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關(guān)聯(lián)企業(yè)避稅與反避稅問題的研究
畢業(yè)論文
關(guān)聯(lián)企業(yè)避稅與反避稅問題的研究
摘要：隨著關(guān)聯(lián)企業(yè)經(jīng)營業(yè)務(wù)的發(fā)展以及規(guī)模的不斷擴(kuò)大，其內(nèi)部貿(mào)易的比重愈顯重要。關(guān)聯(lián)企業(yè)的內(nèi)部貿(mào)易定價(jià)機(jī)制，尤其是轉(zhuǎn)讓價(jià)格，則成為關(guān)聯(lián)企業(yè)避稅的最具誘惑力的武器，這給我們的稅收帶來了很大的沖擊。雖然避稅使個(gè)人和企業(yè)少納所得稅的好處，但卻給國家?guī)砹瞬焕挠绊憽１芏愔苯訙p少了國家的財(cái)政收入，已成為財(cái)政收入流失的1個(gè)巨大漏洞，具有很大的危害性，避稅還會(huì)導(dǎo)致資源的不正常流動(dòng)，影響資源的優(yōu)化配置。因此，對(duì)關(guān)聯(lián)企業(yè)避稅和反避稅的研究都具有重要的意義。本文首先介紹了避稅的概念、特點(diǎn)及危害，然后列舉了關(guān)聯(lián)企業(yè)的避稅方式，著重對(duì)關(guān)聯(lián)企業(yè)通過轉(zhuǎn)讓定價(jià)的方法進(jìn)行分析，并且強(qiáng)調(diào)了轉(zhuǎn)讓定價(jià)的方法，針對(duì)這些情況提出完善相關(guān)稅收法律法規(guī)，建立稅收信息庫，培養(yǎng)1支高素質(zhì)的反避稅隊(duì)伍，加強(qiáng)與相關(guān)部門的合作以及國際間的稅收協(xié)作等反避稅措施。
關(guān)鍵詞：關(guān)聯(lián)企業(yè)；轉(zhuǎn)讓定價(jià)；避稅；反避稅
The Study on the Related Enterprise’s Tax Avoidance and Anti-tax Avoidance
Abstract: Along with the development of business activities of related enterprise and enlargement for operation scale. Internal trade plays more and more important role. Pricing mechanism for internal trade, especially transfer pricing, has become the most remarkable factices for tax avoidance, which brings big impacts to tax revenue. Although tax avoidance brings interest to individual and enterprise, it shows bad influence to our nation. Tax avoidance reduces the public finance revenue directly, and has become a huge loophole to finance revenue, which is detrimental to our nation. Furthermore, it will lead to unnormally flow of resources, as well as influence resourceful installment. Therefore, it has significance for related enterprise’s tax avoidance and anti-tax avoidance. This article firstly introduces the concept of tax-avoidance, the characteristics and the harms, then analysis the method to transfer price by some examples of related enterprises, and emphasizes the transfer pricing’s methods. In view of these situations proposed the consummation correlation tax revenue laws and regulations, established the tax revenue database, raised a high quality anti- tax avoidance’s troop, strengthened departments cooperation and the international taxation cooperation and so on.
Keywords: related enterprise;transfer pricing ;tax-avoidance;anti-tax avoidance
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