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'<p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">关联交易常见于集团企业、母子公司的业务往来中,但若账务处理不合规,极易引发税务稽查及行政处罚。作为专业代理记账机构,我们梳理出关联交易中的<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">4类高风险场景</span>及应对方案,帮助企业规避隐性风险。</p><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 20px; line-height: 32px; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;">一、风险清单:关联交易4大“雷区”</h3><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险1:定价不公允触发转让定价调整</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">典型表现</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">母公司以低于市场价30%向子公司销售原材料;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">关联方借款免息或利率低于同期银行贷款利率50%。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:税局按“独立交易原则”调增利润,补缴企业所得税+利息(按央行基准利率加5%)。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险2:业务实质与合同错位</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">典型表现</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">关联服务费无实际服务内容(如“品牌使用费”无商标授权证明);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">关联租赁合同未明确标的物位置、面积等关键信息。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:被认定为虚假交易,相关费用不得税前扣除,调增应纳税所得额。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险3:资金占用未申报利息收入</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">典型表现</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">关联方无偿占用企业资金超6个月未归还;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">集团内部“统借统还”未按金融机构利率确认利息收支。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:视同企业向关联方提供贷款,需补缴增值税(6%)+企业所得税。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险4:关联交易信息披露不全</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">典型表现</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">年度企业所得税申报表未填报《关联业务往来报告表》;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">同期资料文档缺失(如本地文档、主体文档)。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:处1万-5万元罚款,并作为重点稽查对象。</li></ul><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 20px; line-height: 32px; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;">二、合规处理核心要点</h3><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">1. 定价合规化</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">参照《特别纳税调整实施办法》,优先选择<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">可比非受控价格法</span>或<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">成本加成法</span>确定交易价格;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">留存行业毛利率报告、第三方报价单等定价依据。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">2. 证据链闭环管理</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">签订<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">书面合同</span>,明确交易标的、定价机制、结算方式;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">关联服务需提供<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">服务记录</span>(如会议纪要、成果交付物)。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">3. 税务申报规范化</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">每年5月31日前完成《关联业务往来报告表》填报;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">达到标准的关联交易(如跨境关联交易超2亿元),准备<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">同期资料文档</span>备查。</li></ul><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 20px; line-height: 32px; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;">三、代理记账的“排雷”价值</h3><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险预警系统</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">通过BI工具分析企业关联交易占比(预警线:收入/成本关联交易占比>30%);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">自动识别“无实质交易的资金划转”“异常低价销售”等行为。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">文档标准化</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">编制《关联交易备查手册》,包含合同、定价依据、资金流水凭证;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">协助与税局沟通预约定价安排(APA),锁定未来3-5年税务风险。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">稽查应对支持</span>:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">提供《关联交易合理性说明》、可比公司分析报告等举证材料;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">针对调整事项申请双边协商,避免双重征税。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">结语</span><br>关联交易合规的核心在于<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">“业务真实性、定价公允性、文档完整性”</span>。建议企业每年开展关联交易专项审计,提前消除稽查隐患。如需获取《关联交易风险自测表》或定制合规方案,请联系我们的高级财税顾问。</p>' |
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