关联业务往来

企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法，税务机关与企业协商、确认后，达成预约定价安排。

An enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ , the tax organ and the enterprise shall , upon negotiations and confirmation , achieve an advance pricing arrangement .

纳税人有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、用标准等资料。

A taxpayer shall be obliged to provide its local taxation authority with details of prices , expenses standards , etc. , with regard to its business transactions with affiliated enterprises .

自去年5月华为首次被列入美国实体名单以来，美国公司与华为及其关联公司进行任何业务往来都必须获得美国商务部的特别许可。

American companies have been required to obtain a special license from the Commerce Department to have any business dealings with Huawei and its affiliates since Huawei was placed on the U.S. entity list in May last year .

外商投资企业或者与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款，费用。

The payment or receipt of charges or fees in business transactions between an enterprise with foreign investment or its associated enterprises , shall be made in the same manner as the payment or receipt of charges or fees in business transactions between independent enterprises .