關聯企業避稅與反避稅問題的研究

時間：2024-09-07 06:51:36 會計畢業論文我要投稿

相關推薦

關聯企業避稅與反避稅問題的研究

畢業論文

關聯企業避稅與反避稅問題的研究

摘要：隨著關聯企業經營業務的發展以及規模的不斷擴大，其內部貿易的比重愈顯重要。關聯企業的內部貿易定價機制，尤其是轉讓價格，則成為關聯企業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。雖然避稅使個人和企業少納所得稅的好處，但卻給國家帶來了不利的影響。避稅直接減少了國家的財政收入，已成為財政收入流失的1個巨大漏洞，具有很大的危害性，避稅還會導致資源的不正常流動，影響資源的優化配置。因此，對關聯企業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、特點及危害，然后列舉了關聯企業的避稅方式，著重對關聯企業通過轉讓定價的方法進行分析，并且強調了轉讓定價的方法，針對這些情況提出完善相關稅收法律法規，建立稅收信息庫，培養1支高素質的反避稅隊伍，加強與相關部門的合作以及國際間的稅收協作等反避稅措施。

關鍵詞：關聯企業；轉讓定價；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

關聯企業避稅與反避稅問題的研究

【關聯企業避稅與反避稅問題的研究】相關文章：

淺談我國紡織企業并購重組問題研究03-19

當前企業營銷所面臨的問題與對策研究03-22