金域医学公告称，2026年1月5日公司第四届董事会第九次会议审议通过预计与金圻睿2026年度日常关联 交易的议案。2025年公司预计与金圻睿交易2.40亿元，1 - 11月累计已发生交易2.21亿元。2026年预计交 易2.22亿元，其中向其采购商品预计2.20亿元，占同类业务不超15%；向其提供劳务预计150万元，占同 类业务不超5%。金圻睿为佳鉴公司全资子公司，因股东关联关系被认定为关联人，其财务指标正常， 履约能力良好。 ...

中国税务快讯 第十二期 二零二五年十一月 APA签署效率提高，双边APA受跨国企业青睐 摘要： 根据《中国预约定价安排年度报告（2024）》（以下简称"APA 年度报告" ）， 2024年中国税务机关共签署APA 39 例，其中单边APA 12例，双边APA 27例。2005年至2024年，中国税务机关累计签署APA 335例，其中单边APA 165 例，双边APA 170例。中国累计签署的双边APA数量首次超过单边APA。这反映出中国税务机关不断加强国际税收合 作，稳步推进预约定价安排，积极为纳税人创造良好的税收营商环境。 背景 毕马威观察 近年来，随着国际税收透明度的不断提升，各国对跨国企业的税收征管力度不断增强，APA日益成为跨国企业寻求税收 确定性的重要方式。从中国APA发展的总体趋势看，呈现以下几个方面特点。 注3：即处于意向及申请阶段的APA案件。 © 2025 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所，毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及毕马威会计师事务 所 — 香港特别行政区合伙制事务所，均是 ...

Core Viewpoint - The report outlines the expected daily related transactions of Jiangsu Kangwei Century Biotechnology Co., Ltd. for the year 2025, emphasizing the necessity and fairness of these transactions in supporting the company's operational needs and market competitiveness [1][5][6]. Summary by Sections Daily Related Transactions Overview - The expected amount for daily related transactions in 2025 is estimated at 284 million yuan, with specific categories including raw material purchases and service provisions [1][5]. - The company anticipates a significant increase in transactions with Shanghai Tianhao Biotechnology Co., Ltd. due to new business developments [1][5]. Expected and Executed Transactions for 2024 - The company did not estimate or disclose related transactions for 2024 due to the small amount not meeting the board's review standards [2]. Related Parties and Relationships - Key related parties include Shanghai Tianhao Biotechnology Co., Ltd. and Beijing Kangwei, with established relationships based on shareholding and operational ties [2][3]. Main Content and Pricing Policy of Related Transactions - The main expected transactions for 2025 include vehicle leasing, office space leasing, property management services, technical services, and product sales [5]. - Pricing for these transactions will be based on market principles, ensuring fairness and non-detriment to the company's interests [5][6]. Necessity and Impact of Related Transactions - The anticipated related transactions are deemed necessary for the company's operational activities, contributing to stable business development and enhanced market competitiveness [5][6]. - The pricing of related transactions will follow fair and voluntary principles, ensuring no adverse effects on the company or its shareholders [6]. Review Procedures and Opinions - The board of directors and independent directors have reviewed and approved the related transactions, confirming compliance with legal and regulatory requirements [6][7].