Still using correlation of compasses of this kind of disagreement to trade do plan? Your company alr

The company grows dimensions to expand ceaselessly, the diversity, collectivize, operation mode that crosses area to change is increasing, economic business comes more complex, business across overlaps between each main body, also there is no lack of to be main purpose in order to reduce pay taxes among them, trade with the correlation of disagreement compasses planning move profit, regulating taxes is lost, inevitable meeting involves wealth tax risk, the article stands in taxation angle, help financial personnel comb the risk of relevant experience duty that correlation trades.

It is total bureau of national tax Wu no matter about print and distribute " special pay taxes adjusts executive method [try out] " announcement state tax is sent [2009]2 date, still announcement of total bureau of national tax Wu 2016 the 42nd " total bureau of national tax Wu is declared about perfecting correlation and data of the corresponding period, decide to what correlation concerns in substantial viewpoint it is consistent, from immanent related concern is belonged to when seeing one party concern into control to another square essentially, the control here is to show one party has authority to decide another finance affairs is mixed management policy, can occupy with getting a benefit from inside another management activity. Incorporate form has the following 8 kinds:

The share total of other one party of direct or indirect hold reachs 1. one party 25% above, bilateral perhaps and direct or the share that is hold of tripartite place together secondhand achieves 25% above. If one party is passed among square share of indirect to another hold, want one party to be opposite only among just hold a scale to achieve 25% above, criterion one party is opposite another oppose a scale according to among just be opposite another hold a scale to calculate.

2. one party and other one party (except of independent finance orgnaization) between leasehold capital occupies one party fact to control capital 50% above, or the 10% above of total of a leasehold capital are by other one party (except of independent finance orgnaization) assure.

The senior administrator of above of half the number of 3. one party (include directorate member and manager) or a board of directors that can control a board of directors is advanced the member is by accreditation of other one party, the senior administrator of above of bilateral perhaps half the number (include directorate member and manager) or senior member is a board of directors that can control a board of directors together tripartite accreditation.

The senior administrator of above of half the number of 4. one party (include directorate member and manager) the senior administrator that holds the position of other one party at the same time (include directorate member and manager) , or senior member holds the position of the board of directors that one party can control a board of directors at least one times at the same time another board of directors is advanced member.

The produces management activity to must be offerred by another industry property right of 5. one party, have the on the rails of chartered right ability such as the technology only.

6. is bought just or sales compaign basically is controlled by another.

7. one party is accepted or offer a service to basically be controlled by another.

8. one party is managed to another production, trade have essence to control, bilateral perhaps the other concern that has relevant couplet on the interest, although was not achieved,include 25% oppose a scale, but of one party and other one party basically hold just enjoy basic and identical economy benefit, and relation of familial, relative.

Here should notice: Hold because of the country only perhaps be put by director of accreditation of state-owned asset management department, senior administrator in the relation, do not form the associated relationship that tax law maintains.

Correlation trades is the specific type that produces between the associated Fang Zhi that shows the enterprise has correlation of depend on sb or sth for existence to concern should duty trades, main component is the following 5 sort:

1. tangible access or the cession of droit. Tangible includes appliance of equipment of content of commodity, product, housing, vehicle, machine, tool to wait.

Of 2. finance capital make over. Financial capital includes other and receivable Zhang money, receivable bill, receivable money, equity to investment, creditor's rights invests and derive the capital fund that financial tool forms to wait.

3. intangible assets access or the cession of droit. Intangible assets includes patent, blame permission of list of secret of patent technology, trade, trade mark right, brand, client, sale channel, concessionary right of administration, government, copyright.

4. capital be in harmony is connected. Capital includes of all kinds long short-term and leasehold fund (contain group financing pool) , load insurance cost, of all kinds should plan breath imprest and delay close pay etc.

5. service trades. The service includes market research, sale plan, representative, design, seek advice, service of research and development of service of administration, technology, agreement, maintenance, law, financial management, audit, invite applications for a job, groom, concentration is purchased etc.

