷(xiāo)、轉(zhuǎn)讓和使用,包括房屋建筑物、交通工具、機(jī)器設(shè)

33、備、工具、商品、產(chǎn)品等有形資產(chǎn)的購(gòu)銷(xiāo)、轉(zhuǎn)讓和租賃業(yè)務(wù);        (二)無(wú)形資產(chǎn)的轉(zhuǎn)讓和使用,包括土地使用權(quán)、版權(quán)(著作權(quán))、專(zhuān)利、商標(biāo)、客戶名單、營(yíng)銷(xiāo)渠道、牌號(hào)、商業(yè)秘密和專(zhuān)有技術(shù)等特許權(quán),以及工業(yè)品外觀設(shè)計(jì)或?qū)嵱眯滦偷裙I(yè)產(chǎn)權(quán)的所有權(quán)轉(zhuǎn)讓和使用權(quán)的提供業(yè)務(wù);        (三)融通資金,包括各類(lèi)長(zhǎng)短期資金拆借和擔(dān)保以及各類(lèi)計(jì)息預(yù)付款和延期付款等業(yè)務(wù);        (四)提供勞

34、務(wù),包括市場(chǎng)調(diào)查、行銷(xiāo)、管理、行政事務(wù)、技術(shù)服務(wù)、維修、設(shè)計(jì)、咨詢、代理、科研、法律、會(huì)計(jì)事務(wù)等服務(wù)的提供。Article 10     Associated transactions mainly include the following types:    (1) The sale, purchase, transfer and use of tangible assets, including selling, purchasing, transferring and leasing tangible assets such

35、as buildings and premises, means of transport, machinery equipment, tools, commodities, and products;    (2) The transfer and use of intangible assets, including transferring the ownership of or providing the right to use licenses such as land use rights, copyrights (authorship), pate

36、nts, trademarks, client lists, marketing channels, brand names, trade secrets, and know-how, as well as industrial property rights such as industrial product designs or utility models;    (3) Financing, including all types of long-term and short-term lending and borrowing, and securit

37、y, and a variety of interest bearing advances and deferred payments; and    (4) The provision of services, including market research, marketing, management, administration, technical services, maintenance, design, consultant service, agent service, scientific research, legal services,

38、 and accounting services.第十一條   實(shí)行查賬征收的居民企業(yè)和在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所并據(jù)實(shí)申報(bào)繳納企業(yè)所得稅的非居民企業(yè)向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表時(shí),應(yīng)附送中華人民共和國(guó)企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來(lái)報(bào)告表,包括關(guān)聯(lián)關(guān)系表、關(guān)聯(lián)交易匯總表、購(gòu)銷(xiāo)表、勞務(wù)表、無(wú)形資產(chǎn)表、固定資產(chǎn)表、融通資金表、對(duì)外投資情況表和對(duì)外支付款項(xiàng)情況表。Article 11     When filing annual enterprise income tax returns, resident enterprises whose tax

39、is levied according to their accounting books, and non-resident enterprises having business premises or  established institutions in China which file and pay enterprise income tax based on actual situations shall also submit the "Form of the People's Republic of China for Enterprise An

40、nual Report on Associated Transactions" which includes: List of Associated Relationships, Summary of Associated transactions, Purchase and Sale Sheet, Service Provision Sheet, Statement of Intangible Assets, Statement of Fixed Assets, Financing Report, Outbound Investment Report, and Outbound P

41、ayment Report.第十二條   企業(yè)按規(guī)定期限報(bào)送本辦法第十一條規(guī)定的報(bào)告表確有困難，需要延期的，應(yīng)按征管法及其實(shí)施細(xì)則的有關(guān)規(guī)定辦理。Article 12     Where an enterprise has difficult in submitting reports and statements specified in accordance with Article 11 within the specified time limits, and needs to postpone the submission there

42、of, provisions of the Law on the Administration of Tax Collection and its Implementing Rules shall apply.  第三章 同期資料管理Chapter 3: Management of Materials for the Time Periods of Associated Transactions第十三條   企業(yè)應(yīng)根據(jù)所得稅法實(shí)施條例第一百一十四條的規(guī)定,按納稅年度準(zhǔn)備、保存、并按稅務(wù)機(jī)關(guān)要求提供其關(guān)聯(lián)交易的同期資料。Article 13   

43、  Enterprises shall, according to provisions of Article 114 of the Implementing Regulations for the Income Tax Law, prepare and preserve on a tax year basis the materials for the time periods wherein their associated transactions occur (hereinafter referred to as "current materials"),

