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Research on the Affiliated Transaction Tax Avoidance and Anti-avoidance

Author: BaiZuo
Tutor: ZhangZuo
School: Southwest University of Political Science
Course: Legal
Keywords: New Enterprise Income Tax Law Related party transactions Tax avoidance Anti-avoidance
CLC: D90
Type: Master's thesis
Year: 2010
Downloads: 384
Quote: 0
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Abstract


Many countries in the world today are facing varying degrees of related party transactions tax avoidance and anti-avoidance problems. With China's rapid economic development, the status quo of domestic and foreign related party transactions tax is an increasingly grim for related party transactions in China's anti-avoidance regulation becomes more urgent and important. China promulgated in 2008 the implementation of the new Enterprise Income Tax Law establishes related party transactions of our basic anti-avoidance system, the introduction of cost-sharing agreement, the thin capitalization anti-avoidance foreign advanced anti-avoidance tax system and concept, greatly enrich and improve of related party transactions anti-avoidance legislation. On related party transactions tax avoidance and anti-avoidance research carried out at this stage it is very meaningful. This article will be in the framework of the new Enterprise Income Tax Law \on the basis put forward some suggestions for improvement. The results not only for China related transactions further improvement of the anti-avoidance legislation provides some important revelations and anti-avoidance propose specific ideas, but also associated with the transaction is carried out in practice areas. The text of this paper is divided into three parts. The first part of the Chinese enterprises take advantage of the status of associated transaction tax avoidance First, define a tax avoidance connotation tax avoidance legal attributes such as basic theoretical issues, and then focus expounded the Chinese enterprises take advantage of the associated transaction avoidance of legal move due and the main way this part to lay the the theoretical and practical basis of this study; second part introduces the new Enterprise Income Tax Law and its implementing regulations to carry out anti-avoidance provisions and related party transactions of the past 20 years the anti-avoidance practice on related party transactions, in the anti-avoidance practice case , pointed out that China's current related party transactions in practice there may be problems of anti-avoidance system; Part III, is to learn from the developed countries related party transactions the basis of anti-avoidance legislation and experience, combined with China's anti-avoidance practice on the basis of the problem of anti-avoidance legislation and enforcement suggestions Perfection of related party transactions. Full view of the system as a guide through the large number of documents, legal and accounting perspective, the perspective of related party transactions tax avoidance. Then integrated use of contrast, for example, summarized research methods, a comprehensive analysis of related party transactions tax avoidance and anti-avoidance legislation and practice, and to learn from foreign experience and put forward specific recommendations for improvement based on the basis of its own national conditions.

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CLC: > Political, legal > Legal > Theory of law (Law)
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