论关联企业避税的法律规制.docVIP

河北经贸大学毕业论文 论关联企业避税的法律规制 专业名称： 班 级： 2012级班 学生姓名： 但若雪 指导教师： 完成时间： 2016年月  摘 要 根据市场经济规律的作用以及商人的趋利性，在日趋严酷的市场竞争下生存就必须保证自己的经济效益，降低成本支出，而税收作为成本费用的重要组成部分，驱使关联企业利用自己独特的关联关系等条件进行隐蔽不正当的避税行为，这势必会造成国家税收权益的损失。另外企业选择利用关联交易避税的浅层原因是这种对价给付的交易并不直接违法且比较隐蔽，深层原因却是因为潜在的法律漏洞给企业提供了避税的条件。 市场交易中关联公司可以凭借自身内部复杂的关系网络, 利用不同国家地区以及不同性质的企业之间的税率差异,充分利用法律漏洞及其与税务机关之间信息的不对称等系列条件通过不合理的定价进行不正当的避税行为。这种关联交易在实践中常常不易察觉并且难以判定，可以说利用关联交易避税在目前已经成为十分普遍的经济现象，因此采取何种措施来有效地防范企业利用关联交易避税，以便更好的保障国家的税收权益，已成为了目前关注的重点课题。 在本文的基本结构中，开头的概述部分主要介绍了关联企业的界定及表现形式，避税行为的认定规则以及避税的种类危害；接着在中间部分则分析了国外相关立法制度及其对国内立法实为践的启示，最后综合国内外的研究现状以及目前存在的立法问题和实践障碍，浅谈个人对这些问题的分析并表达自己对于相关制度设计的一些建议。 关键词 关联企业；关联交易；避税；税务机关；法律规制 ABSTRACT According to the law of the market economy and the businessman seeks profit in the increasingly tough competition in the market to survive they must ensure that their economic benefits and reduce costs.As an important part of the cost, Taxationis driven by affiliates use their unique relationship and other conditions covert improper tax avoidance, which is bound to result in the loss of state tax revenue interests.Also companies have chosen to use tax related transactions shallow reason is that the price paid for the transaction is not directly illegal and covert, it is because the underlying causes of potential legal loophole provided businesses with tax conditions. Market transactions tax differences associated companies can rely on their own internal complex network of relationships with different countries and regions as well as between different types of enterprises, and take advantage of legal loopholes and asymmetry of information between tax authorities through a series of unreasonable conditions unfair pricing tax avoidance.This related party transactions in practice are often difficult to detect and difficult to define the use of related party transactions in tax havens has become widespread economic phenomenon, so what measures to effectively prevent the use of corporat