前款所说的筹办期，是指从企业被批准筹办之日起至开始生产、经营(包括试生产、试营业)之日止的期间。

The period of organization mentioned in the preceding paragraph means the period from the date of approval of the organization of the enterprise to the date of commencement of production and business operations (including trial production and trial business operations).

第五十条 企业的商品、产成品、在产品、半成品和原料、材料等存货的计价，应当以成本价为准。

Article 50 Inventories of merchandise, finished products, goods in process, semi- finished products, raw materials, and other such materials of enterprises shall be valued at cost.

第五十一条 各项存货的发出或者领用，其实际成本价的计算方法，可以在先进先出、移动平均、加权平均和后进先出等方法中，由企业选用一种。

Article 51 Enterprises may choose one of the following such methods: first-in, first- out; moving average; weighted average or last-in, first-out as the method of computing actual costs in respect of the delivery or receipt and use of goods in stock.

计价方法一经选用，不得随意改变；确实需要改变计价方法的，应当在下一纳税年度开始前报当地税务机关批准。

Once a method of valuation has been adopted for use, no change shall be made thereto. Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.

第四章 关联企业业务往来

Chapter IV Business Dealings Between Associated Enterprises

第五十二条 税法第十三条所说的关联企业，是指与企业有以下之一关系的公司、企业和其他经济组织：

Article 52 "Associated enterprises" mentioned in Article 13 of the Tax Law refers to companies, enterprises and other economic units that have any of the following relationships with other enterprises:

(一)在资金、经营、购销等方面，存在直接或者间接的拥有或者控制关系；

(1) relationships in respect of existing direct or indirect ownership of or control over such matters as finances, business operations or purchases and sales;

(二)直接或者间接地同为第三者所拥有或者控制；

(2) direct or indirect ownership of or control over it and another by a third party;

(三)其他在利益上相关联的关系。

(3) any other relationship in respect of an association of reciprocal interests.

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。

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.

企业有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、费用标准等资料。

 Enterprises have a duty to provide to the local tax authorities relevant materials such as standard prices and charges in respect of business dealings with their associated enterprises.

第五十四条 企业与关联企业之间的购销业务，不按独立企业之间的业务往来作价的，当地税务机关可以依照下列顺序和确定的方法进行调整：

Article 54 Where prices in respect of purchase and sales transactions between an enterprise and its associated enterprises are not based on independent business dealings, adjustments may be made thereto by the local tax authorities according to the following arrangements and methods of determination:

(一)按独立企业之间进行相同或者类似业务活动的价格；

(1) based on prices of the same or similar business activities between independent enterprises;

(二)按再销售给无关联关系的第三者价格所应取得的利润水平；

(2) based on the level of profits obtained from resales in respect of unassociated and unrelated third party prices;

 (三)按成本加合理的费用和利润；

(3) based on costs plus reasonable expenses and profit margin;

(四)按其他合理的方法。

(4) based on any other reasonable method.

第五十五条 企业与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系所能同意数额，或者其利率超过或者低于同类业务的正常利率的，当地税务机关可以参照正常利率进行调整。

Article 55 Where interest paid or received in respect of accommodating financing between an enterprise and an associated enterprise exceeds or is lower than the amount that would be agreed upon by unassociated and unrelated parties, or where the rate of interest exceeds or is lower than the normal rate of interest in respect of similar business, adjustments may be made thereto by the local tax authorities with reference to normal rates of interest.

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。

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。

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.

第五十八条 企业不得列支向其关联企业支付的管理费。

Article 58 Management fees paid by an enterprise to an associated enterprise shall not be expensed.

第五章 源泉扣缴

Chapter V Withhol

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