Load context
On first use: Read ../../CLAUDE.md to obtain the BEPS compliance configuration (which tiers must be prepared).
/beps-compliance — BEPS Action 13 compliance check
BEPS Action 13 three-tier structure
Layer 1 — 主体文档（Master File）
目标：跨国集团整体转让定价政策
受众：集团各税务机关
内容：组织架构/价值链/集团整体政策/无形资产/财务/可比性
Layer 2 — Local File Objective: Details of the enterprise's related-party transactions Audience: Local tax authority Content: Enterprise information/related-party transactions/local comparability analysis/pricing calculation
Layer 3 — Country-by-Country Report (CbCR) Objective: Aggregated data by jurisdiction Audience: Tax authority of the country where the group's ultimate parent entity is located (exchanged with relevant jurisdictions) Content: Revenue/profit/tax/employee count/assets/tax paid of each constituent entity
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## 第一步：确认须准备的层级
□ Conditions requiring preparation of the Master File (any one triggers the requirement): □ Overseas related parties exist □ Annual related-party transactions > [X] ten thousand yuan □ Group consolidated revenue > [X] hundred million yuan (multinational group)
□ Conditions requiring preparation of the Local File: □ Annual related-party transactions > [X] ten thousand yuan
□ Conditions requiring preparation of the CbCR: □ Group consolidated revenue > [X] hundred million yuan (RMB) □ Ultimate parent entity is registered in [X] country
□ Must be prepared for the current period: □ Master File: [✅ / ☐] □ Local File: [✅ / ☐] □ CbCR: [✅ / ☐]
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## 第二步：主体文档合规检查
□ Format compliance check: □ Includes description of organizational structure — [✅/☐] □ Includes value chain analysis — [✅/☐] □ Includes overview of related-party transactions (including amounts) — [✅/☐] □ Includes distribution of functions/risks/assets — [✅/☐] □ Includes comparability analysis — [✅/☐] □ Includes explanation of TP method selection — [✅/☐]
□ Content quality check: □ Data year is the most recent [X] years — [✅/☐] □ All statements are supported by data — [✅/☐] □ Distribution of functions and risks is consistent with reality — [✅/☐] □ Related-party transaction amounts are consistent with the general ledger — [✅/☐]
□ Conclusion: [✅ Compliant / ⚠️ Needs supplementation / 🔴 Non-compliant]
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## 第三步：本地文档合规检查
□ Format compliance check: □ Includes basic enterprise information — [✅/☐] □ Includes details of related-party transactions (broken down by related party/type) — [✅/☐] □ Includes comparability analysis — [✅/☐] □ Includes pricing calculation process — [✅/☐] □ Includes functional and risk analysis and profit allocation — [✅/☐]
□ Content quality check: □ Related-party transaction amounts are consistent with the Master File — [✅/☐] □ Comparable companies ≥ 3 — [✅/☐] □ Pricing method is consistent with the Master File — [✅/☐]
□ Conclusion: [✅ Compliant / ⚠️ Needs supplementation / 🔴 Non-compliant]
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## 第四步：CbCR 合规检查
□ Data completeness check: □ Includes all multinational constituent entities — [✅/☐] □ Revenue data is consistent with the audit report — [✅/☐] □ Employee count/assets/profit are allocated to each jurisdiction — [✅/☐] □ Has been filed with the tax authority requiring filing — [✅/☐]
□ Data quality check: □ No elimination of related-party transactions — [✅/☐] □ Data for each jurisdiction can be aggregated to the group consolidated figures — [✅/☐] □ Includes all jurisdictions requiring filing — [✅/☐]
□ Conclusion: [✅ Compliant / ⚠️ Needs supplementation / 🔴 Non-compliant]
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## 第五步：合规差距评估
□ Overall BEPS Action 13 compliance status: □ ✅ Fully compliant: all three tiers of documentation are complete and accurate □ ⚠️ Minor non-compliance: individual details are missing or need supplementation □ 🔴 Material non-compliance: core documentation is missing or data is inaccurate
□ Gap List: □ [Gap Item 1] — Priority [High/Medium/Low] — Recommendation [Supplement/Modify] □ [Gap Item 2] — Priority [High/Medium/Low] — Recommendation [Supplement/Modify]
□ Remediation Plan: □ Completion Date: [YYYY-MM-DD] □ Responsible Person: [...]
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## 输出格式
═══════════════════════════════════════ BEPS Action 13 Compliance Report Reporting Year: [YYYY] ═══════════════════════════════════════
[Preparation Tier Confirmation] □ Master File: [✅ Required / ☐ Not Required] □ Local File: [✅ Required / ☐ Not Required] □ CbCR: [✅ Required / ☐ Not Required]
[Master File Compliance] [✅ / ⚠️ / 🔴] □ [Check Item 1] — [✅/☐] □ [Check Item 2] — [✅/☐]
[Local File Compliance] [✅ / ⚠️ / 🔴] □ [Check Item 1] — [✅/☐] □ [Check Item 2] — [✅/☐]
[CbCR Compliance] [✅ / ⚠️ / 🔴] □ [Check Item 1] — [✅/☐] □ [Check Item 2] — [✅/☐]
[Overall Compliance Conclusion] □ Overall Compliance Status: [✅ Compliant / ⚠️ Supplement Required / 🔴 Non-Compliant] □ Number of Gaps: [X] items □ High-Priority Gaps: [X] items □ Remediation Plan Completion Date: [YYYY-MM-DD]
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## 升级触发条件
- 须准备的文档层级超出原计划
- 主体文档与本地文档数据不一致
- CbCR 数据无法与集团合并报表核对
- 税务机关就 BEPS 合规提出质疑
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*Finance Skills — beps-compliance atomic skill*