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伴随着经济全球化的发展趋势,外资经济发生了新的变化,对税收管理提出了更高的要求,对跨国公司关联交易的税收管理已成为税务机关的工作重点之一。为更好地维护国家税收权益、促进公平竞争,税务机关必须运用各种科学技术手段,加强转让定价税收管理;跨国公司也必须合理定价,依法申报,积极做好举证和资料提供,配合税务机关对转让定价的调整。
With the development trend of economic globalization, new changes have taken place in the foreign-funded economy and higher requirements for tax administration. The tax administration of cross-border related party transactions has become one of the focuses of the tax authorities. In order to better safeguard the national tax rights and promote fair competition, the tax authorities must use various scientific and technological means to strengthen tax administration of transfer pricing. Multinational corporations must also make reasonable pricing and declare in accordance with the law, actively provide evidence and provide information, cooperate with the tax authorities Adjustment of transfer pricing.