State Taxation Bureaus and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

The Regulations on Tax Administration of Business Transactions between Associated Enterprises (for Trial Implementation) (hereinafter referred to as the Regulations) are hereby issued to your bureau, please implement them carefully.

if there are any problems in the implementation of the regulations, please report them to the general administration in time so as to study and solve them.