Research On Tax Risk Of Intra-group Transactions

Currently,the company paid more attention to tax risks increasing,notably the size of the company,is to take a series of measures to avoid tax risks.Among them,the intra-group transactions is one of the things most prone to tax risk.Continue to strengthen enterprise tax risk management,improve internal control,based on some internal transaction tax risks to be circumvented,but the group companies in developing their internal decision-making is often not to mention one of the tax-related issues related to tax policy or sufficient attention is not enough clear and other reasons,resulting in some tax risks could not be found in time,the impact of the tax compliance of the enterprise.What Causes presence in the end those tax risk,the risk in the business development process is,how to effecti-vely avoid risks,how to tax risk management and control,are needed to answer questions.Based on this situation,in order to CR Group Company,for intra-group transactions tax risks were analyzed.In this paper,the current actual situation of the company,combined with related-party transactions and tax risks related to the theory,the intra-group transactions are described content and identify tax risks present therein,combined with the existing tax policies related to proposed tax risk aversion related Program.Learn from foreign advanced management concepts and practices of tax risk,tax risk management to improve the recommendations put forward a sound.The first chapter is an introduction,mainly introduces the research background and significance and research status at home and abroad,while the purpose and significance of this to make a detailed exposition,then put forward this innovation.The second chapter mainly as the theoretical basis of intra-group transactions tax risk.Including groups involved in defining the concept of enterprise,the theoretical basis of insider trading,tax risk management theory,for the following specific content into an analysis of intra-group transactions tax risks pave the way.The third chapter CR Group Company to analyze its risk status of internal transactions tax,combined with the more specific examples of insider trading and tax-related risks between group companies are classified in detail.Chapter IV Control related tax risks previously proposed at the different solutions proposed scheme,while the programs are compared,respectively,stand on a different point of view of the level of tax burden and the pros and cons of each program,and strive to more fully illustrate the risk of tax avoidance pathway.Chapter five recommendations for improving the management of tax risks,tax risks in the content,causes,solutions,this chapter content with emphasis on tax risk management and control and prevention measures,were standing on the perspective of the company and the tax authorities to make reasonable suggestions,the risk control and risk aversion Chapter effective combination to minimize the occurrence of intra-group transactions tax risk.