关联交易(外国英语资料).docVIP

关联交易 Article 109th of the regulations on the implementation of the enterprise income tax law gives a preliminary explanation of the concept of related parties referred to in the forty-first article of the enterprise income tax law, which stipulates that there are three relations: 1, there are direct or indirect control relations in the aspects of capital, operation, purchase and sale; 2 direct or indirect control of the third party; 3, in the interests of other related relationships. The adjustment of the special tax (Trial) and related regulations for the implementation of the detailed provisions, specifically in accordance with the capital, management, marketing, control and other relations, there are several relations: The relationship between an enterprise and other enterprises, organizations or individuals is one of the following: 1, equity control: one party directly or indirectly holds shares of the other partys total amount to more than 25%, or both sides directly or indirectly with the third party holds more than 25% shares. If one side indirectly holds the share of the other party through the intermediary, the proportion of the shareholding of the other party to the other party shall be calculated according to the proportion of the share held by the intermediate party to the other party as long as one party holds more than 25% of the stock to the intermediate party. According to the above provisions, if one party actually holds less than 25% of the other partys share, it may be deemed to have an association with the other party because it holds more than 25% of the intermediary stock. 2, debt relationship: one with the other (excluding independent financial institutions) between loan funds accounted for one of the paid in capital of more than 50%, or one or more of the total capital is 10% by the other party (excluding independent financial institutions) guarantee. 3, the actual controller: more than half of one partys senior management (including the mem