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Legal Consideration of related corporate tax avoid 
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PostWysłany: Sob 21:09, 16 Kwi 2011  

Legal Consideration of related corporate tax avoidance tax papers _


First, the definition of associated enterprises in China, along with the implementation of modern enterprise system and capital market development, corporate affiliates that the joint between the economic life has become a reality in an increasingly important economic phenomenon; but legal point of view, it is yet to be fully aware of and understanding of legal phenomena. In fact, some Western countries, have tried from a legal point of view of this phenomenon to make specifications. In the Anglo-American countries, the earliest and most frequently used is However, this name shows up, but also the hierarchical relationship between the companies. Moreover, the law in this regard is the case among the remaining. In the United States as the close links. In Europe, the French legal documents appear in the Therefore, the definition of this concept is still vague. Only in Germany, such a joint commercial enterprise that it has gained legal recognition and had a formal legal definition. Its most important manifestation of that concern (konzern), the associated enterprises (verbu wdene vnternehmn) - a representation of a number of legally independent enterprises to centrally manage the terminology. The so-called affiliate, is legally independent of each other for joint business relationship. law in Japan, although the affiliate does not appear in the basic law, but in its financial statement rules are all made more in detail. Article 8 of the Rules, paragraph 4: one company with another company substantially more than 20% below 50% of the voting rights, and through personnel, capital, technology and trade and other means to seriously affect the company's financial and operating policy for the association who company. Various tables of the financial rules of Article 8, paragraph 5, when in accordance with the provisions of the Stock Exchange of financial statements submitted to the Government and its parent company, subsidiaries, affiliates, and is associated with the financial statements submitted to the company, with which they have associated companies are called In other words, between the parent and subsidiary companies and their affiliates collectively called. Taiwan, China to accept and use the Scholars use the Legislation also went straight to (Note: Shitian Tao: from the implementation of the Rules for the Implementation of the Act further provides that an affiliate refers to the relationship between the enterprise and one of the following companies, enterprises and other economic organizations: 1. In the capital, operation, purchase and sales, there is a direct or indirect ownership or control; 2. directly or indirectly by a third party owned or controlled; 3. other interests associated with the relationship. how to define the Specifically, enterprises and other companies, enterprises and other economic organizations with one of the following relations, that is related enterprises: 1. Each other directly or indirectly, shares of one of them a total of 25% or more; 2. directly or indirectly owned or controlled by a third party share of 25% or more; 3. enterprises and between enterprises borrow funds accounted for another company 50% or more of its own funds, or corporate lending 20% ​​of the total funds guaranteed by another enterprise; 4. the enterprise director or manager and other senior management staff, or more than half of one managing director is appointed by another enterprise; 5. enterprise production and management activities must be provided by the licensing rights to another company (including industrial property rights, proprietary technology, etc.) can normally; 6. enterprise production and management purchased raw materials, spare parts (including the price and trading conditions, etc.) is controlled by another enterprise, or supply; 7. enterprise production the sale of products or merchandise (including price and transaction conditions, etc.) is controlled by another enterprise; 8. to the production and operation, the transaction with the actual control associated with interests of other relationships, including family, kinship and so on. (Note: The State Administration of Taxation [1998] No. 59 , related corporate tax avoidance has become an objective reality, and means of ever-changing, increasingly widespread concern countries in the world. In the final analysis, the association between enterprises, private enterprises in business activities in given all the freedoms and rights, the gaps and loopholes in tax laws and their tax laws among the three together for the avoidance of conflict provides a choice of legal space, so that its possible. So, what is tax avoidance, and its nature? Affiliates means and methods of tax avoidance which? The author discussed as follows: (a) and nature of tax avoidance tax avoidance, is currently no uniform definition. Some scholars believe that: . (Note: Liu Jianqing: Through the arrangement of