加强对关联交易的税务管理  

A Tentative Analysis on Tax Administration concerning Affiliated Transaction

作　　者：施锐利[1] 张国云 聂会军 

机构地区：[1]山东财政学院政法学院,山东济南250014 [2]东营市国家税务局,山东东营257091

出　　处：《涉外税务》2007年第8期70-73,共4页International Taxation In China

摘　　要：近年来,随着市场经济的发展,关联企业间的关联交易行为越来越普遍,给税务管理带来了巨大的挑战。本文对关联交易税务管理中存在的问题进行分析,在了解关联交易税务管理存在的主要问题的基础上,提出了完善税收制度、对重点企业的关联交易实施重点监控、充实反避税信息资料库等建议。With the development of market economy affiliated transactions between associated enterprises become widespread, which has greatly challenged tax administration This paper analyzes issues in tax administration concerning affiliated transaction, and tables some proposals including improving tax system implementing major control of affiliated transaction of key enterprises and replenishing the information network of tax evasion .

关 键 词：关联交易 公允市价 反避税 转让定价 

分 类 号：F812.42[经济管理—财政学]