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随着中国市场经济的发展及国内经营与国际惯例的接轨,通过税收筹划合理避税现象将越来越普遍。税收筹划是在顺应税法意图、完全不违背立法精神的前提下,当存在两种或两种以上纳税方案时进行的优化选择,实现缴纳最少的税款,已达到税后利润最大化的行为,在一定的条件下也称为节税;而避税则是指纳税人在税收法规许可的范围内,利用合法的手段,通过经营和财务活动的安排尽量减少纳税税额。现就针对如何利用关联企业转让定价方法实现合理避税的问题进行简要论述。
With the development of China’s market economy and the convergence of domestic operations with international practices, tax avoidance will become more and more commonplace through tax planning. Tax planning is the optimal choice to be made when there are two or more tax plans under the premise of conforming to the intent of the tax law and not violating the legislative spirit at all, to realize the least tax, and to achieve the after-tax profit maximization. Under certain conditions, it is also called tax saving; and tax avoidance refers to taxpayers using legal means within the scope of the tax laws and regulations to minimize tax payment through the arrangement of business and financial activities. Now on how to use the transfer pricing method of affiliates to achieve a reasonable tax avoidance briefing.