境外投资方间接转让中国居民企业股权，符合相应条件不征收企业所得税的，应该向被转让股权的中国居民企业所在地主管税务机关提供以下资料(　　)。

答案查看网，轻松搜题/搜资源

【多选题】【消耗次数：1】

① 股权转让合同或协议

② 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

③ 境外投资方与其所转让的境外控股公司在资金、经营、购销等方面的关系

④ 境外投资方所转让的境外控股公司的生产经营、人员、账务、财产等情况

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