Studies On The Transfer-pricing Tax-evasion And Anti-tax-evasion On Foreign-related Enterprises In Zhuhai City

Zhuhai city is one of the four earliest special economic zone of our country sinceit’s reform and opening, and it is living externally in the territorys such as economicculture exchange plays the window action in special zone, and acquired the welleconomic effect. More than20years, the concerning foreign affairs business thatgoes into Zhuhai special zone growed in number year by year, and hadaccumulated that the practice utilizes174.29hundred million American dollars offoreign capital up to2010, and7499of foreign enterprise is established in theratification, and the concerning foreign affairs business achieved1789hundredmillion yuan of industry total output value in2010, and seizies the whole cityindustry total output value71.55%, paying.36.99hundred million yuan ofgovernment tax revenue, this shows that the concerning foreign affairs businessplay the significant action to zhuhai economic development.At meanwhile, some concerning foreign affairs business still trying everymeans duty evading measure the pilfering tax evasion even to the extent that in theway of wrongful is accepted in order to achieve the profit maximize outside theregular method,. On the basis of the State Administration of Taxation statistics in2010invariably, nationwide foreign enterprise equally having a deficit attains60%each year the accounting statement deficit sum of money attains more than12000hundred million yuan, but concerning foreign affairs business having a deficit ofZhuhai city attains92%and haves a deficit that the amount is living over14000million yuan, going beyond the equally level in nationwide enormously, the foreignenterprise deficit appearance has reached the fantastic plight. Yet on the one handthese businesss have a deficit for years running, on the other hand yet continuouslyading the investment, the enlargement is given birth to the management scale, andthis kind of abnormal appearance does not apparently accord with the investment rule and business management along with the market economy regular pattern demand.The concerning foreign affairs business present situation of Zhuhai city is analysed,such main reason drill the statue gap in the interest of the concerning foreign affairsbusiness, the use stuff purchased and the produce is market " both ends " excludedthe particular term, the measure in order to move forward to let drop, and draws upthe stuff by self to move forward price and produce sale price, either transfers theprofit, and evades the duty, and creates the country tax revenue to be washed awayby means of the affiliated business transfers the possession of the price.Particularly with the change of the possession to fix a price to the mainsubstance counter evades the duty researches, and has aroused the governments alllevels high opinions the deal between non-regular deficit present situation and theAffiliated business of concerning foreign affairs business, also becomes taxadministration work eagerly waiting for the problem which resolved, and how tolaunch on the contrary evades the duty to do, and is living in my municipality andour country and even the whole world every state nation wholly have the fully greatactual sense. The writer had been working for a long period in the tax substation,and possess many years experience being in charge of concerning foreign affairs taxrevenue administration work, directly had a hand in participating in the firstanti-evasion case directly, hence the writer possess in view of the quality theapplication example research means, select a japonic corporation in zhuhai(abbreviating the Z corporation) as the research target, and researched by means oftheory, probes into zhuhai municipality current phase the concerning foreign affairsAffiliated business transfers the possession of the distinguishing feature of it’stransfer-pricing tax-evasion, along with the tactics of launching anti-evasion work.The practice on the contrary evades the duty with international and domestic theadjusting Affiliated business of the original with theory research fruit is the base, andunites our municipality tax revenue administration practice at the moment, and takesthe fact as the foundation, and dissects the example of case in the way of therepresentative analysis means, and adjust effectively to resolve and keeps withinlimits zhuhai municipality have a deficit that business and the Affiliated businesstransfers the possession of the price problem, and adjust direction tax personnel staff moreover launching anti-tax-evasion work, accelerate the tax revenueadministration, and stop the holes and add the tax revenue, and have the fullysignificant sense.