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近年来,外资企业的数量和规模有很大发展。但是,目前我国法规还不完善,管理工作没有很好地跟上去,使某些外商可以利用相关人交易转移利润,侵占中方权益,逃避税收,而且问题日趋严重。但是,我国现行涉外经济法规还没有对相关人或关联公司交易进行会计记录和审计的明确规定。因此,笔者认为,应当尽快制定相应法规、制度,为我国推进反转移利润、反避税等工作提供法律依据,保护正当经营者的合法利益。一、相关人交易的会计记录相关人是指企件与其他个体(法人、自然人)之间,如果一方对于他方具有控制力或在
In recent years, the number and size of foreign-funded enterprises have greatly developed. However, at present, our country’s laws and regulations are still not perfect, and the management work has not kept up well so that some foreign investors can use the related party transactions to transfer profits, encroach on the Chinese rights and interests and evade taxation, and the problems are aggravating day by day. However, the current foreign-related economic laws and regulations of our country have not clearly stipulated the accounting records and audits of the related parties or related-party transactions. Therefore, I believe that the corresponding laws and regulations should be formulated as soon as possible to provide a legal basis for our country to promote anti-transfer profits and anti-avoidance work, and to protect the legitimate interests of legitimate operators. First, the relevant person transactions accounting records Related person refers to between the enterprise and other individuals (legal persons, natural persons), if one party has control over the other party or at