A Research On The Connected Transaction’s Tax Planning And Tax Planning Risk Of Qj Co.,LTD

Along with the development of our country’s market economy, the competition between the enterprises becomes more intense. And the tax burden is an important component in the expenditure cost in an enterprise. Therefore, tax planning has become an important means to reduce tax and cost in an enterprise. At the same time, due to the variability of the policy, and different views about tax laws and regulations from the perspectives of tax authority and taxpayer, and other reasons, there is tax planning risk in an enterprise. Entrepreneurs always like planning tax through connected transaction, and there is little literature about tax planning risk between the affiliated enterprises. This paper adopts the method of case analysis, and mainly researches the tax planning and its risk between the QJ co., LTD and its affiliated enterprises, which has practical significance to tax planning between affiliated enterprises.In the first part, this paper introduces the related theories of tax planning and its risk between affiliated enterprises, and provides theoretical support for its research. In the second part, the author first introduces the basic information of QJ Co., Ltd. and its affiliated enterprises, and analyzes the cases’tax planning background. And then, the author mainly selects tax-related items in the selling and buying activities, investment and financing, operating lease, corporate restructuring between QJ Co., Ltd. and its affiliated enterprises as cases to plan tax, and also analyzes the related tax planning risk. In the last part, the author comes up with some measures to prevent and control the existed tax planning risk between affiliated enterprises.