关联企业交易中纳税筹划的研究  

Research on tax planning for affiliated enterprises trade

作　　者：吴粒[1] 董岩[1] 何秀兰[1] 刘威[2] 

机构地区：[1]沈阳工业大学管理学院,沈阳110023 [2]东北大学信息科学与工程学院,沈阳110004

出　　处：《沈阳工业大学学报》2005年第2期216-219,共4页Journal of Shenyang University of Technology

基　　金：国家863计划资助项目(2001AA413510;2002AA414610)

摘　　要：为降低关联企业交易中的整体税负成本,分析了转让定价的基本形式,得出关联企业制订转让定价的基本原则,在此基础上建立关联企业交易中纳税筹划的优化模型.为了便于求解,将非线性的优化模型转换为线性规划模型,并采用单纯形法加以求解,确定关联企业交易中纳税筹划的最佳方案,与传统方法相比,该模型能够得出更为精确的纳税筹划方案.To reduce the total tax burden among affiliated enterprises,the basic type of transfer price is (analyzed,)the basic principle of transfer price is proposed,on the basis of which,the optimization model for (affiliated) enterprise trade is established.To solve easily,the nonlinear model is converted into linear model,and the Simplex Approach is adopted to solve it,thus the optimal tax planning scheme is determined.(Compared) with the conventional approach,the optimization model can obtain more precise tax planning scheme.

关 键 词：关联企业 转让定价 优化模型 纳税筹划 成本 

分 类 号：F810.42[经济管理—财政学]