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伴随着企业集团经济业务的不断扩展,新设、购并、重组等工具的不断创新应用,企业集团的规模不断壮大,下设子公司等关联方企业越来越多,为发挥产业协同、资源共享等,关联交易在企业集团中越来越普遍,在市场经济中发挥的作用也越来越显著。但是由于企业集团关联交易本身会产生一些纳税风险,国家制定了较多的政策和规定来对企业集团关联交易纳税管理进行规范,以规避企业集团关联交易中由于虚构交易、转移利润等方式谋求不正当经济利益。本文围绕企业集团关联交易中的涉税风险,对涉税风险的表现进行了分析,并重点就如何强化企业集团关联交易税务管理提出了针对性的建议措施。
With the continuous expansion of economic operations of enterprise groups, the continuous innovation and application of new facilities, mergers and acquisitions, restructuring and other tools, the scale of enterprise groups has been continuously expanded. More and more affiliated enterprises have been set up including subsidiaries and subsidiaries. In order to give full play to industrial collaboration and resource sharing And so on, related party transactions are becoming more and more common among enterprise groups and their roles in the market economy are becoming more and more obvious. However, due to some tax risks associated with the affiliated transactions of enterprise groups, the state has formulated more policies and regulations to standardize the tax management of connected transactions in enterprise groups in order to avoid the fictitious transaction and transfer of profits in the enterprise group. Proper economic interests. This article focuses on the tax-related risks in related party transactions of enterprise groups, analyzes the performance of tax-related risks and puts forward some suggestions on how to strengthen the tax management of related party transactions in enterprise groups.