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(接上期)四、信息不对称在通常情况下,纳税人总是控制着所有信息;立场比较激进的纳税人还会控制信息的传播,以确保政府无法获得适当分析相关交易所需要的信息。自本文作者入行以来,这个问题就一直存在。本文作者甚至觉得,这种现象或许可以追溯到所得税法最初问世的中世纪。既然纳税人方面不积极配合,政府的审计人员又如何能够保证企业的转让价格符合独立交易原则呢?下面是一些建议。(一)同期资料目前许多国家都要求纳税人说明其转让价格系基
(Continued) IV. Asymmetric Information Under normal circumstances, taxpayers always control all the information. More radical taxpayers also control the spread of information to ensure that the government can not obtain the information needed to properly analyze the relevant transactions. This problem has been around since the entry of the author. The author of this article even thinks that this phenomenon may be traced back to the Middle Ages when the Income Tax Law was first introduced. Since the taxpayers do not actively cooperate, how can the government auditors ensure that the transfer price of an enterprise accords with the principle of independent trading? Here are some suggestions. (A) contemporaneous information At present, many countries require taxpayers to explain their transfer price based