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为了维护正常的经济秩序，贯彻公平税负原则，保护正常经营者应有的权益，中国参照国际上的通常做法．对关联企业间的业务往来，通过税收立法明确规定：外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间
In order to safeguard the normal economic order, implement the principle of fair tax burden and protect the legitimate rights and interests of normal operators, China refers to the common international practice. The business dealings between affiliated enterprises clearly stipulate through the tax legislation that the business dealings between foreign-invested enterprises or foreign-invested enterprises or establishments or establishments engaged in production or business operations in China with their affiliated enterprises shall be conducted in accordance with the provisions of the "