国务院令第512号2007年12月6日第八十条企业所得税法第二十四条所称直接控制,是指居民企业直接持有外国企业20%以上股份。企业所得税法第二十四条所称间接控制,是指居民企业以间接持股方式持有外国企业20%以上股份,具体认定办法由国务院财政、税务主管部门另行制定。 State Council Decree No. 512 December 6, 2007 Article 80 The term “direct control” as mentioned in Article 24 of the EIT Law means that a resident enterprise directly holds more than 20% of the shares of a foreign enterprise. The indirect control referred to in Article 24 of the EIT Law means that a resident enterprise holds more than 20% of the shares of a foreign enterprise by way of indirect shareholding. The specific measures for determination shall be formulated separately by the financial and tax authorities under the State Council.