国家税务局关于外商投资企业与其关联公司业务往来税收管理的暂行_法律英语

国家税务局关于外商投资企业与其关联公司业务往来税收管理的暂行

文章来源：文章作者：发布时间：2007-04-21 01:03 字体： [大中小]　进入论坛

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（Effective as of 1 November 1990.）
颁布日期：19901101 　实施日期：19901101 　颁布单位：国家税务局

　　These Provisions are formulated¹ in accordance with the provisions of the PRC， Sino-foreign Equity² Joint³ Venture Income Tax Law1 and the PRC， Foreign Enterprise Income Tax Law2 concerning the accurate calculation of taxable income， in order to strengthen administration of the taxation⁴ on transactions between foreign investment enterprises and their affiliated⁵ companies， to fully⁶ implement⁷ taxation according to the law， to protect the carrying out of legitimate⁸ business， to protect the lawful⁹ rights and interests of Chinese and foreign investors¹⁰ and to plug the loopholes in taxation.

　　Article 1　Foreign investment enterprises shall conduct transactions with their affiliated companies at prices similar to those for transactions between independent enterprises.

　　Article 2　The term “affiliated companies of a foreign investment enterprise” refers to companies， enterprises and individuals that， with respect to funds， purchases and sales， operations， administration or other aspects of business， directly or indirectly¹¹ control or are controlled by the foreign investment enterprise.

　　Article 3　The term “transactions between foreign investment enterprises and their affiliated companies” refers to transactions between the two entities¹² such as sales of products， the supply of raw materials or other assets， financing， the assignment or leasing of property， the provision of labour and other types of economic transactions.

　　Article 4　The term “transactions between independent enterprises” refers to transactions conducted by unrelated companies at fair market （uncontrolled） prices， under normal conditions， and according to standard business practices.

　　Article 5　Foreign investment enterprises have a responsibility to submit materials to tax authorities to prove that their transactions with their affiliated companies are conducted at prices similar to those for transactions between independent enterprises. Where prices similar to those for transactions between independent enterprises are not used， thereby¹³ reducing the taxable income or increasing the losses of foreign investment enterprises， tax authorities shall have the power to adjust the taxable income or losses of the enterprises in accordance with the methods provided in Articles 6，7，8 and 9 of these Provisions.

　　Article 6　Where foreign investment enterprises do not conduct sales and purchase transactions with their related companies at prices similar to those for transactions between independent enterprises， tax authorities shall adjust the pricing by choosing a method from the following list：

　　1. reference to the normal market prices of similar products， or to the standard prices or fees charged between independent enterprises for the same or similar transactions；

　　2. reference to prices and profit margins¹⁴ obtained when selling to third parties with no association [to the enterprise in question]；

　　3. [calculation] of cost plus reasonable expenses and profit； or

　　4. other similar methods.

　　Article 7　Where the interest charged or paid on financing provided between foreign investment enterprises and their affiliated companies is lower or higher than the normal interest rates for the same types of loans， or than the interest rate that would reasonably be charged to or paid by an unaffiliated enterprise， tax authorities may adjust the interest rate according to the lending rates on the finance market.

　　Article 8　Where foreign investment enterprises and their affiliated enterprises trade personal services， and do not charge or pay fees for such services similar to those charged between independent enterprises， the tax authorities may adjust the price of such fees according to the standard fees normally charged for other similar labour activities.

　　Article 9　Where foreign investment enterprises and their affiliated enterprises conduct transactions such as the assignment of property or interests， and do not charge or pay fees for the use of such property or interests similar to those charged or paid by independent enterprises， the tax authorities may adjust the fees in accordance with a rate that would reasonably charged to or paid by an unaffiliated enterprise.

　　Article 10　Except as provided otherwise， foreign investment enterprises may not pay administrative¹⁵ fees to affiliated companies.

　　Article 11　These Provisions shall be effective as of 1 November 1990

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收听单词发音

1 formulated
v.构想出( formulate的过去式和过去分词 )；规划；确切地阐述；用公式表示
参考例句：
He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。来自《简明英汉词典》 This idea can be formulated in two different ways. 这个意思可以有两种说法。来自《现代汉英综合大词典》

2 equity
n.公正，公平，（无固定利息的）股票
参考例句：
They shared the work of the house with equity.他们公平地分担家务。 To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。

3 joint
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。 We wrote a letter in joint names.我们联名写了封信。

4 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

5 affiliated
adj. 附属的, 有关连的
参考例句：
The hospital is affiliated with the local university. 这家医院附属于当地大学。 All affiliated members can vote. 所有隶属成员都有投票权。

6 fully
adv.完全地，全部地，彻底地；充分地
参考例句：
The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气，然后全部呼出。 They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。

7 implement
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。 The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。

8 legitimate
adj.合法的，合理的，合乎逻辑的；v.使合法
参考例句：
Sickness is a legitimate reason for asking for leave.生病是请假的一个正当的理由。 That's a perfectly legitimate fear.怀有这种恐惧完全在情理之中。

9 lawful
adj.法律许可的，守法的，合法的
参考例句：
It is not lawful to park in front of a hydrant.在消火栓前停车是不合法的。 We don't recognised him to be the lawful heir.我们不承认他为合法继承人。

10 investors
n.投资者，出资者( investor的名词复数 )
参考例句：
a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子 a cash bonanza for investors 投资者的赚钱机会

11 indirectly
adv.间接地，不直接了当地
参考例句：
I heard the news indirectly.这消息我是间接听来的。 They were approached indirectly through an intermediary.通过一位中间人，他们进行了间接接触。

12 entities
实体对像；实体，独立存在体，实际存在物( entity的名词复数 )
参考例句：
Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。 The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。

13 thereby
adv.因此，从而
参考例句：
I have never been to that city,,ereby I don't know much about it.我从未去过那座城市，因此对它不怎么熟悉。 He became a British citizen,thereby gaining the right to vote.他成了英国公民，因而得到了投票权。

14 margins
边( margin的名词复数 )；利润；页边空白；差数
参考例句：
They have always had to make do with relatively small profit margins. 他们不得不经常设法应付较少的利润额。 To create more space between the navigation items, add left and right margins to the links. 在每个项目间留更多的空隙，加左或者右的margins来定义链接。

15 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

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