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中华人民共和国企业所得税法实施条例/Chapter 6 特别纳税调整

Article 113

Amended

企业所得税法第四十二条所称预约定价安排,是指企业就其未来年度关联交易的定价原则和计算方法,向税务机关提出申请,与税务机关按照独立交易原则协商、确认后达成的协议。

Administrative Regulations · State Council · In force from —

Article 112Back to full textArticle 114

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