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为了加强对外商投资企业与其关联公司业务往来的税收管理,切实贯彻依法征税的原则,保护正当经营,维护中外投资者的合法利益,堵塞接收漏洞,现根据《中华人民共和国中外合资经营企业所得税法》、《中华人同共和国外国企业所得税法》关于正确计算应纳税所得额的有关规定,制定本规定。第一条外商投资企业与其关联公司间的业务往来,应接独立企业间的业务往来作价。
In order to strengthen the administration of taxation on the business dealings between foreign-invested enterprises and their affiliates, effectively implement the principle of taxing according to law, protect legitimate business, safeguard the legitimate interests of Chinese and foreign investors, and plug the loopholes in the receiving party, according to the "Income Tax of Sino-Foreign Equity Joint Ventures of the People’s Republic of China Law of the People’s Republic of China and the Law of the People’s Republic of China on the Income Taxes on Foreign Enterprises, this Provisions is formulated in accordance with the relevant provisions on the correct calculation of taxable income. Article 1 The business dealings between a foreign-invested enterprise and its affiliated companies shall be subject to the business dealings between independent enterprises.