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一、适用范围正确的划分关联公司间应受控业务活动的范围是有效地执行转移价格税制的前提。转移利润行为并非在任何情况下都有税收上的意义。因此,在考虑转移价格税制时,应尽可能地考虑对那些最有可能发生问题的部分进行严格、周密的限制,以达到反避税的目的,以避税为目的转移利润问题,既可在跨国间进行,也可以在同一国家内进行。当然,跨国间进行其隐蔽性更大,税务机关查证难度也较大。因此,它是关联公司避税所所采用的主要手段。试举以下几例说明:
I. Scope of application Correctly dividing the scope of controlled business activities among related companies is a prerequisite for the effective implementation of the tax system for transferring prices. The transfer of profits does not in any way have the tax implications. Therefore, in considering the transfer pricing tax system, we should consider as far as possible the most likely part of the problem of strict and thorough restrictions in order to achieve the purpose of anti-avoidance, tax avoidance for the purpose of transfer of profits, both in cross-border Can also be carried out in the same country. Of course, cross-border undertaking more concealment, tax authorities also more difficult to verify. Therefore, it is the main method used by the affiliated company’s tax shelter. Cite the following examples: