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为加强关联企业间业务往来转让定价税收管理工作,保持税收政策执行的连续性,根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则和《中华人民共和国税收征收管理法》及其实施细则的有关规定,现对有关税务处理问题明确如下:
In order to strengthen tax administration of transfer pricing between affiliated enterprises and maintain the continuity of tax policies, according to the Income Tax Law of the People’s Republic of China for Foreign-invested Enterprises and Foreign Enterprises and its Implementing Rules and the Law of the People’s Republic of China on Tax Collection and Administration and The implementation details of the relevant provisions of the relevant tax treatment is now clear as follows: