税务案例（Tax case）.docVIP

税务案例（Tax case） Not long ago, the municipal tax bureau of a Clothing Co., Ltd. tax inspection found that the enterprise in 2006 to achieve after tax profits, but the enterprise investment shareholder of an industrial company has not been profit dividends. It is a very unusual phenomenon that the invested enterprises make a lot of profits and the investors do not have any returns. Law enforcement officers to judge, which will otherwise. In further inspection, law enforcement officers found that the companys 2006 annual assets and liabilities Class detailed subjects, there is a 500 thousand yuan interest expense. According to relevant original vouchers recorded, this 500 thousand yuan is the enterprise directly remitted to an industrial companys loan interest. And by checking financial costs, short-term borrowing and other subjects, law enforcement officers noted that the enterprise book information shows that the enterprise only loans from a bank. To find out the ins and outs, law enforcement officers require corporate finance personnel to provide all loan contracts. Law enforcement officers through checking contracts found that the company achieved loans of 3 million yuan, all entrusted loans, the principal is the investment of an industrial company. In the entrusted loan business, the borrower may pay interest directly to the financial institution, or pay interest directly to the actual lender. The financial institution only charges handling fees and does not bear the risk of loans. Therefore, the 3 million yuan entrusted loan received by the enterprise is a loan related to an industrial company. Originally, an industrial company as the enterprise investment, which directly control the relationship of the enterprises in the capital, by way of charging interest on loans not only to avoid the risk of investment, and investment income, also helped the company to transfer the profits to pay less corporate income tax purposes. Foreign owned enterprises in Sheyang Yun Hua