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Analysis and Prevention and Control of the Legal Risk of Corporate Income Tax

Author: WenZhiGuang
Tutor: ZhangZuo
School: Southwest University of Political Science
Course: Legal
Keywords: Corporate Income Tax Legal risks Business management National legislation
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 529
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Abstract


With China's rapid economic development, China's tax law system is more and more complex, and more and more frequent changes, especially in the corporate income tax, faced with new accounting standards with international standards, significant adjustments of the new Enterprise Income Tax Law taxation and finance and other departments supporting rules and regulations frequently introduced a range of issues, legal risks of companies and countries in this field are on the rise. Legal variation corresponding risk exists, regardless of their purpose and effect of new legislation, in the degradation of some of the original legal risks at the same time, inevitably, from the other side, brought a new legal risk. The gap between the effect of the purpose of the legislators and law enforcement on the legal risks underestimated. At present, more than many companies lack a comprehensive tax-related legal risk prevention system, not to mention specifically for the corporate income tax system to prevent, and countries in the tax legislative process can spontaneously aware of some of the legal risks, and in the law-making and implementation spontaneously take certain precautions, but may not yet established a set of tax laws and risk prevention system, the tax risk prevention spontaneous becomes self-conscious, more systematic and effective tax legal risk prevention. The scenario in this article is a real risk of certain corporate income tax law practice, integrated into the entire establishment and development of the Company A formed. Text of this paper places A company facing corporate income tax legal risk perspective, the new Enterprise Income Tax Law and the new accounting standards as the focus, respectively, from the two perspectives of the tax administration and the state's tax rule of law, legal risk prevention and control of the corporate income tax explored. The text of this paper is divided into four parts: The first part defines the connotation of enterprise income tax law risk. Described herein corporate income tax legal risk, which means the reason of the relevant laws and regulations of the corporate income tax and regulatory variation and differences, as well as the formulation of the relevant legal provisions, the resulting increase in the corporate tax burden and the risk of the loss of state taxes. Which is the word on risk, the risk of loss said that the forthcoming risk as the risk of loss, but do not deny the possibility of risks incidental gains in some cases. Second part of the corporate income tax A company faced the perspective of legal risk, legal risk on the corporate income tax due to differences in the variation of the Corporate Income Tax Law and the New EIT Law and the new accounting standards, as well as in business management decision-making The manifestation of a brief introduction. The third part analyzes the attitude of companies and countries on the legal risks and responsibilities. The term legal risks of this article contains two aspects of tax-related legal risks and national tax laws risk. The corporate income tax legal risks faced by companies and countries are two aspects of a problem. Contact integral between them. They have different attitudes and responsibilities. Part IV, respectively, from the perspectives of enterprises and the state of this legal risk prevention and control of suggestions for improvement. Risk and prevention for the corporate income tax law, is to increase corporate value and improve the relevant laws and regulations, to better achieve the necessary way to tax law purposes. The need for effective prevention of legal risk companies and countries have established a set of targeted legal risk prevention system. In this paper, the research method draws on the theory of jurisprudence theory, risk management and sociology.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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