Determination of affiliated enterprises in company law;
1、? Directly or indirectly holding 25% or more shares of the other party;
affiliated enterprise
2、? 25% or more shares directly or indirectly owned or controlled by a third party;
3、? Loans between enterprises and other enterprises (except independent financial institutions) account for more than 50% of the paid-in capital of enterprises, or 65,438+00% of the total loans of enterprises are guaranteed by other independent financial institutions;
4、? More than half of the directors, managers and other senior managers of an enterprise or a managing director is appointed by another enterprise;
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 proprietary technology, etc.). );
6、? Raw materials, spare parts, etc. The products purchased by one enterprise (including prices and trading conditions) are controlled or supplied by another enterprise;
7、? Sales of products or commodities produced by enterprises (including prices and trading conditions, etc. ) controlled by another enterprise;
8、? Other interest-related relationships that have actual control over the production, operation and transactions of the enterprise, including family and kinship.
Determination of affiliated enterprises in tax law;
(1) There is a direct or indirect ownership control relationship in capital, operation, purchase and sale, etc.
(2) owned or controlled directly or indirectly by a third party.
(3) Other relationships related to interests.
The above mainly includes foreign-invested enterprises or foreign enterprises (hereinafter referred to as enterprises) having one of the following relationships with other companies, enterprises and other economic organizations (hereinafter referred to as other enterprises):
(1) directly or indirectly holds 25% or more shares of the other party;
(2) A third party directly or indirectly owns or controls more than 25% of the shares;
(3) The loan funds between the enterprise and other enterprises account for more than 50% of the enterprise's own funds or more than 10% 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 proprietary technology);
(6) Raw materials, spare parts, etc. The products purchased by one enterprise (including prices and trading conditions) are controlled or supplied by another enterprise;
(7) The sales of products or commodities produced by one enterprise (including prices and trading conditions) are controlled by another enterprise;
(8) Other relevant interests that have actual control over the production, operation and transaction of the enterprise include family and kinship.