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Correlation trades to did not cause a loss to whether adjust pay taxes earning
From;  Author:Stand originally

Detailed rules of foreign capital tax law is fiftieth thirteenth of 3 tax law the business dealings between says independent company, it is to point to the enterprise that concerns without correlation between, clinch a deal according to fairness the price and the business dealings that business convention has.

Fiftieth the business of purchase and sale between 4 enterprises and affiliated enterprise, do not press the business dealings evaluate between independent company, local tax authority is OK following order and affirmatory method undertake according to adjust:

(one) press the price that activity of same similar perhaps business has between independent company;

(2) the gain level that should obtain by the institute of price of a third party that sells nonrelevant concern again;

(3) increase reasonable charge and profit by cost;

(4) press other and reasonable method.

Not because of be in derate period and do not undertake adjustment.



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