特别纳税调整实施办法试行中英文版

1、特别纳税调整实实施办法（试试行）Implemeentingg Meassures for SSpeciaal Taxx Adjuustmennt (Trrial)颁布机关:国家税务总局Promulggatingg Insttitutiion:State AAdminiistrattion oof Taxxationn文号:国税发200092号Documennt Nummber:Guo Shuui Fa 20099 No. 2颁布时间:Promulggatingg Datee:01/08/2200901/08/22009实施时间:Effectiive Daate:01/01/2200801/01

2、/22008效力状态:Validitty Staatus:有效Valid第一章总则则 Chaapter 1: Geenerall Provvisionns 第一条条 为了了规范特别纳纳税调整管理理,根据 HYPERLINK /maf/china-cn/app/document?docguid=i0adf589b0000011e6d84a4ccd238ae7a&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 中中华人民共和和国企业所得得税法(以以下简称所得得税法)、 HYPERLINK /maf/ch

3、ina-cn/app/document?docguid=i3cf76ad30000011ef35323c56341ffeb&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 中华人民共和国企业所得税法实施条例(以下简称所得税法实施条例)、 HYPERLINK /maf/china-cn/app/document?docguid=i3cf76ad30000011ef351571f633ee813&crumb-action=append&crumb-label=AddCTLink-Document-wlc

4、n-cnlegal&lang=cn 中华人民共和国税收征收管理法(以下简称征管法)、 HYPERLINK /maf/china-cn/app/document?docguid=i0adf589b0000011e6d839b2cd238aafe&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-cnlegal&lang=cn 中华人民共和国税收征收管理法实施细则(以下简称征管法实施细则)以及我国政府与有关国家(地区)政府签署的避免双重征税协定(安排)(以下简称税收协定)的有关规定,制定本办法。 Artiicle 11 Thesee M

5、eassures are fformullated in acccordaance wwith tthe Ennterprrise IIncomee Tax law oof thee Peopples Repubblic oof Chiina (hhereinnafterr refeerred to thhe Inncome Tax LLaw), the Regullationns on the IImplemmentattion oof thee Enteerprisse Inccome TTax Laaw of the PPeoplees Reepubliic of Chinaa (her

6、reinaffter rreferrred too as tthe IImplemmentinng Reggulatiions oon thee Incoome Taax Laww), tthe HYPERLINK /maf/china/app/document?docguid=i3cf76ad30000011ef351571f633ee812&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-enlegal&lang=en Laaw of the PPeoplees Reepubliic of Chinaa on tthe Add

7、minisstratiion off Tax Colleectionn (herreinaffter rreferrred too as tthe LLaw onn the Adminnistraation of Taax Colllectiion), the HYPERLINK /maf/china/app/document?docguid=i0adf589b0000011e6d839b2cd238aafd&crumb-action=append&crumb-label=AddCTLink-Document-wlcn-enlegal&lang=en Ruless for the IImple

8、mmentattion oof thee Law of thhe Peoopless Repuublic of Chhina oon thee Admiinistrrationn of TTax Coollecttion (hereiinafteer refferredd to aas thee Impplemennting Ruless for the LLaw onn the Adminnistraation of Taax Colllectiion), and relevvant pprovissions of doouble taxattion aavoidaance aagreemm

9、ents (arraangemeents) signeed by and bbetweeen thee Chinnese ggovernnment and ggovernnmentss of rrelevaant coountriies (rregionns) (hhereinnafterr refeerred to ass taxxationn agreeementts), in orrder tto reggulatee the adminnistraation of sppeciall tax adjusstmentts. 第二条条 本办办法适用于税税务机关对企企业的转让定定价、预约定定

10、价安排、成成本分摊协议议、受控外国国企业、资本本弱化以及一一般反避税等等特别纳税调调整事项的管管理。 Artiicle 22 Thesee Meassures shalll applly to taxattion aauthorritiess admministtratioon of such speciial taax adjjustmeents aas entterpriises transsfer ppricinng, addvancee priccing aagreemments (hereeinaftter reeferreed to as AAPA), costt amorrtiz

11、attion aagreemments, conttrolleed forreign enterrprisees, thhin caapitallizatiion, aand geenerall antii-tax avoiddance. 第三条条 转让让定价管理是是指税务机关关按照所得税税法第六章和和征管法第三三十六条的有有关规定,对对企业与其关关联方之间的的业务往来(以下简称关关联交易)是是否符合独立立交易原则进进行审核评估估和调查调整整等工作的总总称。 Artiicle 33 Admiinistrrationn of ttransffer prricingg shaall meean t

