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On first use: Read ../../CLAUDE.md to obtain the scenario-level configuration (related party list/TP methodology/documentation requirements).
/transfer-pricing-documentation-master — Transfer Pricing Documentation Management Master Process
Complete Documentation Management Process
Step 1：关联方交易数据收集（截止日后 X 周内）
→ 收集全期关联交易数据
→ 确认须准备的文档类型
Step 2：同期资料准备
→ 执行 master-document-preparation（主体文档）
→ 执行 comparable-analysis-tp（可比性分析）
→ 执行 beps-compliance（BEPS 合规）
Step 3: APA management (if applicable) → Execute apa-management
Step 4: Documentation summary and submission → Check completeness → Generate documentation package → Submit related-party filing forms
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## 第一步：关联交易数据收集
□ Confirmation of related-party transaction types: □ Tangible asset sales/purchases □ Provision of services □ Licensing of intangible assets □ Financial transactions (loans/guarantees) □ Cost sharing
□ Confirmation of documentation types to be prepared: □ Master File: [✅ Required / ☐ Not required] □ Local File: [✅ Required / ☐ Not required] □ Country-by-Country Report (CbCR): [✅ Required / ☐ Not required]
□ Related-party transaction amount threshold check: □ Total annual related-party transactions > [X] ten thousand yuan → contemporaneous documentation must be prepared □ Overseas related parties exist → Master File must be prepared □ Group consolidated revenue > [X] hundred million yuan → CbCR must be prepared
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## 第二步：同期资料准备
**执行 Skill：** `master-document-preparation`
□ Execution status: [Success/Failure/Partial success]
□ Master File completeness: □ Organizational structure description: [✅ Present / ☐ Missing] □ Value chain analysis: [✅ Present / ☐ Missing] □ Overview of related-party transactions: [✅ Present / ☐ Missing] □ Distribution of functions/risks/assets: [✅ Present / ☐ Missing] □ Comparability analysis: [✅ Present / ☐ Missing] □ Description of TP methods: [✅ Present / ☐ Missing]
**执行 Skill：** `comparable-analysis-tp`
□ Execution status: [Success/Failure/Partial success]
□ Comparability analysis quality: □ Number of comparable companies: ≥ [X] □ Industry screening: accurate □ Financial indicator range: meets warning line □ Difference adjustments: sufficiently supported
□ Profit level indicators: □ Gross profit margin: [X]% — Risk: [Low/Medium/High] □ Operating profit margin: [X]% — Risk: [Low/Medium/High] □ Full cost plus margin: [X]% — Risk: [Low/Medium/High]
**执行 Skill：** `beps-compliance`
□ Execution status: [Success/Failure/Partial success]
□ BEPS Action 13 compliance: □ Master File format meets requirements □ Local File format meets requirements □ CbCR data is complete and accurate □ Tax situation in each jurisdiction has been disclosed
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## 第三步：APA 管理（如适用）
**执行 Skill：** `apa-management`（仅当存在 APA 时）
□ Execution status: [Success/Failure/Not applicable]
□ APA status: □ Signed — valid until [YYYY-MM-DD] □ In application — progress [description] □ No APA
□ Whether the current period is within the APA coverage scope: [Yes/No/Not applicable]
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## 第四步：文档汇总与提交
□ Documentation package completeness check: □ Master File: [✅ Complete / ☐ To be supplemented] □ Local File: [✅ Complete / ☐ To be supplemented] □ CbCR: [✅ Complete / ☐ Not required / ☐ To be supplemented] □ Related-party filing forms: [✅ Submitted / ☐ To be submitted]
□ Submission status: □ Related-party filing form submission date: [YYYY-MM-DD] □ Contemporaneous documentation retained for inspection: [✅ Yes / ☐ No]
□ Document archiving: □ Storage location: [SharePoint/Google Drive/...] □ Access permissions: TP lead/CFO only □ Retention period: no less than [X] years
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## 综合输出
═══════════════════════════════════════ Transfer Pricing Documentation Management Report Reporting Year: [YYYY] Cut-off Date: [YYYY-MM-DD] Report Date: [YYYY-MM-DD] ═══════════════════════════════════════
【Core Conclusion】 Overall transfer pricing compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Documentation completeness: [one-sentence summary] □ Comparability analysis: [one-sentence summary] □ BEPS compliance: [one-sentence summary] □ APA status: [one-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【I. Overview of Related-Party Transactions】 □ Total related-party transaction amount: [XXX ten thousand] □ Tangible assets: [XXX ten thousand] ([X%]) □ Provision of services: [XXX ten thousand] ([X%]) □ Intangible assets: [XXX ten thousand] ([X%]) □ Financial transactions: [XXX ten thousand] ([X%]) □ Cost sharing: [XXX ten thousand] ([X%])
【II. Types of Documentation Required】 □ Master File: [✅ Required / ☐ Not required] □ Local File: [✅ Required / ☐ Not required] □ Country-by-Country Report: [✅ Required / ☐ Not required]
【III. Comparability Analysis Results】 □ Number of comparable companies: [X] companies □ Gross profit margin range: [X]% - [X]% — Enterprise value [X]% — [Low/Medium/High] risk □ Operating profit margin range: [X]% - [X]% — Enterprise value [X]% — [Low/Medium/High] risk □ Conclusion: [description]
【IV. Transfer Pricing Risk Assessment】 □ Reasonableness of method selection: [✅ Reasonable / ⚠️ Needs adjustment] □ Profit level warning: [✅ No warning / ⚠️ Medium warning / 🔴 High warning] □ Tax adjustment risk: [✅ Low / ⚠️ Medium / 🔴 High]
【V. APA Status】(if applicable) □ Status: [None/In application/Signed] □ Validity period: [YYYY-MM-DD] □ Whether compliant for the current period: [✅ Yes / ⚠️ No / Not applicable]
【VI. BEPS Action 13 Compliance】 □ Master File: [✅ Compliant / ☐ To be improved] □ Local File: [✅ Compliant / ☐ To be improved] □ CbCR: [✅ Compliant / ☐ Not required / ☐ To be improved]
【VII. Related-Party Declaration Submission Status】 □ Submission date: [YYYY-MM-DD] □ Submission status: [✅ Submitted / ☐ Pending submission] □ Retention for inspection: [✅ Yes / ☐ No]
【VIII. Matters to Be Handled】 □ High priority: [...] □ Medium priority: [...]
═══════════════════════════════════════ Prepared by: [Finance Manager] Reviewed by: [CFO / TP Lead] ═══════════════════════════════════════
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## 升级触发条件
- 利润水平指标超出警戒线 → 🔴 高风险
- 须准备主体文档 / CbCR
- 税务机关发出转让定价查询
- APA 到期须续期
- 年度关联交易金额重大变动（> ±[X]%）
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*Finance Skills — transfer-pricing-documentation-master atomic skill*