Load context
On first use: Read ../../CLAUDE.md to obtain the TP methodology configuration and documentation requirements.
/master-document-preparation — Contemporaneous documentation drafting
Master File framework
一、集团组织架构
□ 股权结构图（含各关联方持股比例）
□ 集团业务概述
□ 主要业务线分布
II. Value chain analysis □ Position of each group member in the value chain □ Key value drivers □ Intra-group collaboration model
III. Overview of related-party transactions □ Summary of related-party transaction types □ Proportion of transaction amounts by type □ Details of major related-party transactions
IV. Distribution of functions, risks, and assets □ Functions performed by each group member (R&D/manufacturing/sales/services) □ Risks assumed by each group member (market risk/credit risk/operational risk) □ Tangible/intangible assets used by each group member
V. Comparability analysis summary □ Screening criteria □ Number of comparable companies □ Comparison of profit level indicator ranges with actual values
VI. Transfer pricing policy □ Selection of TP methods for each type of transaction □ Pricing principles □ Internal agreement framework
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## 本地文档（Local File）框架
I. Basic enterprise information □ Enterprise name, place of registration, main business □ Organizational structure (local) □ Related-party relationships (parent/subsidiary shareholding)
II. Details of related-party transactions □ Types of related-party transactions □ Transaction amounts (broken down by related party/type) □ Summary of related-party transaction contracts
III. Comparability analysis □ Screening criteria and process □ Comparable company information □ Calculation and adjustment of financial indicators □ Profit level comparison
IV. Transfer pricing calculation □ Specific pricing calculation for each related-party transaction □ Basis for method selection □ Adjustments (if any)
V. Functional and risk analysis and profit allocation □ Functions performed by the enterprise □ Risks assumed by the enterprise □ Assessment of consistency between profit allocation and functional and risk profile
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## 文档完整性核对清单
□ Master File: □ Organizational chart — [✅/☐] □ Value chain description — [✅/☐] □ Related-party transaction amounts consistent with ERP — [✅/☐] □ Functional and risk distribution chart — [✅/☐] □ Comparability analysis summary — [✅/☐] □ Description of TP methods — [✅/☐]
□ Local File: □ Complete enterprise information — [✅/☐] □ Details of related-party transactions consistent with the general ledger — [✅/☐] □ Comparable companies ≥ 3 — [✅/☐] □ Pricing calculation has a basis — [✅/☐] □ All data are supported by sources — [✅/☐]
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## 常见文档缺陷预警
⚠️ Common issues: □ Comparable companies < 3 → must supplement or explain the reason □ Method selection has no basis → must supplement the methodology explanation □ Financial data inconsistent with the audit report → must reconcile and adjust □ Functional and risk distribution inconsistent with the actual situation → must reassess □ Related-party transaction amounts inconsistent with the tax return → must make retrospective adjustments
🔴 High-risk issues: □ Contradictions between the Master File and Local File data □ Comparability analysis used non-independent third-party data □ Important related-party transactions were not disclosed □ Profit levels continuously deviate from the warning line and there is no reasonable explanation
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## 输出格式
═══════════════════════════════════════ Transfer Pricing Documentation Reporting Year: [YYYY] ═══════════════════════════════════════
[Master File Summary]
I. Group Overview [Content]
II. Distribution of Related-Party Transaction Types [Table: Type / Amount / Percentage]
III. Functional and Risk Distribution [Content]
IV. Comparability Analysis Conclusion [Content]
V. Selection of TP Methods [Table: Transaction Type / Method / Basis]
[Local File Summary]
I. Details of Related-Party Transactions [Table broken down by related party/type]
II. Comparability Analysis [Comparable Company Table + Indicator Comparison]
III. Pricing Calculation [Calculation Process]
═══════════════════════════════════════ Document Completeness: [✅ Complete / ⚠️ Missing X items] Risk Assessment: [✅ Low / ⚠️ Medium / 🔴 High] ═══════════════════════════════════════
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## 升级触发条件
- 须准备的文档类型超出原计划
- 可比性分析发现重大偏离
- 关联交易金额与历史数据差异 > ±[X]%
- 税务机关要求补充材料
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*Finance Skills — master-document-preparation atomic skill*