1. Related parties refer to enterprises, other organizations or individuals that have one of the following relationships with enterprises:
(1) There is a direct or indirect ownership or control relationship in capital, operation, purchase and sale, etc.;
(2) Direct or indirect grounding is owned or controlled by a third party;
(3) Others are related to interests.
2. "There is a direct or indirect ownership or control relationship in capital, operation, purchase and sale" and "it is directly or indirectly owned or controlled by a third party", which mainly means that an enterprise has one of the following relationships with other companies, enterprises and other economic organizations (hereinafter referred to as other enterprises), that is, it constitutes an affiliated enterprise:
(1) directly or indirectly holds 25% or more shares of the other party;
(2) Being directly or indirectly controlled by a third party or owning more than 25% of the shares;
(3) The loan funds between enterprises and other enterprises account for more than 50% of the enterprise's own funds, or more than 65,438+00% of the enterprise's total loan funds are guaranteed by other enterprises;
(4) More than half of the directors, managers and other senior managers of the enterprise or a managing director is appointed by other enterprises;
(5) The production and operation activities of an enterprise can only be carried out normally if another enterprise provides franchise rights (including industrial property rights and professional technology);
(6) Raw materials, spare parts, etc. What one enterprise purchases (including prices and trading conditions) is supplied and controlled by another enterprise;
(seven) the sales of products or commodities produced by the enterprise (including prices and trading conditions, etc.). ) controlled by another enterprise;
(8) Have actual control over the production, operation and transaction of the enterprise, or have other related interests, including family and kinship.
I. The characteristics of affiliated enterprises are as follows:
1, affiliated enterprises are a kind of consortium between enterprises with independent legal personality;
2. Associated enterprises are enterprise groups linked by various ties;
3. The formation of affiliated enterprises must be based on specific economic purposes.
Two, the tax authorities can adjust the taxable income or income of affiliated enterprises in the following ways:
1, according to the price of the same or similar business activities between independent enterprises;
2. The income and profit level that should be obtained according to the resale price to an unrelated third party; 3, according to the cost plus reasonable expenses and profits;
4. According to other reasonable methods. In short, affiliated enterprises refer to enterprises that have direct or indirect control relations or significant influence relations with other enterprises. Affiliates can be represented by holding companies and subordinate companies in law. The formation of holding companies and subordinate companies mainly lies in the unified management relationship between affiliated companies.
Legal basis:
Article 216 of the Company Law of People's Republic of China (PRC) The meanings of relevant terms in this Law are:
(1) Senior management refers to the manager, deputy manager, financial officer, secretary of the board of directors of a listed company and other personnel stipulated in the articles of association of the company.
(2) Controlling shareholders refer to shareholders whose capital contribution accounts for more than 50% of the total capital of a limited liability company or whose shares account for more than 50% of the total share capital of a joint stock limited company; Although the capital contribution or the proportion of shares held is less than 50%, but according to their capital contribution or shares held, shareholders have enough voting rights to the shareholders' meeting and the resolutions of the shareholders' meeting.
(3) "Actual controller" refers to a person who is not a shareholder of the company, but can actually control the company's behavior through investment relations, agreements or other arrangements.
(4) Relationship refers to the relationship between the controlling shareholder, actual controller, directors, supervisors and senior managers of the company and the enterprises directly or indirectly controlled by them, as well as other relationships that may lead to the transfer of the company's interests. However, state-controlled enterprises are not related only because they are controlled by the state.