关联交易避税及其税法规制问题研究

On the tax evasion of connected transaction and its prohibitions of tax law

各国法律对于关联企业和关联交易的内涵外延的规定不尽相同。从增值税、消费税和企业所得税三个方面看 ,关联交易对税收有负面影响 ,有多种避税方法。结合国际条约和美国税法对关联交易避税的规制措施 。

On the basis of different definitions of connected party and connected transaction offered in different countries,this article discusses the passive influences of connected transaction on tax from three aspects of value:the added tax, the excise and the income tax.Taking the provisions of OECD and USA against tax evasion as reference,the author points out that it is necessary to establish our country's relative tax legislation.