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(接上期)十、间接转让中国应税财产的交易双方和筹划方,以及被间接转让股权的中国居民企业,应按照主管税务机关要求提供以下资料:(一)本公告第九条规定的资料(已提交的除外);(二)有关间接转让中国应税财产交易整体安排的决策或执行过程信息;(三)境外企业及直接或间接持有中国应税财产的下属企业在生产经营、人员、账务、财产等方面的信息,以及内外部审
(Continued) X. The parties and planners who indirectly transfer the taxable assets of China and the Chinese resident enterprises indirectly transferred their equity interests shall, in accordance with the requirements of the competent tax authorities, provide the following information: (1) The information specified in Article 9 of this announcement (Except those already submitted); (2) Information about the decision-making or implementation process regarding the overall arrangements for the indirect transfer of taxable property transactions in China; (3) The overseas enterprises and their subordinate enterprises holding taxable assets, directly or indirectly, , Accounting, property and other information, as well as internal and external audit