中华人民共和国外商投资企业和外国企业所得税(12)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

The payment or receipt of charges or fees in business transactions between

an enterprise with foreign investment or an establishment or a place set

up in China by a foreign enterprise to engage in production or business

operations, and its associated enterprises, shall be made in the same

manner as the payment or receipt of charges or fees in business

transactions between independent enterprises. Where the payment or receipt

of charges or fees is not made in the same manner as in business

transactions between independent enterprises and results in a reduction of the taxable income, the tax authorities shall have the right to make

reasonable adjustment.

Article 14

Where an enterprise with foreign investment or an establishment or a place

set up in China by a foreign enterprise to engage in