12、hhat taaxatioon autthoritties, in acccordaance wwith rrelevaant prrovisiions pprescrribed in Chhapterr 6 off the Incomme Taxx Law and AArticlle 36 of thhe Laww on tthe Addminisstratiion off Tax Colleectionn, exaamine, evalluate and iinvesttigatee whetther ttransaactionns bettween enterrprisees andd

13、theiir asssociatted paartiess (herreinaffter rreferrred too as assocciatedd trannsactiions) are conduucted accorrding to thhe armms leength princciple, and make the rrelevaant addjustmments. 第四条条 预约约定价安排管管理是指税务务机关按照所所得税法第四四十二条和征征管法实施细细则第五十三三条的规定,对企业提出出的未来年度度关联交易的的定价原则和和计算方法进进行审核评估估,并与企业业协商达成预预约定价安排排

14、等工作的总总称。 Artiicle 44 Admiinistrrationn of AAPA arrrangeementss shaall meean thhat taaxatioon autthoritties, in acccordaance wwith tthe prrovisiions pprescrribed in Arrticlee 42 oof thee Incoome Taax Laww and Articcle 533 of tthe Immplemeentingg Rulees forr the Law oon thee Admiinistrrationn of TTax

15、Coollecttion, examiine annd evaaluatee priccing pprinciiples and ccalcullationn methhods ppropossed byy enteerprisses foor asssociatted trransacctionss to bbe connducteed in the ffuturee yearrs, annd reaach aggreemeents wwith eenterpprisess on aadvancce priicing arranngemennts thhroughh negootiatiio

16、n. 第五条条 成本本分摊协议管管理是指税务务机关按照所所得税法第四四十一条第二二款的规定,对企业与其其关联方签署署的成本分摊摊协议是否符符合独立交易易原则进行审审核评估和调调查调整等工工作的总称。 Artiicle 55 Admiinistrrationn of ccost aamortiizatioon agrreemennt shhall mmean tthat ttaxatiion auuthoriities, in aaccorddance with the pprovissions presccribedd in PParagrraph 22 of AArticlle 41 of

17、thhe Inccome TTax Laaw, exxaminee, evaaluatee, andd inveestigaate whhetherr costt amorrtizattion aagreemments execuuted bby andd betwween eenterpprisess and theirr assoociateed parrties are iin linne witth thee arms lenngth pprinciiple, and mmake tthe reelevannt adjjustmeents. 第六条条 受控控外国企业管管理是指税务务机关

18、按照所所得税法第四四十五条的规规定,对受控控外国企业不不作利润分配配或减少分配配进行审核评评估和调查,并对归属于于中国居民企企业所得进行行调整等工作作的总称。 Artiicle 66 Admiinistrrationn of ccontroolled foreiign ennterprrises shalll meaan thaat taxxationn authhoritiies, aaccordding tto Artticle 45 off the Incomme Taxx Law, exammine, evaluuate, and iinvesttigatee the contrrol

19、ledd foreeign eenterpprisess nonn-disttributtion oor deccreaseed disstribuution of prrofitss, andd makee adjuustmennts cooncernning iincomees thaat bellong tto Chiinese residdent eenterpprisess. 第七条条 资本本弱化管理是是指税务机关关按照所得税税法第四十六六条的规定,对企业接受受关联方债权权性投资与企企业接受的权权益性投资的的比例是否符符合规定比例例或独立交易易原则进行审审核评估和调调查调整等工工作的

20、总称。 Artiicle 77 Admministtratioon of thin capittalizaation shalll meaan thaat taxxationn authhoritiies, aaccordding tto Artticle 46 off the Incomme Taxx Law, exammine, evaluuate, and iinvesttigatee whetther tthe prroporttion bbetweeen asssociatted paartiess debbt invvestmeents rreceivved byy enteerp

21、risses annd equuity iinvesttmentss receeived by ennterprrises compllies wwith tthe prrescriibed pproporrtion or thhe armms leength princciple, and make relevvant aadjusttmentss. 第八条条 一般般反避税管理理是指税务机机关按照所得得税法第四十十七条的规定定，对企业实实施其他不具具有合理商业业目的的安排排而减少其应应纳税收入或或所得额进行行审核评估和和调查调整等等工作的总称称。 Artiicle 88 Admiinistr

