浅析集团母子公司关联交易纳税须注意的几个问题

Analysis of the problem in the ratepaying of the affiliated transactions in group parent-subsidiary corporation

所谓关联交易就是企业关联方之间的交易,是指在关联方之间发生转移资源或义务的事项,而不论是否收取价款。主要有购销商品或其他资产(如固定资产、无形资产),提供或接受劳务,代理,租赁,融资,担保和抵押,管理合同,研究开发项目的转移,许可协议等。

So-called related transaction is a deal between the enterprise or a transfer of resources or other associated party between duty and whether the price.The procurement of goods or other assets（in fixed assets and intangible assets）,offering or accepting service agency,lease,mortgage financing,security and management of the contract,research and development projects on transfer of license agreement.