Article 40 If labour service fees for labour services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority
Article 40 If labour service fees for labour services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority
第四十条纳税人与关联企业之间提供劳务，不按照独立企业之间业务往来收取或者支付劳务费用的，主管税务机关可以参照类似劳务活动的正常收费标准予以调整。