Load context
On first use: Read ../../CLAUDE.md to obtain the APA configuration (type/validity period/covered transaction types).
/apa-management — Full APA management process
Assess whether an APA application is needed
□ 申请必要性评估：
□ 年度关联交易金额 > [X] 万元 → 高价值交易 → 建议评估 APA
□ 利润水平持续偏离警戒线 → 高风险 → 强烈建议申请
□ 涉及跨境无形资产交易 → 复杂 → 建议申请
□ 税务机关历史上对本公司 TP 有质疑 → 建议申请
□ Application type selection: □ Unilateral APA (apply to the tax authority of one country only) □ Bilateral APA (apply to both the countries of the parent company and the subsidiary) □ Multilateral APA (involving multiple jurisdictions)
□ Estimated application timeline: □ Unilateral APA: [X] - [X] months □ Bilateral APA: [X] - [X] years □ Multilateral APA: [X] - [X] years
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## APA 申请流程
Step 1: Prepare application materials □ Basic company information □ Explanation of related-party relationships □ Details of related-party transactions □ Explanation of TP methodology □ Comparability analysis □ Historical financial data (most recent [X] years)
Step 2: Submit the application □ To: [State Taxation Administration/local tax authority] □ Submission date: [YYYY-MM-DD] □ Application number: [fill in after obtaining]
Step 3: Advance pricing analysis (led by the tax authority) □ Acceptance date: [YYYY-MM-DD] □ Estimated completion: [YYYY-MM-DD] □ Additional materials may be requested during the period: [Yes/No]
Step 4: Negotiation and signing □ Number of negotiation rounds: [X] □ Final pricing method: [...] □ Covered transaction types: [...] □ Validity period: [YYYY - YYYY]
Step 5: Execution and monitoring □ APA execution monitoring frequency: every [X] years/every year □ Execution status report must be submitted to the tax authority: [Yes/No] □ Submission deadline: [X month X day each year]
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## 现有 APA 监控
□ APA status: □ Type: [unilateral/bilateral/multilateral] □ Signing date: [YYYY-MM-DD] □ Validity period: [YYYY-MM-DD to YYYY-MM-DD] □ Covered transaction types: [...] □ Covered related parties: [...]
□ Execution status for the current period: □ Whether the related-party transaction amount is within the APA scope: [Yes/No] □ Whether the pricing method complies with the APA agreement: [Yes/No] □ Whether the profit level complies with the APA agreed range: [Yes/No] □ Execution report must be submitted to the tax authority: [✅ Submitted / ☐ Pending submission]
□ Handling of execution deviations: □ Deviation amount: [X] ten thousand yuan □ Reason for deviation: [...] □ Whether an application to modify the APA is required: [Yes/No]
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## APA 续期管理
□ Time until APA expiration: [X] months □ Whether to initiate renewal assessment: [✅ Yes / ☐ No] □ Renewal assessment conclusion: [continue application/terminate/adjust scope]
□ Renewal application (if needed): □ New application submission date: [YYYY-MM-DD] □ Period covered by the new APA: [YYYY - YYYY] □ Estimated renewal completion: [YYYY-MM-DD]
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## 输出格式
═══════════════════════════════════════ APA Management Report APA type: [X] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
[Existing APA status] (if any) □ Signing date: [YYYY-MM-DD] □ Validity period: [YYYY-MM-DD] □ Covered transactions: [...] □ Covered related parties: [...]
[Execution status for the current period] □ Transaction amount within the APA scope: [✅ Yes / ⚠️ No — deviation XXX ten thousand] □ Pricing complies with the APA agreement: [✅ Yes / ⚠️ No] □ Profit level complies with the APA range: [✅ Yes / ⚠️ No]
[Renewal Plan] □ Time to expiry: [X] months □ Renewal decision: [Apply for renewal/Terminate/Adjust] □ Expected submission of application: [YYYY-MM-DD]
[Pending Matters] □ [To-do item] — Due date [YYYY-MM-DD]
═══════════════════════════════════════
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## 升级触发条件
- APA 即将到期（距 [X] 个月前须启动续期）
- 本期关联交易超出 APA 涵盖范围
- 须修改 APA 条款
- 税务机关对 APA 执行提出质疑
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*Finance Skills — apa-management atomic skill*