22、rationn of ggeneraal antti-taxx avoiidancee shaall meean thhat taaxatioon autthoritties, accorrding to Arrticlee 47 oof thee Incoome Taax Laww, exaamine, evalluate and iinvesttigatee circcumstaances whereein ennterprrises impleement otherr arraangemeents wwithouut reaasonabble buusinesss purrposess

23、to rreducee theiir taxxable incommes orr incoome ammount, and make the rrelevaant addjustmments. 第二章 关关联申报 Chaapter 2: Sttatemeent onn Assoociateed Parrties and AAssociiated Transsactioons 第九条条 所得得税法实施条条例第一百零零九条及征管管法实施细则则第五十一条条所称关联关关系,主要是是指企业与其其他企业、组组织或个人具具有下列之一一关系: (一)一一方直接或间间接持有另一一方的股份总总和达到255%以上,

24、或或者双方直接接或间接同为为第三方所持持有的股份达达到25%以以上。若一方方通过中间方方对另一方间间接持有股份份,只要一方方对中间方持持股比例达到到25%以上上,则一方对对另一方的持持股比例按照照中间方对另另一方的持股股比例计算。 (二)一一方与另一方方(独立金融融机构除外)之间借贷资资金占一方实实收资本500%以上,或或者一方借贷贷资金总额的的10%以上上是由另一方方(独立金融融机构除外)担保。 (三)一一方半数以上上的高级管理理人员(包括括董事会成员员和经理)或或至少一名可可以控制董事事会的董事会会高级成员是是由另一方委委派,或者双双方半数以上上的高级管理理人员(包括括董事会成员员和经理)

25、或或至少一名可可以控制董事事会的董事会会高级成员同同为第三方委委派。 (四)一一方半数以上上的高级管理理人员(包括括董事会成员员和经理)同同时担任另一一方的高级管管理人员(包包括董事会成成员和经理),或者一方方至少一名可可以控制董事事会的董事会会高级成员同同时担任另一一方的董事会会高级成员。 (五)一一方的生产经经营活动必须须由另一方提提供的工业产产权、专有技技术等特许权权才能正常进进行。 (六)一一方的购买或或销售活动主主要由另一方方控制。 (七)一一方接受或提提供劳务主要要由另一方控控制。 (八)一一方对另一方方的生产经营营、交易具有有实质控制,或者双方在在利益上具有有相关联的其其他关系,

26、包包括虽未达到到本条第(一一)项持股比比例,但一方方与另一方的的主要持股方方享受基本相相同的经济利利益,以及家家族、亲属关关系等。 Artiicle 99 Assoociateed rellationnship, as referrred tto in Articcle 1009 of the IImplemmentinng Reggulatiions ffor thhe Inccome TTax Laaw andd Artiicle 551 of the IImplemmentinng Rulles foor Laww on tthe Addminisstratiion off Tax Co

27、lleectionn, shaall meean thhat ann enteerprisse is assocciatedd withh otheer entterpriises, organnizatiions oor inddividuuals iin anyy of the ffollowwing wways: (1) One partyy direectly or inndirecctly hholds a tottal off 25% or moore shhares in annotherr partty, orr 25% or moore shhares of booth pa

28、artiess are direcctly oor inddirecttly heeld byy a thhird pparty. In tthe caase thhat onne parrty inndirecctly hholds sharees in anothher thhroughh an iintermmediarry parrty, wwhere eitheer of said partiies hoolds 225% orr moree sharres inn the interrmediaary paarty, the pproporrtion of shhares held

29、 by onne parrty inn the otherr shalll be calcuulatedd baseed on the pproporrtion of shhares held by thhe inttermeddiary partyy in ssaid oother partyy. (2) Loanns bettween two ppartiees (exxcludiing inndepenndent finanncial instiitutioons) aaccounnt forr 50% or moore off eithher paartyss paidd-in cca

30、pitaal, orr 10% or moore off one partyys tootal lloans are gguarannteed by thhe othher paarty (excluuding indeppendennt finnanciaal insstituttions). (3) Moree thann halff of oone paartyss seniior exxecutiives (incluuding boardd membbers oor mannagerss) or at leeast oone seenior boardd membber whho h

