The Study On Preferential Tax For Research And Development Allocation Problem Among Affiliated Enterprises

The Anti tax avoidance among affiliated enterprises has always been ahot and difficult problem, as the rapid development of shareholdingeconomy and the establishment of the group companies, driven by theinterests, some affiliated enterprises tend to adopt various forms to evadetaxes. At the same time, in order to encourage research and development toachieve specific economic, the Ministry of Finance, State Administration ofTaxation have issued the relevant preferential tax policies on the R&Dcosts. However, there are many differences about these regulations of the taxdeduction of R&D expenses especially the scope of research anddevelopment costs, along with the semantic abstract, resulting in recognizedstandards controversy between the tax authorities and enterprises on R&Dexpenses.This paper analyses the above problems basing on the both thetheoretical research and practice. And this paper will focus on discussing thedefinition of the research and development costs to make sure that the basisof previous discussions is non-controversial and summarize the types of taxavoidance by applying the preferential tax for R&D allocation betweenaffiliated enterprises, in order to propose my suggestions for solving aboveproblems and to promote the development of the R&D and economic,which will demonstrate the theoretical and practical significance on thereform of the tax system.