1. The core enterprise is the first level of the organizational structure of modern enterprise groups. Core enterprises mainly connect with other enterprises in the enterprise group through asset ties (mainly through holding and equity participation). Buying or selling goods is the most common transaction item in related party transactions. For example, members of enterprise groups buy or sell goods to each other, thus forming related transactions. This kind of transaction can save transaction costs, reduce the uncertainty in the transaction process, ensure supply and demand, and ensure the quality and standardization of products to a certain extent. In addition, through appropriate trading arrangements within the company group, it is conducive to maximizing the profits of the company group and improving the overall market competitiveness.
2. Close-layer enterprises are the second level of the organizational structure of modern enterprise groups. Close-layer enterprises are subordinate enterprises directly controlled by the core enterprises of the group, usually called subsidiaries.
3. Semi-compact enterprises are the third level of the organizational structure of modern enterprise groups. Semi-tight enterprises are joint-stock enterprises of the core enterprises of the group. Core enterprises hold less than 50% of the shares of their shareholding enterprises, which is not enough to reach the control level. These joint-stock enterprises not only have independent legal person status, but are usually only influenced by the core enterprises of the group and are not controlled by the core enterprises.
4. Loose-layer enterprises are the fourth level of the organizational structure of modern enterprise groups. The loose layer enterprise is the agreement enterprise of the core enterprise of the group. These agreement enterprises generally have long-term economic contracts with core enterprises and have stable cooperative relations. Although they have no asset relationship with other members of the enterprise group, they often advance and retreat with the enterprise group economically, so they are regarded as members of the enterprise group, but they are not affiliated enterprises in the true sense.
legal ground
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Improving Related Party Reports and Related Matters of Data Management in the Same Period stipulates: "Related party transactions mainly include the transfer of the right to use or ownership of tangible assets. Tangible assets include commodities, products, houses and buildings, vehicles, machinery and equipment, tools and appliances.