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Q:具有关联关系的境内外机构代垫或分摊期限如何确定?A:代垫或分摊期限是指自代垫或分摊行为实际发生之日至偿还代垫或分摊的收付汇之日之间的期限,该期限不得超过12个月。实际发生代垫的日期可以发票(支付通知)或列明交易标的、主体、金额等要素的结算清单(支付清单)等符合国家法律法规和通行商业惯例的交易单证上的日期为准。
Q: How to determine whether the maturity or assessment period of the domestic and overseas institutions with associated relationship? A: The maturity or assessment period refers to the period between the date when the mat or apportionment actually occurs and the date when the settlement or distribution is repaid Of the deadline, the deadline shall not exceed 12 months. The actual date of matting can be invoiced (payment notice) or set out on the subject of the transaction, subject, amount and other elements of the settlement list (payment list) and other national laws and regulations and common commercial transaction documents on the date.