BEPS - Frequently Asked Questions/BEPS常见问题解答(七)

BEPS - Frequently Asked Questions/BEPS常见问题解答(七)

Action 13 - Re-examine transfer pricing documentation/《转让定价同期资料和分国信息披露指引》（第13项行动计划）相关问题解答

序号	BEPS - Frequently Asked Questions	BEPS常见问题解答
31	What is country-by-country reporting? Country-by-country reporting is a tool intended to allow tax administrations to perform high-level transfer pricing risk assessments, or to evaluate other BEPS-related risks. The country-by-country reporting template will require multinational enterprises (MNEs) to provide annually for each jurisdiction in which they do business, aggregate information relating to the global allocation of the MNE’s income and taxes paid together with certain indicators of the location of economic activity within the MNE group, as well as information about which entities do business in a particular jurisdiction and the business activities each entity engages in.	什么是分国信息披露表？ 分国信息披露表是帮助税务机关对高水平的转让定价风险（或对其他与税基侵蚀和利润转移相关的风险）进行评估的一种工具。分国信息披露表模板要求跨国企业向其经营活动所在地的税务部门按年度提供集团整体信息，包括集团在各国的收入分配、纳税情况、其他与经济活动相关的指标，以及在特定税收管辖区内进行经营活动的实体清单和每个实体所从事的经营活动。
32	What specific information will be included in the country-by-country report? The country-by-country reporting template requires MNEs to report annually and for each tax jurisdiction in which they do business the amount of revenue, profit before income tax, and income tax paid and accrued. It also requires MNEs to report their total employment, capital, retained earnings and tangible assets in each tax jurisdiction. Finally, the report also requires a listing of all entities within the doing business in a particular tax jurisdiction, as well as the nature of the main business activities carried out by each entity.	分国信息披露表包括哪些具体信息？ 分国信息披露表模板要求跨国企业每年提交报告，向其经营活动所在地税务机关提供收入、税前利润、应交税金、已缴税金等信息。分国信息披露表还要求跨国企业提供在每个税收管辖区内的职工总数、资本、留存收益和有形资产等信息。最后，报告还需提供在每个税收管辖区内从事经营活动所有实体的清单，以及每个实体主营业务的性质。
33	How will the information be used? Taken together, the three documents (the country-by-country report, TP master file and TP local file) will require taxpayers to articulate consistent transfer pricing positions, and will provide tax administrations with useful information to assess transfer pricing risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, commence and target audit enquiries. This information will make it easier for tax administrations to identify whether companies have engaged in transfer pricing and other practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments.	如何使用信息？ 该报告要求纳税人将转让定价的三层文档结构（核心资料、本地资料、分国信息披露表）结合起来，阐释其转让定价立场，为税务机关评估跨国公司的转让定价风险提供有价值的信息，帮助税务机关最有效地配置税务审计资源、确定审计目标。这些信息将有助于税务部门识别跨国公司是否存在向避税地转移收入的转让定价或者其他问题。
34	Will country-by-country report information be made public? The information must be provided to the relevant governments; to protect the confidentiality of potentially sensitive information, it will not be made publically available. This is consistent with the treatment of most other taxpayer information.	分国信息披露表信息是否会公开？ 为确保分国信息披露表潜在敏感信息的安全性、保密性，该表限定在相关政府部门内使用。税务机关不会公开纳税人报送的分国信息披露表，这是税务机关对纳税人报送信息处理的惯例。
35	When will this transfer pricing documentation requirement enter into force? Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken over the next several months to identify the most appropriate means of filing the required information with and disseminating it to tax administrations. In that work, due regard will be given to considerations related to protection of the confidentiality of the information required by the reporting standards, the need for making the information available on a timely basis to all relevant countries, and other relevant factors. The country-by country reporting will not be implemented until these details are worked out. For further information, please read the Guidance on Transfer Pricing Documentation and Country-by-Country Reporting.	转让定价文档的报送要求何时生效？ 跨国企业转让定价报送的新报告标准和报告规则，能否有效执行十分重要。接下来的几个月里，OECD还将研究报送信息的适当方式、以及税务部门如何获取这些信息，并考虑如何确保企业提供信息的保密性、信息的及时传递以及其他相关因素。只有这些细节都被妥善考虑，分国信息披露表的报送要求才能被实际执行。 如需获得更多信息，请阅读《转让定价同期资料和分国信息披露指引》，网址为：www.oecd.org/tax/beps-2014-deliverables.htm.

（英文来源于OECD官网，中文翻译来源于国家税务总局网站，第一部分1-5、第二、三部分由刘洋翻译，第一部分6-26由王明方翻译，第一部分27-39由毛杰翻译，第四部分由梁若莲翻译，全部内容由湖南国税何振华、王婷婷校对。）