关联企业避税与反避税问题的研究.docx

免责声明：图文来源于网络搜集版权归原作者所以若侵犯了您的合法权益请作者与本上传人联系我们将及时更正删除。关联企业避税与反避税问题的研究毕业论文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TheStudyontheRelatedEnterprise’sTaxAvoidanceandAnti-taxAvoidanceAbstract:Alongwiththedevelopmentofbusinessactivitiesofrelatedenterpriseandenlargementforoperationscale.Internaltradeplaysmoreandmoreimportantrole.Pricingmechanismforinternaltradeespeciallytransferpricinghasbecomethemostremarkablefacticesfortaxavoidancewhichbringsbigimpactstotaxrevenue.Althoughtaxavoidancebringsinteresttoindividualandenterpriseitshowsbadinfluencetoournation.Taxavoidancereducesthepublicfinancerevenuedirectlyandhasbecomeahugeloopholetofinancerevenuewhichisdetrimentaltoournation.Furthermoreitwillleadtounnormallyflowofresourcesaswellasinfluenceresourcefulinstallment.Thereforeithassignificanceforrelatedenterprise’staxavoidanceandanti-taxavoidance.Thisarticlefirstlyintroducestheconceptoftax-avoidancethecharacteristicsandtheharmsthenanalysisthemethodtotransferpricebysomeexamplesofrelatedenterprisesandemphasizesthetransferpricing’smethods.Inviewofthesesituationsproposedtheconsummationcorrelationtaxrevenuelawsandregulationsestablishedthetaxrevenuedatabaseraisedahighqualityanti-taxavoidance’stroopstrengtheneddepartmentscooperationandtheinternationaltaxationcooperationandsoon.Keywords:relatedenterprise;transferpricing;tax-avoidance;anti-taxavoidance