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。
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.
出处
《涉外税务》
CSSCI
北大核心
2010年第3期75-77,共3页
International Taxation In China
关键词
关联企业
企业所得税
税收管理
Associated enterprise Enterprise income tax Tax administration