摘要
伴随着经济全球化的发展趋势,外资经济发生了新的变化,对税收管理提出了更高的要求,对跨国公司关联交易的税收管理已成为税务机关的工作重点之一。为更好地维护国家税收权益、促进公平竞争,税务机关必须运用各种科学技术手段,加强转让定价税收管理;跨国公司也必须合理定价,依法申报,积极做好举证和资料提供,配合税务机关对转让定价的调整。
The development of to both new changes of foreign requirements on t one of the key administration ov enterprises. In or fair competition enhance tax admi of scientific and ax administration economic globalization has led investments and demanding Consequently. it has become objectives for tax authorities to maintain tax er associated transactions between transnationa der to protect China＇ s tax rights and maintain this article suggests that tax authorities should nistration on transfer pricing with different kinds technological measures and cross border enterprises should price rationally, file tax returns according to tax laws and make preparations for documents and proofs.
出处
《涉外税务》
CSSCI
北大核心
2007年第2期61-63,共3页
International Taxation In China
关键词
转让定价
税收管理
公平
Transfer pricing Tax administration Fairness
