（四）境外投资方所转让的境外控股公司与中国居民企业在资金、经营、购销等方面的关系；The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance， operation， purchase and sale，etc.

　　（五）境外投资方设立被转让的境外控股公司具有合理商业目的的说明；The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.

　　（六）税务机关要求的其他相关资料。Other relevant documents required by Taxation Authorities.

　　如果主管税务机关对境外投资方提交的资料审核后，对股权转让的商业目的产 生异议的，层报税务总局审核后，可以按照经济实质对该股权转让交易重新定性，否定被用作税收安排的境外控股公司的存在，对该股权转让所得征收10%的企业所得税。

　　Where administrating tax authorities， upon review and examination of the documents submitted by foreign investors， deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion， it has the power to re-classify the share transfer transaction in according to the nature of economies， deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.

　　非居民企业向其关联方转让中国居民企业股权，其转让价格不符合独立交易原则而减少应纳税所得额的，税务机关同样有权按照合理方法进行调整。

　　In the second place， when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income， tax authorities have the power to adjust the income by proper methods.

　　698号文同时对股权转让所得进行了明确。规定股权转让所得是指股权转让价减除股权成本价后的差额。其中股权转让价包括股权转让人转让股权所收取的各种形式的金额。同时如果被投资企业有尚未分配的利润或税后提存的各项基金等，上述留存收益金额不能从股权转让价中扣除。股权成本价是股权转让人投资入股时向中国居民企业实际交付的出资金额，或购买该项股权时向该股权的原转让人实际支付的股权转让金额。