44、 and shall submit the same to the relevant taxation authorities as required.第十四條   同期資料主要包括以下內(nèi)容:        (一)組織結(jié)構(gòu)        1.企業(yè)所屬的企業(yè)集團(tuán)相關(guān)組織結(jié)構(gòu)及股權(quán)結(jié)構(gòu);        2.企業(yè)關(guān)聯(lián)關(guān)系的年度變化情況;    

45、    3.與企業(yè)發(fā)生交易的關(guān)聯(lián)方信息,包括關(guān)聯(lián)企業(yè)的名稱(chēng)、法定代表人、董事和經(jīng)理等高級(jí)管理人員構(gòu)成情況、注冊(cè)地址及實(shí)際經(jīng)營(yíng)地址,以及關(guān)聯(lián)個(gè)人的名稱(chēng)、國(guó)籍、居住地、家庭成員構(gòu)成等情況,并注明對(duì)企業(yè)關(guān)聯(lián)交易定價(jià)具有直接影響的關(guān)聯(lián)方;        4.各關(guān)聯(lián)方適用的具有所得稅性質(zhì)的稅種、稅率及相應(yīng)可享受的稅收優(yōu)惠。        (二)生產(chǎn)經(jīng)營(yíng)情況       

46、; 1.企業(yè)的業(yè)務(wù)概況,包括企業(yè)發(fā)展變化概況、所處的行業(yè)及發(fā)展概況、經(jīng)營(yíng)策略、產(chǎn)業(yè)政策、行業(yè)限制等影響企業(yè)和行業(yè)的主要經(jīng)濟(jì)和法律問(wèn)題,集團(tuán)產(chǎn)業(yè)鏈以及企業(yè)所處地位;        2.企業(yè)的主營(yíng)業(yè)務(wù)構(gòu)成,主營(yíng)業(yè)務(wù)收入及其占收入總額的比重,主營(yíng)業(yè)務(wù)利潤(rùn)及其占利潤(rùn)總額的比重;        3.企業(yè)所處的行業(yè)地位及相關(guān)市場(chǎng)競(jìng)爭(zhēng)環(huán)境的分析;        4.企業(yè)內(nèi)部組織結(jié)構(gòu),企業(yè)及其

47、關(guān)聯(lián)方在關(guān)聯(lián)交易中執(zhí)行的功能、承擔(dān)的風(fēng)險(xiǎn)以及使用的資產(chǎn)等相關(guān)信息,并參照填寫(xiě)企業(yè)功能風(fēng)險(xiǎn)分析表;        5.企業(yè)集團(tuán)合并財(cái)務(wù)報(bào)表,可視企業(yè)集團(tuán)會(huì)計(jì)年度情況延期準(zhǔn)備,但最遲不得超過(guò)關(guān)聯(lián)交易發(fā)生年度的次年12月31日。        (三)關(guān)聯(lián)交易情況        1.關(guān)聯(lián)交易類(lèi)型、參與方、時(shí)間、金額、結(jié)算貨幣、交易條件等;     

48、0;  2.關(guān)聯(lián)交易所采用的貿(mào)易方式、年度變化情況及其理由;        3.關(guān)聯(lián)交易的業(yè)務(wù)流程,包括各個(gè)環(huán)節(jié)的信息流、物流和資金流,與非關(guān)聯(lián)交易業(yè)務(wù)流程的異同;        4.關(guān)聯(lián)交易所涉及的無(wú)形資產(chǎn)及其對(duì)定價(jià)的影響;        5.與關(guān)聯(lián)交易相關(guān)的合同或協(xié)議副本及其履行情況的說(shuō)明;       

49、 6.對(duì)影響關(guān)聯(lián)交易定價(jià)的主要經(jīng)濟(jì)和法律因素的分析;        7.關(guān)聯(lián)交易和非關(guān)聯(lián)交易的收入、成本、費(fèi)用和利潤(rùn)的劃分情況,不能直接劃分的,按照合理比例劃分,說(shuō)明確定該劃分比例的理由,并參照填寫(xiě)企業(yè)年度關(guān)聯(lián)交易財(cái)務(wù)狀況分析表。        (四)可比性分析        1.可比性分析所考慮的因素,包括交易資產(chǎn)或勞務(wù)特性、交易各方功能和風(fēng)險(xiǎn)、合同條款、經(jīng)濟(jì)環(huán)境、經(jīng)營(yíng)策略等

50、;        2.可比企業(yè)執(zhí)行的功能、承擔(dān)的風(fēng)險(xiǎn)以及使用的資產(chǎn)等相關(guān)信息;        3.可比交易的說(shuō)明,如:有形資產(chǎn)的物理特性、質(zhì)量及其效用;融資業(yè)務(wù)的正常利率水平、金額、幣種、期限、擔(dān)保、融資人的資信、還款方式、計(jì)息方法等;勞務(wù)的性質(zhì)與程度;無(wú)形資產(chǎn)的類(lèi)型及交易形式,通過(guò)交易獲得的使用無(wú)形資產(chǎn)的權(quán)利,使用無(wú)形資產(chǎn)獲得的收益;        4.可比信息來(lái)源、選擇條件及理由;

