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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 123

Amended

企业与其关联方之间的业务往来,不符合独立交易原则,或者企业实施其他不具有合理商业目的安排的,税务机关有权在该业务发生的纳税年度起10年内,进行纳税调整。

Administrative Regulations · State Council · In force from —

Article 122Back to full textArticle 124

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