| 关联交易避税及其税法规制问题研究 |
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| 引用本文： | 程宗璋. 关联交易避税及其税法规制问题研究[J]. 东南大学学报(哲学社会科学版), 2003, 5(1): 58-66 |
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| 作者姓名： | 程宗璋 |
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| 作者单位： | 中国社会科学院财贸经济研究所博士后流动站,北京,100836 |
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| 摘 要： | 各国法律对于关联企业和关联交易的内涵外延的规定不尽相同。从增值税、消费税和企业所得税三个方面看 ,关联交易对税收有负面影响 ,有多种避税方法。结合国际条约和美国税法对关联交易避税的规制措施 ,我国现行税收立法在这方面应采取相应措施
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| 关 键 词： | 关联交易 关联企业 避税 转让定价 税法 |
| 文章编号： | 1671-511X(2003)01-0058-09 |
| 修稿时间： | 2002-10-14 |
On the tax evasion of connected transaction and its prohibitions of tax law |
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| CHENG Zong zhang. On the tax evasion of connected transaction and its prohibitions of tax law[J]. Journal of Southeast University(Philosophy and Social Science ), 2003, 5(1): 58-66 |
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| Authors: | CHENG Zong zhang |
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| Abstract: | On the basis of different definitions of connected party and connected transaction offered in different countries,this article discusses the passive influences of connected transaction on tax from three aspects of value:the added tax, the excise and the income tax.Taking the provisions of OECD and USA against tax evasion as reference,the author points out that it is necessary to establish our country's relative tax legislation. |
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| Keywords: | connected enterprise connected transaction tax evasion transfer of price tax law |
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