關聯(lián)企業(yè)避稅與反避稅問題的研究

畢業(yè)論文

關聯(lián)企業(yè)避稅與反避稅問題的研究
   
摘要：隨著關聯(lián)企業(yè)經營業(yè)務的發(fā)展以及規(guī)模的不斷擴大，其內部貿易的比重愈顯重要。關聯(lián)企業(yè)的內部貿易定價機制，尤其是轉讓價格，則成為關聯(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。雖然避稅使個人和企業(yè)少納所得稅的好處，但卻給國家?guī)�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(yōu)化配置。因此，對關聯(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、特點及危害，然后列舉了關聯(lián)企業(yè)的避稅方式，著重對關聯(lián)企業(yè)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(guī)，建立稅收信息庫，培養(yǎng)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(xié)作等反避稅措施。

關鍵詞：關聯(lián)企業(yè)；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

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