1, and the total direct or indirect shareholding in the other party reaches more than 25%;
2. The same third party holds more than 25% of the shares;
3. More than half of the directors or a managing director of an enterprise are appointed by another enterprise.
Legal basis: Article 109 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) The related parties mentioned in Article 41 of the Enterprise Income Tax Law refer to enterprises, other organizations or individuals that have one of the following related relationships with enterprises:
(a) there is a direct or indirect control relationship in capital, operation, purchase and sale, etc. ;
(2) Being directly or indirectly controlled by a third party;
(three) there are other interests.