| 1. | Arm ' s length method
独立企业交易法 |
| 2. | Tic the internet company ltd . is an independent enterprise of solution24 ltd . , rotkreuz
Tic the internet company ltd .瑞士公司是下属于在瑞士rothkreuz的solution24公司的独立企业 |
| 3. | Idwb has its own full procurement , manufacturing and logistics capabilities as well as all the support functions required of a self - sufficient organization
新辉开北京除具备作为一家独立企业所应具备的所有支持性部门，还拥有自己完整的制造及物流系统。 |
| 4. | In this paper , beginning from the conception of vc , author consider that vc is a kind of dynamic network of limitedly and independently corporations , which is base on the core competence
同时，为企业实践上提供可靠的理论依据。本文首先从虚拟企业的概念内涵入手，提出虚拟企业是以核心能力为基础的有限的独立企业之间动态紧密合作的企业网络的概念。 |
| 5. | If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount , the tax authority has the power to make necessary adjustment
不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。 |
| 6. | Article 53 " business transactions between independent enterprises " mentioned in article 13 of the tax law means business dealings carried out between unassociated and unrelated enterprises on the basis of arm ' s length prices and common business practices
第五十三条税法第十三条所说的独立企业之间的业务往来，是指没有关联关系的企业之间，按照公平成交价格和营业常规所进行的业务往来。 |
| 7. | National engineering research center for phtochemistry west china nercpcw is a national engineering research center licensed by chinese national planning administration with the file of pht no 2364 . the center is located in yangling agricultural high - tech industries demonstration zone task and direction of the engineering technology research
西部植物化学国家工程研究中心national engineering research center forphtochemistry west是国家计委批准在杨凌农业高新技术产业示范区建立的国家级工程研究中心，本中心下设有三个独立企业。 |
| 8. | Article 57 where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises , adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties
第五十七条企业与关联企业之间转让财产、提供财产使用权等业务往来，不按独立企业之间业务往来作价或者收取、支付使用费的，当地税务机关可以参照没有关联关系所能同意的数额进行调整。 |
| 9. | The advantages of " arm ' s length principle " are as follows : arm ' s length price is market price , thus protects the interests of both intra - group transaction parties , moreover , the principle ensures the same tax treatment between the multinational enterprise and independent enterprise and comparatively fair distribution of tax payment among related countries
本文认为，采用正常交易原则的有利之处为：正常交易价格为市场价格，作为交易双方的企业集团各实体的利益均得到适当保护；正常交易原则使得跨国企业集团和独立企业享受基本平等的税收待遇；正常交易原则适用结果使税款在跨国企业集团各实体所在国得到比较合理的分配。 |
| 10. | Article 56 where labour service fees paid or received in respect of the provision of labour services by an enterprise to an associated enterprise are not based on business dealings between independent enterprises , adjustments may be made thereto by the local tax authorities with reference to the normal fee standards of similar labour activities
第五十六条企业与关联企业之间提供劳务，不按独立企业之间业务往来收取和支付劳务费用的，当地税务机关可以参照类似劳务活动的正常收费标准进行调整。 |
