1. The total number of shares directly or indirectly held by one party to each other reaches 25% or more;
2. The shares directly or indirectly owned or controlled by a third party reach more than 25%;
3. The loan funds between an enterprise and another enterprise account for more than 50% of the paid-in capital of the enterprise, or 65,438+00% of all the loan funds of the enterprise are guaranteed by an independent financial institution of another enterprise;
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 business activities of enterprises must be provided by another enterprise franchise can be normal;
6. Raw materials and spare parts purchased by one enterprise for production and operation are controlled or supplied by another enterprise;
7. The sales of products or commodities produced by one enterprise are controlled by another enterprise;
8. Other relevant interests that have actual control over the production, operation and transactions of the enterprise, including family and kinship.
Measures for the implementation of special tax adjustment
Article 10
Related party transactions mainly include the following types:
(a) the purchase, sale, transfer and use of tangible assets, including the purchase, sale, transfer and lease of tangible assets such as buildings, means of transport, machinery and equipment, tools, commodities and products;
(2) The transfer and use of intangible assets, including land use rights, copyrights (copyrights), patents, trademarks, customer lists, marketing channels, brands, trade secrets, know-how, and the transfer and provision of industrial property rights such as industrial designs or utility models;
(3) Financing funds, including all kinds of short-term and long-term fund lending and guarantees, as well as all kinds of interest-bearing prepayments and deferred payments;
(4) Providing labor services, including market research, marketing, management, administrative affairs, technical services, maintenance, design, consulting, agency, scientific research, legal affairs and accounting affairs.