The classification screen

4 questions before you choose the route.

This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.

01

Which related-party deals exist?

Map.

Map
02

Which files are required this year?

Thresholds.

Files
03

Methods and comparables current?

Defence.

Method
04

Basics related guide still linked?

Resolve the basics related guide still linked question separately before choosing the route.

Basics

Working rule: China expects transfer-pricing documentation for covered related-party dealings: typically a local file and, where thresholds hit, other reports such as special-issue files or country-by-country components in the wider BEPS stack.

What changes the answer

The signal ledger.

These facts move the question beyond a label and into a product, money-flow and control analysis.

Signal
Ask the operating question
Why it changes the route
Rewrite basics page here
Second related guide.
Additional facts can change the Tax & Fiscal Compliance route, evidence and next step.
Copy last year’s file blindly
Stale comparables.
Update.
No intercompany agreements
Docs without contracts.
Gap.
Prepare before you escalate

Bring a compact evidence docket—not a pitch deck.

Give a compliance team or counsel the operating facts that reveal the perimeter.

01Related-party transaction scheduleScope.
02Local file / special issueWhat was prepared.
03IC agreementsLegal terms.
Common confusions

Questions people ask before they build.

Short answers for orientation. The right result can change with the service model and current rules.

When is a more detailed analysis needed?

Basics orients TP. This page is documentation. Cross-read; do not merge URLs.

Where do HQ service fees remit?

Tax page /related-party-service-fees-in-china and FX /china-fx-route-related-party-service-fee.

Primary authorities

Reviewed sources support orientation, not a fact-specific assessment.

State Taxation Administration (STA)
PRC Enterprise Income Tax Law (NPC)
PRC Individual Income Tax Law (NPC)
National laws database (NPC)