近接国家税务总局国税函[2002]166号批复宁波市国家税务局抄件称：按照《中华人民共和国税收征收管理法》中“企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用；不按照独立企业 Approved by State Administration of Taxation, Guoshuihan [2002] No. 166, the State Administration of Taxation of Ningbo copies and states: According to the Law of the People’s Republic of China on Tax Collection and Administration, "the establishment or place established by a company or a foreign enterprise in China for the production or business operation The business dealings between affiliated enterprises shall be charged or paid in accordance with the business transactions between independent enterprises for the price and expenses;