(1) Transfer the right to use or ownership of tangible assets. Tangible assets include commodities, products, houses and buildings, vehicles, machinery and equipment, tools and appliances.
(2) Transfer of financial assets. Financial assets include accounts receivable, bills receivable, other accounts receivable, equity investment, debt investment and assets formed by derivative financial instruments.
(3) Transfer of the right to use or ownership of intangible assets. Intangible assets include patents, non-patented technologies, trade secrets, trademarks, brands, customer lists, sales channels, franchise rights, government licenses, copyrights, etc.
(4) financing. The funds include all kinds of long-term and short-term loan funds (including the group fund pool), guarantee fees, all kinds of interest-bearing prepayments and deferred payments.
(5) labor service transactions. Labor services include market research, marketing planning, agency, design, consulting, administration, technical services, contract research and development, maintenance, legal services, financial management, auditing, recruitment, training, centralized procurement, etc.
Legal basis:
In the same period of Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Improving the Data Management of Related Party Declarations and Related Matters, related party transactions mainly include:
(1) Transfer the right to use or ownership of tangible assets. Tangible assets include commodities, products, houses and buildings, vehicles, machinery and equipment, tools and appliances.
(2) Transfer of financial assets. Financial assets include accounts receivable, bills receivable, other accounts receivable, equity investment, debt investment and assets formed by derivative financial instruments.
(3) Transfer of the right to use or ownership of intangible assets. Intangible assets include patent rights, non-patented technologies, trade secrets, trademark rights, brands, customer lists, sales channels, franchise rights, government licenses, copyrights, etc.
(4) financing. The funds include all kinds of long-term and short-term loan funds (including the group fund pool), guarantee fees, all kinds of interest-bearing prepayments and deferred payments.
(5) labor service transactions. Labor services include market research, marketing planning, agency, design, consulting, administration, technical services, contract research and development, maintenance, legal services, financial management, auditing, recruitment, training, centralized procurement, etc.