Finally, the two types of transaction value are researched.
最后，对并购交易价格按现金并购和换股并购两种方式进行研究。
参考来源 - 企业并购中支付方式及交易价格问题研究This section addresses transparency and transaction value for the impact of China\'s customs valuation legislation.
本部分主要论述了《协定》的透明度原则和“成交价格”准则对我国海关估价制度的影响。
参考来源 - 论我国海关估价制度的变革与完善·2,447,543篇论文数据，部分数据来源于NoteExpress
Transaction value of imported goods shall conform to the following terms and conditions.
进口货物的成交价格应当符合下列条件。
There is no special relationship between the buyer and seller, or although there is any, it does not affect the transaction value.
买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。
Where it is impossible to ascertain the transaction value, the dutiable price shall be assessed by the Customs in accordance with law.
成交价格不能确定时，完税价格由海关依法估定。
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