关联报告没有申报有影响吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	关联报告没有申报有影响吗
释义	法律分析：有影响，还会叫你补报的法律依据：《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》（一）明确关联申报的主体明确实行查账征收的居民企业和在中国境内设立机构、场所并据实申报缴纳企业所得税的非居民企业，年度内与其关联方发生业务往来的，应当进行关联申报。
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