The Study On Tax Administration And Standardization Of Associated Enterprises Transaction In The Legal Vision

ⅠThe background and significance of this thesisWith the globalization of economic activities and the rapid development of market economy, the problem which the enterprises evade paying taxes has become more and more serious. Associated enterprises transaction is the main form of tax avoidances and the forms which the enterprises take on have gotten more complicated. In some degree the evade paying taxes which not only seriously damage our country's tax income but also cause unequal tax paying among enterprises. It does harm to the principle of equally distribute international tax and equally paying tax. It also damages our country's economic environment and makes it hard for the reuse of foreign capital. Therefore, it is a significant and urgent task that we should perfect tax administration and standardization of associated enterprises transaction. This thesis analyses this problem from legal principle standpoint and attempts to grasp associated enterprises transaction in the deeper level. Subsequently I hope I can put forward some useful suggestions to tax administration and standardization about associated enterprises transaction.ⅡThe main contents and view points of this thesis1,The conception analysis of associated enterprises and associated enterprises transactionIt is the most basic and important to grasp associated enterprises transaction that how to define associated enterprises and associated enterprises transaction. In this part, the author adopts comparison method. The author analyses the legislative of our country's associated enterprises and associated enterprises transaction by comparison to the other countries.2,The legal principle problem of associated enterprises transactionIn this part, the author cites the theory of form reasonableness and substance reasonableness, analyses the character of associated enterprises transaction and discusses the legal requirement and legal consequence of associated enterprises transaction. Trough this analysis, we can understand associated enterprises transaction for better.3,The current situation and improvement of tax administration of associated enterprises transactionAssociated enterprises transaction disobeyed tax principle and brought many negative impacts. Now tax administration of associated enterprises transaction has many problems in our country. So the author put forwards the suggestions which improve tax administration of associated enterprises transaction from tax legislation, the perfection of taxation system and tax execution.ⅢInnovations and deficiencies of this essayThe thesis contains three innovations:1,The author study Associated enterprises transaction from the legal principle.2,Tax administration of associated enterprises transaction is associated with tax principle3,The author put forwards tax administration of associated enterprises transaction from tax legislation ,the perfection of taxation system and tax execution ,which is in a comprehensive way.Meanwhile, due to the limitations in collecting materials, the lack of a deep understanding of the legal principle, there still remains a lot to be perfected. Especially in final part, the thesis can not put forward a perfect suggestion from the judicatory.