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今年年初,国家税务总局发布了《特别纳税调整实施办法(试行)》(国税发[2009]2号,以下简称“2号文”),它是在《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》等法律法规基础上颁布实施的有关特别纳税调整的一个操作性文件,对税务机关在转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一般反避税等方面从事具体的反避税工作具有重要的指导意义。
Earlier this year, the State Administration of Taxation promulgated the Measures for the Implementation of Special Tax Adjustment (Trial) (Guo Shui Fa [2009] No. 2, hereinafter referred to as the “No. 2 Document”), which is formulated in the “Enterprise Income Tax Law of the People’s Republic of China” “Opinions of the People’s Republic of China on Implementation of the Enterprise Income Tax Law” and other laws and regulations promulgated and implemented on the basis of a special tax adjustment of an operational document on the tax authorities in the transfer pricing, booking pricing arrangements, cost-sharing agreements, controlled foreign enterprises, capital weakening As well as the general anti-tax avoidance and other aspects of anti-tax-specific work has an important guiding significance.