北京当代商城悬疑  

the mystery of the equity of Dangday Department Store. Beijing

作　　者：王娜[1] 

机构地区：[1]《法人》记者

出　　处：《法人》2006年第6期14-17,112,共4页Faren Magazine

摘　　要：企业在税前列支并向股东交纳所谓“资产使用费”，这一做法是否涉嫌偷逃国家税收。一封有关北京当代商城的举报信，不仅把这一问题摆到了税务执法部门的面前，更牵出当代商城背后的股权纷争——On a Sunday of May, 2006, a piece of shocking news leaked out. The story came out of a 'letter of accusation' received by this magazine, an anonymous accuser claimed that 'Dangdai Department Store, Beijing has been evading huge amount of income taxes by way of fraud since 2005. The accusation goes as the follows; during 2005, the company handed in RMB 50, 200,000 as the so-called 'capital utilization fee to shareholders before tax, evading income tax amounting to RMB 16,566, 000. The so-called 'capital utilization fee' is paid monthly and continues till now. Up to the end of April of 2006. its accumulated amount has reached RMB 16,000,000.' This 'letter of accusation' sent to the Tax Bureau of China and relevant news media was astonishing. If the anonymous accusation was confirmed that the department store paid the dividends to shareholders before tax, does such practice constitute the illegal activity of evasion of business income tax? Upon receiving the letter, Legal Report set out investigation promptly.

关 键 词：当代商城 北京 税前列支 国家税收 执法部门 使用费 举报信 资产 股东 企业 

分 类 号：F716[经济管理—产业经济]