Purchase amount of related-party transactions

Release time: 2021-09-13 20:21:00

⑴ How are related-party transactions generally handled?

< p> Regarding related party transactions, the general principles are: necessity, fairness and fulfillment of necessary procedures. Judging from the attitude of the review in the meeting, related transactions are not impossible to exist. As long as the transactions comply with the above general principles and show a downward trend year by year, there should be no major problems. Recently, we have paid more attention to the issue of non-related transactions, so when dealing with the problem, we must have sufficient reasons or complete non-related solutions (such as canceling related companies, etc.).

⑵ How to fill in the current year's amount of goods purchased from related parties

Looking from the book: If the purchase of goods has not been paid, find out the related party unit from the detailed account of accounts payable (one or more), the total credit balance, this number is the amount you fill in the table.

The amount incurred this year refers to the amount of transactions with related parties throughout the year.

⑶ Do the purchases in the related-party transaction summary table in the corporate income tax related-party return include water and electricity charges?

How to fill in the annual corporate income tax return for related-party enterprises: (If the company has no related enterprises , then you can fill it in as follows.) 1. Name of related party: Fill in the investor of the company, which can be a company or a natural person. Generally, you can directly fill in the name of the legal representative. 2. Taxpayer identification number: ID number or passport number of the legal representative. 3. Country or region: If the legal representative is China, fill in 156-China; or the actual nationality of the legal representative. 4. Address: The address on the identity document. 5. Legal representative: directly fill in the name of the legal representative. 6. Association relationship type. For A7, fill in a zero declaration if there is no income

⑷ What is a company's related procurement

First of all, you need to know what an affiliated company is, which is two companies that have an investment and shareholding relationship with each other. For the above companies, for example: the parent company and its subsidiaries are related companies, and the transactions conducted between the parent company and its subsidiaries are called related transactions, including purchases by the parent company from its subsidiaries, or purchases by subsidiaries from the parent company.

⑸ How to count related party transaction data

If it is a listed company, the listing rules of the Shenzhen and Shanghai Stock Exchanges have provisions on related transactions, such as the "Shenzhen Stock Exchange Stock Listing Rules": Related transactions with related natural persons with an amount exceeding RMB 300,000 shall be disclosed in a timely manner; transactions between a listed company and related legal persons exceeding RMB 3 million and accounting for the absolute value of the listed company’s latest audited net assets Related transactions exceeding 0.5% should be disclosed in a timely manner. Transactions that need to be disclosed can be found on the websites of the Shenzhen and Shanghai Stock Exchanges and the Juchao Information Network. The annual announcements of related-party transactions of listed companies are relatively time-consuming. Some databases may have statistics, but Wonder Data and Zero2IPO don’t seem to have direct statistics. You can check if there are any databases with such resources around you.

⑹ What does the amount and corresponding ratio of related-party transactions mean?

The corresponding ratio of the amount of related-party transactions is 20%

⑺ The amount of related-party transactions Is it tax-inclusive or tax-exclusive?

Whether the amount of related-party transactions is tax-inclusive or not needs to be determined in detail based on the specific circumstances. Generally speaking, the amounts disclosed in the notes to the accounting statements when disclosing related party transactions should include VAT if it is a small-scale VAT enterprise; if it is a general taxpayer enterprise, it should exclude VAT. The amount of related-party transactions of listed companies needs to be determined based on their announcement instructions. For example, item 1 of the daily related transaction announcement of Shanxi Xishan Coal and Electricity Co., Ltd. in 2010 specifically states that "the company's controlled subsidiary Shanxi Xingneng Power Generation Co., Ltd.'s fuel coal purchase contract is under negotiation with Xishan Coal and Electricity (Group) Co., Ltd. Calculated based on the value of fuel coal last year, the annual purchase volume is expected to be 2.15 million tons, and the related transaction amount is 655.75 million yuan (tax included)." Another example is "China Nonferrous Metals Construction Co., Ltd.'s Related Transactions with China Nonferrous Metals International Trading Co., Ltd." "Announcement" Item 7 "In 2008, the total amount of related transactions between the Company and its holding companies and related party CNMC International Trade was 97,062,957.79 yuan (tax excluded), of which the zinc concentrate related transaction amount was 9,667,665.54 yuan (tax excluded) , the related transaction amount of copper cooling materials is 86,200,077.32 yuan (excluding tax), the related transaction amount of mechanical and electrical equipment is 687,917.93 yuan (excluding tax), and the related transaction amount of rent income and property income is 507,297.00 yuan (excluding tax)."

⑻ How to fill in the current period's amount and proportion of related units in the purchased goods of "related party transactions" in the audit report? Is the current period's amount the credit amount?

You Is this part of the construction materials used for construction in progress purchased from related parties? If so, it should be the total of construction in progress and accounts payable.

Use the number of accounts payable directly, just like the cash paid for purchasing goods and receiving services, which also includes input tax.

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