Research On Tax Management And Risk Control In The Preparation Of Data For The Same Period

With the increasing number of multinational corporations and the increasing frequency of cross-border associations,in order to adapt to the requirements of the new era and to curb the use of transfer pricing to avoid taxation by multinational corporations,the anti-tax avoidance regulations formulated by tax authorities in various countries have become increasingly standardized,investigation and enforcement were constantly strengthened.Multinational companies are also increasingly concerned about the compliance of connected transactions,hoping to minimize the risk of transfer pricing tax.Preparing the contemporaneous data is not only a legal obligation for eligible companies,but also a tax risk management tool for the company because it has the effect of proving that the affiliated transaction follows the principle of independence.By combing the relevant tax regulations and theoretical foundations,this paper will use the case to present the various problems found in the process of preparing the contemporaneous data of the Lantian Holding Group,We'd like to discuss it from the main contents of the disclosure of data requirements for the same period,how to understand the latest provisions of contemporaneous data preparation,how to prepare the contemporaneous data,and so on.It will help enterprises to improve the management of contemporaneous data preparation,and make transfer pricing arrangements,which is conducive to enterprises to fully understand the contemporaneous data preparation,and strictly enforce the relevant regulations,and also for other companies go to a demonstration and alert role to prevent similar errors.Through the research,this paper believes that enterprises should pay full attention to all links in the process of preparing contemporaneous data.Contemporaneous data preparation should be carried out under the premise of legal compliance,reducing unnecessary tax risks.At the same time,contemporaneous data preparation as a relatively new field,affected by the policy,enterprises need to pay attention to such information in a timely manner,and do a corresponding management.