国家税务局关于外商投资企业与其关联公司业务往来税收管理的暂行规定StateAdministrationofTaxation.docVIP

国家税务局关于外商投资企业与其关联公司业务往来税收管理的暂行规定 State Administration of Taxation, Administration of Taxation on Transactions Between Foreign Investment Enterprises and their Affiliated Companies Tentative Provisions（Effective as of 1 November 1990.）颁布日期：1座机电话号码 　实施日期：1座机电话号码 　颁布单位：国家税务局 　　These Provisions are formulated in accordance with the provisions of the PRC， Sino-foreign Equity Joint Venture Income Tax Law1 and the PRC， Foreign Enterprise Income Tax Law2 concerning the accurate calculation of taxable income， in order to strengthen administration of the taxation on transactions between foreign investment enterprises and their affiliated companies， to fully implement taxation according to the law， to protect the carrying out of legitimate business， to protect the lawful rights and interests of Chinese and foreign investors and to plug the loopholes in taxation. 　　Article 1　Foreign investment enterprises shall conduct transactions with their affiliated companies at prices similar to those for transactions between independent enterprises. 　　Article 2　The term “affiliated companies of a foreign investment enterprise” refers to companies， enterprises and individuals that， with respect to funds， purchases and sales， operations， administration or other aspects of business， directly or indirectly control or are controlled by the foreign investment enterprise. 　　Article 3　The term “transactions between foreign investment enterprises and their affiliated companies” refers to transactions between the two entities such as sales of products， the supply of raw materials or other assets， financing， the assignment or leasing of property， the provision of labour and other types of economic transactions. 　　Article 4　The term “transactions between independent enterprises” refers to transactions conducted by unrelated companies at fair market （uncontrolled） prices， under normal conditions， and according to standard business practices. 　　Article 5　Foreign investment enterprises have a responsib