operating and financial activities to achieve the economic behavior of the minimum tax liability. (Note: CHEN Song-lin: (Note: Geke Chang, Some scholars believe that tax avoidance is essentially due the taxpayer in the performance of legal obligations under the premise of the right to use tax law to give the means to protect vested interests. (Note: Liu Jianqing: choice should be the taxpayer when he became the choice of the taxpayer to minimize the tax burden. (Note: Liu Jianqing: (Note: Liu Jianqing: the facts with which the law conferred by law to avoid the formation of tax free Tax other than the law here, mainly referring to civil and commercial law. That Taiwan Publishing Co., 1997 edition, page 21-31.) tax burden, is just the beginning. (Note: Geke Chang, Private parties expressed concern on the economic effects of born after (the availability of tax reasons.) tax law requirements, departure from the law of non-economic observation, but observation of compliance with legal integrity of the tax law,[link widoczny dla zalogowanych], tax law interpretation, the parties should not rigidly adhere to form of private law, in accordance with the subject line with the legal integrity of the tax burden. should not rigidly adhere to a literal understanding, from the entire legal system, the legislative purpose to illustrate. I agree with the latter point of view, its essence is to avoid the abuse of private rights on public law obligations to legitimate acts conceal illegitimate purposes, causing great harm. (b) of the primary means of associated enterprises and methods of tax avoidance theory, associated enterprises have foreign affiliates and domestic associated enterprises of the points, but they are there to avoid tax possibilities, and a variety of means and methods. The former means and methods of tax avoidance is more subtle and complex, and more typical. Tax avoidance by foreign affiliates of means and methods are: 1. High into the low-priced out, transfer corporate profits; 2. Raise the price of imported equipment, inflated investment in fixed assets, for tax avoidance; 3. Foreign use engineering contracting business as an investor, and deliberately increase the project quotation, make a profit, pay less tax; 4. from overseas affiliated company loans, by paying high interest on profits, thus effectively tax; 5. extend the period of capital, but by name value of the share of profits; 6. inflated costs, transfer of profits; 7. the transfer of proprietary technology transfer fee is the price of the device, to avoid withholding tax; 8. in the project contract labor costs by transferring the material to expand the amount of deduction shall , labor and materials engineering were made under the guise of a third party on behalf of other covert means, to avoid paying tax; 9. deferred profit-making year by law, the entire plan to enjoy zero tax relief law repeated treatment; 10. defer repayment of debt, control of profit; 11 . weakening equity investments, increasing the proportion of loan financing; 12. use of international tax avoidance loopholes in collaboration and so on. three associated companies and their legal measures against tax evasion (a) the harm associated with corporate tax avoidance great harm associated with corporate tax avoidance, its impact and role is multifaceted, specifically: 1. a large number of government tax revenues caused by tax reduction, affecting the country's financial capacity. Also, because the negative demonstration effect, would allow more enterprises to engage in tax avoidance, vicious circle, is not conducive to the healthy development of the national economy. 2. Avoidance between the actual tax burden caused the level of business a huge difference, contrary to the . 3. Damage to the Chinese enterprises with foreign investment tax benefits, violated the sovereignty of our country's tax revenue, resulting in poor investment environment in China, the illusion of low return on investment, impact our reputation and the enthusiasm of foreign investment in China. (b) the law related corporate tax avoidance measures affiliates for tax avoidance, on the one hand to improve the anti-avoidance laws and regulations, it Wuxikecheng. The other hand, efforts to strengthen tax collection, be regulated from the outside. 1. Improve the anti-avoidance laws and regulations (1) legislation in foreign countries, the German General Tax Article 42: Tax shall not be formed due to abuse of the legal facts for free and avoid . Abuse Zheyi equivalent with the legal facts of economic events, set up tax claims. (Note: Geke Chang, At present, what is in legislation on tax avoidance, identification and regulation of the basic principles of tax avoidance, is still blank, need to be filled. I propose: set up a special anti-avoidance provisions, the use of general type and list-style combination of legislation. The definition of tax avoidance, rules create general regulations, citing frequently used means and methods of tax avoidance and legal sanctions, as far as possible and may reduce opportunities for tax avoidance. Thus the specific <DIV class=


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