31、ass the contrrollinng powwer ovver thhe boaard iss appoointedd by tthe otther pparty, or mmore tthan hhalf oof botth parrties seniior exxecutiives (incluuding boardd membbers oor mannagerss) or at leeast oone seenior boardd membber off eachh of bboth ppartiees whoo has the ccontroollingg poweer ovee

32、r thee boarrd is appoiinted by a thirdd partty. (4) Moree thann halff of oone paartyss seniior exxecutiives (incluuding boardd membbers aand maanagerrs) cooncurrrentlyy servve as senioor exeecutivves off the otherr partty (inncludiing booard mmemberrs andd manaagers), or at leeast oone seenior board

33、d membber off one partyy who has tthe coontrollling powerr overr the boardd conccurrenntly sservess as aa seniior booard mmemberr of tthe otther pparty. (5) The normaal prooductiion annd bussinesss operrationn actiivitiees of one pparty rely on thhe inddustriial prropertty rigghts, know-how, and oot

34、her conceessionns proovidedd by tthe otther pparty. (6) One partyys puurchasse or sale activvitiess are mainlly conntrollled byy the otherr partty. (7) The accepptancee or pprovission oof serrvicess by oone paarty iis maiinly ccontroolled by thhe othher paarty. (8) One partyy actuually contrrols tth

35、e prroducttion aand opperatiion acctivitties aand trransacctionss of tthe otther pparty, or tthe innteressts off the two ppartiees aree connnectedd by aany otther wways, such as onne parrty iss entiitled to thhe samme ecoonomicc inteerestss as tthe maajor ssharehholderrs of the oother partyy evenn t

36、houugh prroporttion oof thee sharres heeld byy the formeer doees nott reacch thee stanndard speciified in Ittem (11) of this Articcle, oor thee two partiies arre fammily mmemberrs or relattives. 第十条条 关联联交易主要包包括以下类型型: (一)有有形资产的购购销、转让和和使用,包括括房屋建筑物物、交通工具具、机器设备备、工具、商商品、产品等等有形资产的的购销、转让让和租赁业务务; (二)无无形资产的转

37、转让和使用,包括土地使使用权、版权权(著作权)、专利、商商标、客户名名单、营销渠渠道、牌号、商商业秘密和专专有技术等特特许权,以及及工业品外观观设计或实用用新型等工业业产权的所有有权转让和使使用权的提供供业务; (三)融融通资金,包包括各类长短短期资金拆借借和担保以及及各类计息预预付款和延期期付款等业务务; (四)提提供劳务,包包括市场调查查、行销、管管理、行政事事务、技术服服务、维修、设设计、咨询、代代理、科研、法法律、会计事事务等服务的的提供。 Artiicle 110 Assoociateed traansacttions mainlly incclude the ffollowwing

38、 ttypes: (1) The sale, purcchase, trannsfer and uuse off tanggible assetts, inncludiing seellingg, purrchasiing, ttransfferrinng andd leassing ttangibble asssets such as buuildinngs annd preemisess, meaans off trannsportt, macchinerry equuipmennt, toools, commooditiees, annd prooductss; (2) The tran

39、ssfer aand usse of intanngiblee asseets, iincludding ttransfferrinng thee owneershipp of oor proovidinng thee righht to use llicensses suuch ass landd use rightts, coopyrigghts (authoorshipp), paatentss, traademarrks, cclientt listts, maarketiing chhannells, brrand nnames, tradde seccrets, and know-

40、how, as weell ass induustriaal proopertyy righhts suuch ass induustriaal prooduct desiggns orr utillity mmodelss; (3) Finaancingg, inccludinng alll typees of long-term and sshort-term lendiing annd borrrowinng, annd seccurityy, andd a vaarietyy of iintereest beearingg advaances and ddeferrred paayme

41、ntts; annd (4) The proviision of seervicees, inncludiing maarket reseaarch, markeeting, manaagemennt, addminisstratiion, ttechniical sservicces, mmainteenancee, dessign, consuultantt servvice, agentt servvice, scienntificc reseearch, legaal serrvicess, andd accoountinng serrvicess. 第十一一条 实实行查账征收收的居民

