关联业务往来是指具有关联关系的企业或者个人之间发生的转移资源或义务的经济业务事项。关联关系是指具有关系之一的企业或者个人。
在资产重组的过程中以及上市公司重组以后的业务往来中，上市公司和其关联人之间不可避免的产生了大量的关联交易。
The listed company and their interested person inevitably conduct many connected transaction in the process of the assets reorganization and the business contacts.
第二条本规则适用于关联企业间业务往来预约定价的税收管理。
Article 2 the present Rules shall apply to the administration of tax collection relating to the negotiated pricing arrangements among associated enterprises.
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