关联企业避税与反避税问题的研究

关联企业避税与反避税问题的研究
   
摘要：随着关联企业经营业务的发展以及规模的不断扩大，其内部贸易的比重愈显重要。关联企业的内部贸易定价机制，尤其是转让价格，则成为关联企业避税的最具诱惑力的武器，这给我们的税收带来了很大的冲击。虽然避税使个人和企业少纳所得税的好处，但却给国家带来了不利的影响。避税直接减少了国家的财政收入，已成为财政收入流失的1个巨大漏洞，具有很大的危害性，避税还会导致资源的不正常流动，影响资源的优化配置。因此，对关联企业避税和反避税的研究都具有重要的意义。本文首先介绍了避税的概念、特点及危害，然后列举了关联企业的避税方式，着重对关联企业通过转让定价的方法进行分析，并且强调了转让定价的方法，针对这些情况提出完善相关税收法律法规，建立税收信息库，培养1支高素质的反避税队伍，加强与相关部门的合作以及国际间的税收协作等反避税措施。

关键词：关联企业；转让定价；避税；反避税

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