Domestic-Related Company Transactions

  • Jian LiEmail author
  • Alan Paisey


A company located in an inland city produces and sells electronic products. Figure 32.1 shows that all its products are sold to a domestic-related company in Shanghai. The related company is a high-technology company enjoying a preferential income tax rate of 15%.

Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Kunda Tax Consulting (Shanghai) LimitedShanghaiChina
  2. 2.ChristchurchNew Zealand

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