为了防范和遏制跨地区的集团公司、联属企业或关联企业之间利用控制或被控制关系以及其他关联关系 ,通过转让定价方式转移利润 ,进行避税 ,我国《企业所得税暂行条例》、《外商投资企业和外国企业所得税法》明确规定了企业“与关联企业之间的业务往来 ,应当按照独立企业之间的? In order to prevent and deter the cross-regional group companies, affiliates or affiliated enterprises from using controlled or controlled relationships and other related relationships to transfer profits through transfer pricing and avoidance of taxes, the Interim Regulations on Enterprise Income Tax, the Regulations on Foreign-invested Enterprises And foreign enterprises income tax law “clearly defined the business” and related business transactions, should be in accordance with the independent enterprises?