Taxation planning plan is due and sound commercial purpose and economic business essence, pure in order to decrease, absolve or defer pay imposition to be a purpose, and the correlation that undertakes planning trades, company meeting faces the risk that pay taxes is adjusted and assumes relevant law responsibility. The experience duty risk that correlation trades basically has the following at 5 o'clock:

1, the risk of the unreasonable design that different area correlation trades

On the foundation that does not have substantial economy business, use the different taxation policy of different country and area, between associated square main body the operation undertakes correlation trades, achieve avoid the purpose of duty, make of company revenue increase the biggest change.

The taxation policy between country and country stipulates the difference is very big, for instance 2016 data: United States of enterprise income tax 35% highest already fell now to 20% , France 34.43% , Germany 15.83% , Japan 23.4% , Korea 22% , England 19% , italy 24% , , china 25% , Hong Kong 16.5% , bermuda, open graceful archipelago to do not have enterprise income tax. Taxation policy also has our country churchyard between different province difference, for instance Tibet is before 2020 15% .

Tax rate of the enterprise income tax between different country is far apart, the correlation that the enterprise is in favourable ground without substantial economy business trades avoid duty, can cause native government to collect tax less, the Fair that cross a state transfers native profit and money to abroad, property is serious, it is the key that the tax authority superintends. Same country is different the difference of tax rate of area enterprise income tax is very big also, violate compasses use correlation to trade avoid duty, also can cause the duty source prediction of a person's luck in a given year of different area, inevitable meeting causes the attention of this area tax authority.

2, dealings of the business between affiliated enterprise did not abide by independence to trade the risk of the principle

The enterprise produces correlation to trade between associated Fang Zhi each, involve production to make, the economic business such as sale, management, investment becomes independent severally, assume sole responsibility for its profits or losses, take risk oneself. According to regulation of our country tax law, dealings of the business between affiliated enterprise should abide by independence to trade principle, the correlation that each correlation just involves the company trades the profit that the profit of generation should get with independent company management place agrees basically, will be faced with a tax authority to transfer the risk that the price investigates otherwise.

3, the correlation between affiliated enterprise trades the price is unjust the risk of allow

Use correlation to trade avoid duty, more very much the price that trades through correlation comes true, below market economy condition, the price basically depends on the supply demand relations of the market. The price that correlation trades whether the key that evenhanded is tax authority attention, when doing not have market evenhanded price, duty look forward to can produce difference. The means that submits data of the corresponding period is used to prove price evenhanded like solid Wuzhongyi.

Data of so called the corresponding period, issue special datagram to accuse namely by special intermediary orgnaization, prove some or some kind of correlation trades the evenhanded sex of the price, if the tax authority thinks argumentation is reasonable, give adopt, trade into travel correlation no longer avoid the pay taxes of duty is adjusted, advocate pay an overdue tax no longer namely, still want otherwise pay tax evaded and add receive interest.

4, the risk that dividend allocation did not withhold blame dweller enterprise income tax

According to regulation of our country tax law, the dividend that investor of the orgnaization outside be not dweller enterprise and eligible condition obtains from Chinese dweller enterprise, bonus, want normally according to statutory tax rate 10% pay enterprise income tax.

5, did not fulfill correlation to declare the risk that reachs data of the corresponding period to prepare obligation by the regulation

Announcement of total bureau of Wu of basis state tax 2016 the 42nd " the announcement that total bureau of national tax Wu is declared about perfecting correlation and management of data of the corresponding period concerns item " regulation, the preparation that undertakes declaring reaching data of the corresponding period, offer, save. If was not fulfilled by the regulation, the enterprise will face administration punishment, avoid duty is investigated instead, increase punish the risk such as breath.

The company is related a correlation between trade, experience duty risk prevents accuse to should pay close attention to as follows at 4 o'clock:

1, the correlation that involves tax rate of different area privilege trades, should notice the substantial economy business that correlation trades, have reasonable business purpose.

2, the applicable policy of area of privilege of familiar and different taxation.

3, understanding tax authority turns over correlation to trade the program that avoids duty is investigated

4, regulation of the Wu that press duty undertakes correlation is declared, carry the source that correlation of newspaper, keep trades, proof correlation trades to true happening and fix a price evenhanded.

Economic situation of current international, home is complex and diversiform, the existence of related concern makes trading terms and market condition produce very big difference, trade to whether accord with " to trade independently as a result principle " , price whether the key that evenhanded is tax authority attention, personnel of company finance affairs should give in the round attention.

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