42、企业业和在中国境境内设立机构构、场所并据据实申报缴纳纳企业所得税税的非居民企企业向税务机机关报送年度度企业所得税税纳税申报表表时,应附送送中华人民民共和国企业业年度关联业业务往来报告告表,包括括关联关系系表、关关联交易汇总总表、购购销表、劳劳务表、无无形资产表、固固定资产表、融融通资金表、对对外投资情况况表和对对外支付款项项情况表。 Articlle 11 WWhen ffilingg annuual ennterprrise iincomee tax returrns, rresideent ennterprrises whosee tax is leevied accorrding to

43、thheir aaccounnting bookss, andd non-residdent eenterpprisess haviing buusinesss preemisess or estabblisheed insstituttions in Chhina wwhich file and ppay ennterprrise iincomee tax basedd on aactuall situuationns shaall allso suubmit the Form of thhe Peoopless Repuublic of Chhina ffor Ennterprrise A

44、Annuall Repoort onn Assoociateed Traansacttions whicch inccludess: Lisst of Assocciatedd Relaationsships, Summmary oof Asssociatted trransacctionss, Purrchasee and Sale Sheett, Serrvice Proviision Sheett, Staatemennt of Intanngiblee Asseets, SStatemment oof Fixxed Asssets, Finaancingg Repoort, OOutb

45、ouund Innvestmment RReportt, andd Outbbound Paymeent Reeport. 第十二二条 企企业按规定期期限报送本办办法第十一条条规定的报告告表确有困难难，需要延期期的，应按征征管法及其实实施细则的有有关规定办理理。 Articlle 12 WWhere an ennterprrise hhas diifficuult inn submmittinng repports and sstatemments speciified in acccordaance wwith AArticlle 11 withiin thee speccifiedd ti

46、mee limiits, aand neeeds tto posstponee the submiissionn therreof, proviisionss of tthe Laaw on the AAdminiistrattion oof Taxx Colllectioon andd its Impleementiing Ruules sshall applyy. 第三章 同同期资料管理理 Chaapter 3: Maanagemment oof Matterialls forr the Time Perioods off Assoociateed Traansacttions 第十三三条

47、 企企业应根据所所得税法实施施条例第一百百一十四条的的规定,按纳纳税年度准备备、保存、并并按税务机关关要求提供其其关联交易的的同期资料。 Artiicle 113 Enteerprisses shhall, accorrding to prrovisiions oof Artticle 114 oof thee Impllementting RRegulaationss for the IIncomee Tax Law, prepaare annd preeservee on aa tax year basiss the materrials for tthe tiime peeriodss

48、wherrein ttheir assocciatedd trannsactiions ooccur (hereeinaftter reeferreed to as ccurrennt matterialls), and sshall submiit thee samee to tthe reelevannt taxxationn authhoritiies ass requuired. 第十四四条 同同期资料主要要包括以下内内容: (一)组组织结构 1.企业业所属的企业业集团相关组组织结构及股股权结构; 2.企业业关联关系的的年度变化情情况; 3.与企企业发生交易易的关联方信信息,包括关关联

49、企业的名名称、法定代代表人、董事事和经理等高高级管理人员员构成情况、注注册地址及实实际经营地址址,以及关联联个人的名称称、国籍、居居住地、家庭庭成员构成等等情况,并注注明对企业关关联交易定价价具有直接影影响的关联方方; 4.各关关联方适用的的具有所得税税性质的税种种、税率及相相应可享受的的税收优惠。 (二)生生产经营情况况 1.企业业的业务概况况,包括企业业发展变化概概况、所处的的行业及发展展概况、经营营策略、产业业政策、行业业限制等影响响企业和行业业的主要经济济和法律问题题,集团产业业链以及企业业所处地位; 2.企业业的主营业务务构成,主营营业务收入及及其占收入总总额的比重,主营业务利利润及

50、其占利利润总额的比比重; 3.企业业所处的行业业地位及相关关市场竞争环环境的分析; 4.企业业内部组织结结构,企业及及其关联方在在关联交易中中执行的功能能、承担的风风险以及使用用的资产等相相关信息,并并参照填写企企业功能风险险分析表; 5.企业业集团合并财财务报表,可可视企业集团团会计年度情情况延期准备备,但最迟不不得超过关联联交易发生年年度的次年112月31日日。 (三)关关联交易情况况 1.关联联交易类型、参参与方、时间间、金额、结结算货币、交交易条件等; 2.关联联交易所采用用的贸易方式式、年度变化化情况及其理理由; 3.关联联交易的业务务流程,包括括各个环节的的信息流、物物流和资金流流

