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《中华人民共和国外商投资企业和外国企业所得税法实施细则》(以下称细则)第五十二条指出:关联企业,是指与企业有以下之一关系的公司、企业和其他经济组织:(1)在资金、经营、购销等方面,存在直接或者间接的拥有或者控制关系;(2)直接或者间接地同为第三者所拥有或者控制;(3)其他在利益上相关联的关系。这里,(1)、(2)两条判定标准与国际上通常的做法相一致,可称之为国际惯例
Article 52 of the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises (hereafter referred to as the “Detailed Rules for the Implementation of the Income Tax Law”) states that a related enterprise refers to a company, enterprise and other economic organization that has one of the following relations with the enterprise: (1 ) There is a direct or indirect ownership or control relationship in terms of capital, operation, purchase and sales, etc .; (2) It is owned or controlled, directly or indirectly, by a third party; (3) Other interests are related. Here, (1), (2) two criteria are consistent with the international practice, it can be called international practice