On The Tax Evasion Of Connected Transaction And Its Prohibitions Of Tax Law

This thesis first introduces the basic theory of connected transaction,and then compares at home and abroad, analyzes the present situation andlimitations of connected transaction in our country, realizes theweaknesses and inadequacies of system construction and tries to breakout the dilemma, and then perfects the prohibitions of tax law ofconnected transaction in our country. The thesis is divided into fourchapters except introduction and conclusion:Chapter one is the basic theory of connected transaction. It consistsof three sections: the first section of the chapter analyzes the theoreticalfoundation of connected transaction and objectivity and inevitability of it.The second section of the chapter analyzes the non-fair trends ofconnected transaction respectively from an economic, organizationalbehavior and sociological point of view. The three section of this chapteranalyzes the realization and harmfulness of the tax evasion of connectedtransaction.The second chapter is about extraterritorial investigation of the taxevasion of connected transaction. The thesis respectively investigates andanalyzes the legislation and practice the tax evasion of connectedtransaction in Organization for Economic Cooperation and DevelopmentOECD, America, Japan and Australia. End, the thesis makes a simpleevaluation of the legislation and practice.The third chapter mainly elaborates the practice and review of taxevasion of connected transaction and its prohibitions of tax law. Thischapter respectively analyzes the present situation of transfer pricing,point out the limitations of legal regulation from tax management system,the relevant accounting and auditing rules and tax evasion of connectedtransaction and its prohibitions of tax law; and then rethinks theadjustment mechanism and remodels the regulation ideas of the non-fairconnected transaction. The fourth chapter’s main content is legislative proposals ofperfecting the legal regulation of tax evasion of connected transaction.The chapter perfects the current tax management system, the relevantaccounting and auditing rules and tax evasion of connected transactionand its prohibitions of tax law; establishes a mechanism of judicial reviewand non-judicial review about tax evasion of connected transaction; andthe end is the thinking about connection tax.