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序言为解决企业通过与国外母公司或子公司等特殊关系企业的业务往来,将利润进行国际性的转移,即所谓的转移价体问题,我国于1986年度的税制改革中,引进了转移价格税制。转移价格税制给企业的价格政策等民间经济活动带来了很大的影响,以转移价格税制为基础的征税活动对企业正常的经营活动、意图决断等也有一定的影响。作为国税厅,将尽力缩小这些影响,通过公平课税,努力确认纳税人的申报,并力图不因转移价格税制的施行而给企业带来过量的工作负担,具体执行情况如下:
Preamble In order to solve the problem of the international transfer of profits through the business dealings with special foreign affiliates such as foreign parent companies or subsidiaries, the so-called transfer of prices, in the tax reform of China in 1986, the introduction of the transfer price tax system . The transfer of price tax system to the enterprise’s price policy and other non-governmental economic activities have a great impact on the transfer of taxation-based taxation activities on the normal business activities of enterprises, the intention to decide, also have a certain impact. As a State Tax Office, we will try our best to minimize these impacts and work hard to confirm the declaration of taxpayers through fair taxation. We will try our best to prevent excessive tax burden on enterprises due to the implementation of the transfer tax system. The specific implementation is as follows: