Whether the buyer or seller is an affiliated enterprise or not, and what is called a related party e

Belong to a related party. The affiliated enterprises mentioned in China's tax law refer to the companies, enterprises, and other economic organizations that have one of the following relationships with the enterprise. (1) There is a direct or indirect ownership and control relationship in areas such as capital, operation, purchase and sales.

2) Directly or indirectly owned or controlled by a third party. (3) Other relationships related to interests. The above mainly includes a foreign-invested enterprise or a foreign enterprise (hereinafter collectively referred to as an enterprise) and another company, enterprise or other economic organization (hereinafter collectively referred to as another enterprise) that has one of the following relationships:

1) Directly or indirectly holding 25% or more of the total shares of one of the parties; (2) Directly or indirectly owning or controlling 25% or more of the shares by a third party; (3) 50% or more of the borrowed funds between the enterprise and another enterprise or 10% or more of the total borrowed funds of the enterprise are guaranteed by the other enterprise; (4) More than half of the directors or managers of the enterprise or one of the managing directors of the enterprise are appointed by another enterprise; (5) The production and operation activities of an enterprise can only be carried out normally if another enterprise provides concession rights (including industrial property rights, know-how, etc.); (Lu) the raw materials, spare parts, etc. (including the first and trading conditions, etc.) purchased by the production and operation of the enterprise are controlled by another enterprise or the first is the first to be purchased; The sale of products or commodities produced by the enterprise (including ** and trading conditions, etc.) is controlled by another enterprise; Other interests related to the production, operation and transactions of the enterprise include family and kinship. If satisfied,

The contract must also be legal, and the content of the illegal contract is invalid, hehe. As for whether to issue invoices or not, there is no hard and fast rule, but it is necessary to pay taxes according to the regulations, and without invoices, the seller must also calculate the output tax and include it in the operating income; Without an invoice, the buyer cannot declare the deduction of input tax, and the enterprise income tax adjustment will be made at the end of the year.

Legal analysis: Affiliation refers to the relationship between the controlling shareholder, actual controller, director, supervisor and senior management of a company and the enterprise directly or indirectly controlled by it, as well as other relationships that may lead to the transfer of the company's interests. However, state-controlled enterprises are not only related to each other because they are also controlled by the state.

Legal basis: Article 216 of the Company Law of the People's Republic of China refers to the relationship between the controlling shareholder, actual controller, director, supervisor and senior management of the company and the enterprises directly or indirectly controlled by the company, as well as other relationships that may lead to the transfer of the company's interests. However, state-controlled enterprises are not only related to each other because they are also controlled by the state.

A related party enterprise refers to a related party enterprise that has a direct or indirect ownership or control relationship, is directly or indirectly owned or controlled by the same three parties, or has other relationships that are related in terms of interests and related in terms of interests.

An enterprise is an affiliated enterprise if it has any of the following relationships with another company, enterprise and other economic organizations (hereinafter collectively referred to as another enterprise).

1. The total number of shares directly or indirectly held by each party reaches 25 or more;

2. Directly or indirectly owned by a third party [or controlled by a third party] with 25 or more shares;

3. The borrowed funds between the enterprise and another enterprise account for 50 or more of the enterprise's own funds, or 10 of the total borrowed funds of the enterprise are guaranteed by another enterprise;

4. More than half of the directors or managers of the enterprise or one of the managing directors of the senior management personnel of the enterprise are appointed by another enterprise;

5. The production and operation activities of an enterprise can only be carried out normally by the concession rights (including industrial property rights, proprietary technology, etc.) provided by another enterprise;

6. The raw materials and spare parts purchased by the enterprise for production and operation (including the first and the trading conditions, etc.) are controlled or advanced by another enterprise;

7. The sales of products or commodities produced by the enterprise (including the first and trading conditions, etc.) are controlled by another enterprise;

8. Other interests related to the actual control of the enterprise's production, operation and transactions, including family and kinship relations.

A related party enterprise refers to a related party enterprise that has a direct or indirect ownership or control relationship, is directly or indirectly owned or controlled by the same three parties, or has other relationships that are related in terms of interests and related in terms of interests.

Extended Information Related Party Transactions.

A related-party transaction refers to a provision for the transfer of resources or obligations between related parties, regardless of whether or not a price is charged. Related-party transactions are widely present in the daily business activities of listed companies, and related-party transactions between listed companies and controlling shareholders have deep roots.

The type of transaction. It usually includes the following:

a) Buying or selling goods.

2) Buying or selling assets other than commodities.

3) Providing or receiving services.

4) Guarantees. 5) Provision of funds (loans or equity investments).

6) Leasing. vii).

8) Transfer of research and development projects.

9) License Agreement.

10) Debt settlement on behalf of the enterprise or on behalf of the other party.

11) Remuneration of key management personnel.

a) The parent company of the enterprise. (2) Subsidiaries of the enterprise. 3) Other enterprises controlled by the same parent company as the enterprise.

4) Investors who are jointly controlled by the company. (5) Investors who exert significant influence on the enterprise. (6) A joint venture of the enterprise.

7) An associate of the enterprise. (8) The main investors of the enterprise and their close family members. Individual major investors refer to individual investors who are able to control, jointly control or exert significant influence on an enterprise.

9) Key management personnel of the enterprise or its parent company and their close family members. Key management personnel are those who have the authority and are responsible for planning, directing and controlling the activities of the enterprise. Family members who are close to the individual principal investor or key management personnel are family members who may influence or be affected by the individual in the course of their transactions with the enterprise.

10) Other enterprises controlled, jointly controlled or exerted significant influence by the main investors of the enterprise, key management personnel or close family members. To sum up the above, shareholders generally must exist for the company, and for shareholders can invest in more than one company, if a company invests in more than one company, then the relationship between the company and shareholders is very related, so the relationship between the two parties must be dealt with in accordance with the provisions of the company law.

Hello, can quality assurance, reduce costs, 1Reduction of procurement costs.

A general enterprise will have a minimum purchase quantity when getting a certain product or part, and different quantities will be different, and the quantity is inversely proportional to the purchase unit price, that is, the larger the quantity purchased, the lower the unit price of the product or part. Through the joint procurement of third parties, you can often get better discounts and directly reduce the cost of purchased items.

2.Reduce transaction costs and overheads.

Because of the imperfection of the application and management of electronic software, enterprises often ignore transaction costs in their internal processes, and only to ensure that the internal pressure of certain single departments such as planning or warehouse departments often reduces the number of orders and increases the number of orders. This not only does not get a good quality, but it increases the workload of various departments, increases the risk of not being able to replenish parts in time to meet the production and quality problems, and has been in a repeated low level of management. Through the joint procurement of third parties, the experience and lessons of advanced enterprises can be learned, and each enterprise can share the costs in joint procurement, thereby reducing management and transaction costs.

3.Quality assurance.

Because of the large purchase volume of joint procurement, the continuity of production and the improvement of the proficiency of workers are more conducive to maintaining the quality of their products. The increase in the number of purchases determines that the third-party company will find a more large-scale, more productive capacity and technical level of the factory for production, and the advanced factory equipment and the quality of the workers determine the quality and stability of the products produced. And due to the increase in the proportion of the purchase amount in the business turnover of the first business, the first business will improve its quality and technology in order to retain large customers to produce more qualified and stable products.