Analysis On LN Group Of Transfer Pricing Tax Avoidance Behavior Of The Anti Tax Avoidance

Transfer pricing is the associated enterprises in the group internal resources to transfer the important means, in this era of enterprise system is more and more perfect, the world of countries pay more and more attention to the use of transfer pricing for tax behavior, the relevant departments at the same time our country for our some associated enterprises using transfer pricing tax case of supervision and treatment is becoming more and more strict with attention. However, some of the problems of the affiliated enterprise in our country has not completely solve and eliminate. According to the analysis and research of the related data of year, China’s fiscal revenue to reduce tens of billions of dollars each year on average, but in the enterprise through the transfer pricing tax avoidance and reduce the income accounted for about two-thirds. With reduced taxes directly leads to a decrease in our revenue, this caused our country related departments and experts as the widespread attention, however, our country for the research is focus on time to start relatively late, and because the transfer pricing tax avoidance itself has some characteristics, makes the research in China is very difficult., however, our country’s relevant departments in realizing the seriousness of this problem, the positive reference to the overseas research on transfer pricing tax avoidance of the affiliated enterprise strategies and case studies, research methods suitable to China’s situation, thus to reduce the associated enterprises of transfer pricing tax losses, and strengthen the control of transfer pricing in China as well as the control, thus to reduce the loss of revenue in China of great significance, this is the meaning of this article selected topic.This paper firstly put forward, and then analysis, finally the order to solve the problem for demonstration analysis, this thesis full text includes four parts. The first part is mainly discussed in this paper, the research background and significance of topics, detailed introduces the affiliated enterprise, the principle of related party transactions, transfer pricing, and the concept of, in addition, also analyzes the deficiency of the paper. The second part mainly introduces the case of a large group of affiliated enterprise in our country, respectively for the group’s associated conditions, operating conditions and the comparative analysis of the related industry situation was analyzed, which can be found that the existence of transfer pricing tax avoidance group enterprise. The third part mainly combined with the second part of the group is related to analysis case, respectively introduces the transfer pricing tax related methods and case analysis in the group. Then analyzed the impact of transfer pricing tax avoidance of our country, finally combining with anti tax avoidance methods are put forward the means and ways of tax avoidance and anti-avoidance in China in recent years. The fourth part mainly analyzes the case of transfer pricing in China based on Z group of thinking, and puts forward Suggestions to improve and perfect transfer pricing system in China, including perfecting the transfer pricing principle, perfecting the transfer pricing adjustment method, their own associated enterprises should perform the burden of proof, and affiliated enterprise itself of major impact on information disclosure should be regulated, the transfer pricing tax filing the breadth of the expansion.