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为进一步规范和明确特别纳税调整监控管理的工作程序、企业的权利义务以及企业自行调整补税等相关问题,国家税务总局于2014年8月29日发布了《关于特别纳税调整监控管理有关问题的公告》(国家税务总局公告2014年第54号,以下简称“公告”)。特别纳税调整是税务机关针对企业关联交易违背独立交易原则、利用避税港实施激进税收筹划等特别情况,采取的转让定价、受控外国企业、资本弱化和一般反避税管理等反避税措施。公告具有以下亮点:第一,明确企业自行调整可以免予加收5%的利息,鼓励企业自行调整补税;第二,明确税务机关对企业进行“特别纳税调整监控管理”必须
In order to further standardize and clarify the working procedures for the special tax adjustment and control and management, the rights and obligations of enterprises, and the related problems of enterprises adjusting their own tax payments, the State Administration of Taxation released the Circular on Issues Concerning Special Tax Adjustment and Control over August 29, 2014 Notice “(State Administration of Taxation Announcement No. 54 of 2014, hereinafter referred to as” Notice “). Special tax adjustment is tax authorities counter-tax measures such as transfer pricing, controlled foreign enterprises, capital weakening and general anti-tax avoidance in the light of special cases in which related-party transactions of the tax authorities violate the principle of independent transaction and tax-based tax planning is adopted. Announcement has the following highlights: First, clear business self-adjustment can be exempt from interest of 5%, to encourage enterprises to adjust their own tax; Second, a clear tax authorities for enterprises ”special tax adjustment monitoring and control " must