51、,与非关联联交易业务流流程的异同; 4.关联联交易所涉及及的无形资产产及其对定价价的影响; 5.与关关联交易相关关的合同或协协议副本及其其履行情况的的说明; 6.对影影响关联交易易定价的主要要经济和法律律因素的分析析; 7.关联联交易和非关关联交易的收收入、成本、费费用和利润的的划分情况,不能直接划划分的,按照照合理比例划划分,说明确确定该划分比比例的理由,并参照填写写企业年度度关联交易财财务状况分析析表。 (四)可可比性分析 1.可比比性分析所考考虑的因素,包括交易资资产或劳务特特性、交易各各方功能和风风险、合同条条款、经济环环境、经营策策略等; 2.可比比企业执行的的功能、承担担的风险以及

52、及使用的资产产等相关信息息; 3.可比比交易的说明明,如:有形形资产的物理理特性、质量量及其效用;融资业务的的正常利率水水平、金额、币币种、期限、担担保、融资人人的资信、还还款方式、计计息方法等;劳务的性质质与程度;无无形资产的类类型及交易形形式,通过交交易获得的使使用无形资产产的权利,使使用无形资产产获得的收益益; 4.可比比信息来源、选选择条件及理理由; 5.可比比数据的差异异调整及理由由。 (五)转转让定价方法法的选择和使使用 1.转让让定价方法的的选用及理由由,企业选择择利润法时,须说明对企企业集团整体体利润或剩余余利润水平所所做的贡献; 2.可比比信息如何支支持所选用的的转让定价方方

53、法; 3.确定定可比非关联联交易价格或或利润的过程程中所做的假假设和判断; 4.运用用合理的转让让定价方法和和可比性分析析结果,确定定可比非关联联交易价格或或利润,以及及遵循独立交交易原则的说说明; 5.其他他支持所选用用转让定价方方法的资料。 Artiicle 114 The curreent maateriaals maainly incluude: (1) Orgaanizattionall Struucturee (a) The organnizatiional struccture and oownersship sstructture oof thee enteerprisse g

54、rooup too whicch thee enteerprisse is suborrdinatted; (b) Channges iin rellationnshipss betwween tthe ennterprrise aand itts asssociatted paartiess duriing thhe yeaar; (c) Infoormatiion onn assoociateed parrties transsactinng witth thee enteerprisse, inncludiing asssociaated ppartiees naames, legall

55、 reprresenttativees, sttructuure off seniior exxecutiives iincludding bboard membeers, mmanageers, eetc., regissteredd addrressess as wwell aas acttual bbusineess adddressses, aand asssociaated iindiviidualss nammes, nnationnalitiies, ddomiciiles, and ffamilyy infoormatiion. IInformmationn perttaini

56、nng to assocciatedd partties tthat ddirecttly innfluennce thhe priicing of asssociaated ttransaactionns shaall bee cleaarly sspeciffied; and (d)The typess and ratess of ttaxes of inncome tax nnaturee whicch aree appllicablle to each assocciatedd partty, thhe rattes annd taxx inceentivees appplicabbl

57、e too the assocciatedd partties. (2) Overrview of Buusinesss Opeeratioons (a) Enteerprisses bbusineess ovvervieew, inncludiing thhe oveervieww of tthe ennterprrisess busiiness devellopmennt andd channges, overrview of itts inddustryy and the ddeveloopmentt therreof, its bbusineess sttrateggy, inndus

58、trry polliciess, inddustryy resttrictiions, majorr econnomic and llegal issuees thaat afffect tthe ennterprrise aand itts inddustryy, grooup inndustrry chaains, and tthe ennterprrisess posiition in suuch chhains; (b) Comppositiion off mainn busiinessees of the eenterpprise, mainn busiiness incomme i

59、tss propportioon to the ttotal revennue, aand maain opperatiing prrofitss and its pproporrtionss to tthe tootal pprofitts; (c) Anallysis of thhe entterpriises posittion iin itss induustry, and the rrelevaant maarket compeetitioon; (d) The enterrprisees innternaal orgganizaationaal strructurre, reesp

60、ecttive ffunctiions pperforrmed, riskss assuumed, and aassetss emplloyed by thhe entterpriise annd itss assoociateed parrties in asssociaated ttransaactionns, annd othher reelevannt infformattion, incluuding the ccompleeted AAnalyssis Foorm onn Funcctionss Perfformedd and Riskss Assuumed bby Entterp