51、       5.可比數(shù)據(jù)的差異調(diào)整及理由。        (五)轉(zhuǎn)讓定價(jià)方法的選擇和使用        1.轉(zhuǎn)讓定價(jià)方法的選用及理由,企業(yè)選擇利潤(rùn)法時(shí),須說(shuō)明對(duì)企業(yè)集團(tuán)整體利潤(rùn)或剩余利潤(rùn)水平所做的貢獻(xiàn);        2.可比信息如何支持所選用的轉(zhuǎn)讓定價(jià)方法;     

52、0;  3.確定可比非關(guān)聯(lián)交易價(jià)格或利潤(rùn)的過(guò)程中所做的假設(shè)和判斷;        4.運(yùn)用合理的轉(zhuǎn)讓定價(jià)方法和可比性分析結(jié)果,確定可比非關(guān)聯(lián)交易價(jià)格或利潤(rùn),以及遵循獨(dú)立交易原則的說(shuō)明;        5.其他支持所選用轉(zhuǎn)讓定價(jià)方法的資料。Article 14     The current materials mainly include:    (1) Organizatio

53、nal Structure    (a) The organizational structure and ownership structure of the enterprise group to which the enterprise is subordinated;    (b) Changes in relationships between the enterprise and its associated parties during the year;    (c) Informatio

54、n on associated parties transacting with the enterprise, including associated parties' names, legal representatives, structure of senior executives including board members, managers, etc., registered addresses as well as actual business addresses, and associated individuals' names, nationali

55、ties, domiciles, and family information. Information pertaining to associated parties that directly influence the pricing of associated transactions shall be clearly specified; and    (d) The types and rates of taxes of income tax nature which are applicable to each associated pa

56、rty, the rates and tax incentives applicable to the associated parties.    (2) Overview of Business Operations    (a) Enterprise's business overview, including the overview of the enterprise's business development and changes,  overview of its industry and

57、the development thereof, its business strategy, industry policies, industry restrictions, major economic and legal issues that affect the enterprise and its industry, group industry chains, and the enterprise's position in such chains;    (b) Composition of main businesses of the

58、enterprise, main business income its proportion to the total revenue, and main operating profits and its proportions to the total profits;    (c) Analysis of the enterprise's position in its industry, and the relevant market competition;    (d) The enterprise's

59、internal organizational structure, respective functions performed, risks assumed, and assets employed by the enterprise and its associated parties in associated transactions, and other relevant information, including the completed Analysis Form on Functions Performed and Risks Assumed by Enterprise;

60、 and    (e) Consolidated financial statements of the enterprise group, the preparation of the same may be extended according to its accounting year, but no later than December 31 of the following year after the associated transactions have occurred.    (3) Information P

61、ertaining to Associated Transactions    (a) Types, participants, schedule, monetary amount, settlement currency, and terms of the associated transactions;    (b) Trade modes adopted in associated transactions, and changes occurred during the year and reasons therefor; &

62、#160;  (c) Business processes of associated transactions, including information flow, logistics, cash flow, and the differences and similarities between  associated transactions and non-associated transactions in terms of their business processes;    (d) Intangible asse

63、ts involved in associated transactions, and their influence on pricing;    (e) Copies of all contracts or agreements in connection with associated transactions, with statement on the execution thereof;    (f) Analysis on major economic and legal factors that affect pric

64、ing of associated transactions; and    (g) Allocation of revenues, costs, expenses and profits between associated transactions and non-associated transactions. Where direct allocation is not available, the allocation shall be made based on reasonable proportions, and reasons for such

65、allocation proportions shall be specified; meanwhile, the enterprise shall fill out the Form of Annual Financial Analysis on Associated Transactions.    (4) Comparability Analysis    (a) The factors to be considered in a comparability analysis include characteristics of

66、 assets or services involved in the transactions, functions performed and risks assumed by parties to the transactions,  contractual terms, economic environment and operating strategies;    (b) Information on the functions performed, risks assumed and assets employed by comparabl

67、e enterprises;    (c) A description of comparable transactions, such as physical features, quality, and utility of tangible assets; for financing business, normal interest rates, amounts, currency, duration, and guarantees, borrowers' credit standing, repayment terms, and methods

68、used to calculate interest for financing business; nature and extent of services provided; intangible asset types and transaction modes; the right obtained through the transaction to use intangible assets; and benefits from using intangible assets;    (d) Sources of comparable information, and conditions and