第四十一條 企業(yè)與其關聯(lián)方之間的業(yè)務往來，不符合獨立交易原則而減少企業(yè)或者其關聯(lián)方應納稅收入或者所得額的，稅務機關有權(quán)按照合理方法調(diào)整。
Article 41 As regards a transaction between an enterprise and its affiliated parties, in case the taxable revenue or income of the enterprise or its affiliated parties reduces by virtue of the failure to conform to the arms length principle, the tax organ may, through a reasonable method, make an adjustment.

企業(yè)與其關聯(lián)方共同開發(fā)、受讓無形資產(chǎn)，或者共同提供、接受勞務發(fā)生的成本，在計算應納稅所得額時應當按照獨立交易原則進行分攤。
As regards the costs of an enterprise and its affiliated parties for jointly developing or accepting intangible assets, or jointly providing or accepting labor services, they shall, when calculating the taxable income amount, apportion them according to the arms length principle.

第四十二條 企業(yè)可以向稅務機關提出與其關聯(lián)方之間業(yè)務往來的定價原則和計算方法，稅務機關與企業(yè)協(xié)商、確認后，達成預約定價安排。
Article 42 An enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ, the tax organ and the enterprise shall, upon negotiations and confirmation, achieve an advance pricing arrangement.

第四十三條 企業(yè)向稅務機關報送年度企業(yè)所得稅納稅申報表時，應當就其與關聯(lián)方之間的業(yè)務往來，附送年度關聯(lián)業(yè)務往來報告表。
Article 43 When an enterprise submits its annual enterprise income tax returns to the tax organ, an annual report on the affiliated transactions between it and its affiliated parties shall be attached.

稅務機關在進行關聯(lián)業(yè)務調(diào)查時，企業(yè)及其關聯(lián)方，以及與關聯(lián)業(yè)務調(diào)查有關的其他企業(yè)，應當按照規(guī)定提供相關資料。
When the tax organ investigates into the affiliated transactions, the enterprise and its affiliated parties, as well as other enterprises in relation to the affiliated transactions under investigation, shall, according to the related provisions, provide the related materials.

第四十四條 企業(yè)不提供與其關聯(lián)方之間業(yè)務往來資料，或者提供虛假、不完整資料，未能真實反映其關聯(lián)業(yè)務往來情況的，稅務機關有權(quán)依法核定其應納稅所得額。
Article 44 In case any enterprise refuses to submit the materials on transactions which happened between it and its affiliated parties, or provides any false or incomplete material, on the basis of which the true information about the affiliated transactions cannot be reflected, the tax organ may determine upon check its taxable income amount.

第四十五條 由居民企業(yè)，或者由居民企業(yè)和中國居民控制的設立在實際稅負明顯低于本法第四條第一款規(guī)定稅率水平的國家（地區(qū)）的企業(yè)，并非由于合理的經(jīng)營需要而對利潤不作分配或者減少分配的，上述利潤中應歸屬于該居民企業(yè)的部分，應當計入該居民企業(yè)的當期收入。
Article 45 As regards an enterprise which is set up in a country (region) where the actual tax burden is apparently lower than the tax rate as prescribed in Paragraph 1 of Article 4 of the present Law by a resident enterprise or controlled by an resident enterprise or by a Chinese resident, in case it fails to distribute the profits or decreases the distribution not by virtue of reasonable business operations, the portion of the aforesaid profits attributable to this resident enterprise shall be included in its incomes of the current period.

第四十六條 企業(yè)從其關聯(lián)方接受的債權(quán)性投資與權(quán)益性投資的比例超過規(guī)定標準而發(fā)生的利息支出，不得在計算應納稅所得額時扣除。
Article 46 As regards an enterprise's interest expenditures for any credit investments and equity investments accepted from its affiliated parties, in excess of the prescribed criterion, the enterprise may not deduct them when calculating the taxable income amount.

第四十七條 企業(yè)實施其他不具有合理商業(yè)目的的安排而減少其應納稅收入或者所得額的，稅務機關有權(quán)按照合理方法調(diào)整。
Article 47 In case an enterprise makes any other arrangement not for any reasonable commercial purpose, which causes the decrease of its taxable revenue or income, the tax organ may, through a reasonable method, make an adjustment.

第四十八條 稅務機關依照本章規(guī)定作出納稅調(diào)整，需要補征稅款的，應當補征稅款，并按照國務院規(guī)定加收利息。
Article 48 In case the tax organ makes an adjustment to a tax payment pursuant to the provisions in this Chapter so that it is necessary to recover the tax payment in arrears, it shall do so and charge an additional interest according to the provisions of the State Council.

第七章 征收管理
Chapter VII Administration of Tax Levy

第四十九條 企業(yè)所得稅的征收管理除本法規(guī)定外，依照《中華人民共和國稅收征收管理法》的規(guī)定執(zhí)行。
Article 49 The administration for levying enterprise income taxes shall be subject to the Law of the People's Republic of China on Administering Tax Levy in addition to the present Law.

第五十條 除稅收法律、行政法規(guī)另有規(guī)定外，居民企業(yè)以企業(yè)登記注冊地為納稅地點；但登記注冊地在境外的，以實際管理機構(gòu)所在地為納稅地點。
Article 50 The tax payment place of a resident enterprise shall be its registration place unless it is otherwise provided for in any tax law or administrative regulation. But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.

居民企業(yè)在中國境內(nèi)設立不具有法人資格的營業(yè)機構(gòu)的，應當匯總計算并繳納企業(yè)所得稅。
As regards a resident enterprise which has set up operational organs without legal person status inside the territory of China, it shall, on a consolidated basis, calculate and pay its enterprise income taxes.