| 刍议关联企业税务管理 |
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| 引用本文： | 李砚海.刍议关联企业税务管理[J].涉外税务,2010(3). |
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| 作者姓名： | 李砚海 |
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| 作者单位： | 陕西省国家税务局; |
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| 摘 要： | 《企业所得税法》对企业与其关联方之间的业务往来做出了规定。2009年1月9日,国家税务总局出台了《特别纳税调整实施办法(试行)》,进一步对关联企业税务管理进行了规范。本文结合实际工作,分析了关联企业税务管理工作中存在的问题,并提出了相关建议。
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| 关 键 词： | 关联企业 企业所得税 税收管理 |
A Tentative Analysis on Tax Administration concerning Associated Enterprises |
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| Yanhai Li.A Tentative Analysis on Tax Administration concerning Associated Enterprises[J].International Taxation In China,2010(3). |
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| Authors: | Yanhai Li |
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| Abstract: | Business contacts between enterprises and their associated counterparts are regulated by En- terprise Income Tax Law. And tax administration concerning associated enterprises has been further formulated by the Implementation Rules for Special Tax Adjustments (Interim) issued by the State Administration of Taxation, dated January 9th,2009. Based on realities in tax practice, this paper analyzes current issues in tax administration concerning associated enterprise and proposes corresponding suggestions. |
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| Keywords: | Associated enterprise Enterprise income tax Tax administration |
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