对我国汽车4S店关联交易涉税风险及防范研究

发布时间：2018-04-30 09:34

本文选题：汽车行业 + 关联交易　；参考：《河北经贸大学》2017年硕士论文

【摘要】：随着我国经济迅速发展,公司集团化、规模化程度加强,关联交易呈现普遍化、复杂化趋势。我国关联交易政策随经济形势变动而逐步调整,并在关联交易方面的监管程度不断加强,使企业之间的关联交易涉税风险加大。近年来,随着人们消费水平的提高,汽车市场发展迅速,4S行业收入逐步提高,汽车行业成为税务部门审查的重要行业之一,其面临严重的涉税风险。本文通过理论与实践相结合的方式,同时结合国家关联交易政策的变化来分析4S店关联交易面临的涉税风险,并提出相关风险防范的建议。文章主要分为五部分,第一部分为导论,主要描述文章的研究背景及意义,以及国内外学者对于关联交易、涉税风险等概念的观点,以便为文章的写作提供参考与借鉴。第二部分主要介绍关联交易及涉税风险的相关概念,首先,结合关联交易政策的变动对我国关联方进行界定,提出关联交易的内涵、特征、识别以及关联交易产生的影响。其次,定义关联交易涉税风险的内涵,并从三个角度说明关联交易涉税风险的来源。第三部分主要对我国4S店关联交易面临的涉税风险进行分析,首先分析我国4S店的主要特征、交易形式以及存在的关联交易类型,以此关联交易类型为出发点来描述其存在的涉税风险,同时对于税务机关来说,能够及时识别4S店的关联交易类型,加强对其监管,防止税源流失。第四部分以A公司为中心进行实例分析,并说明A公司作为案例的具体原因。首先,介绍A公司与其关联企业的基本信息以及关联关系。其次,介绍A公司的关联交易情况,并从中总结出其被税务机关关注的原因、面临的关联交易涉税风险。然后,介绍A公司面临关联交易涉税风险时的应对以及应对过程中存在的不足。第五部分主要结合A公司在面临涉税风险时的应对以及国家关联交易政策的变动,提出我国4S店防范关联交易涉税风险的建议。通过分析国家政策变化对4S店关联交易的影响,有利于加强该行业对涉税风险的重视力度,加强企业对涉税工作的管理。同时有利于税务机关在审查该行业时提高工作效率,促进税务机关反避税工作顺利展开。
[Abstract]:With the rapid development of China's economy, the company group, the scale of strengthening, related party transactions show a generalized, complex trend. The related party transaction policy of our country adjusts gradually with the change of the economic situation, and the supervision degree of the related party transaction is strengthened constantly, which increases the tax risk of the related party transaction among the enterprises. In recent years, with the improvement of people's consumption level, the auto market develops rapidly and the income of 4S industry increases gradually. The automobile industry has become one of the important industries in the tax department review, and it faces serious tax-related risks. Through the combination of theory and practice, combined with the change of the related party transaction policy, this paper analyzes the tax-related risks faced by 4Shop related transactions, and puts forward some suggestions on risk prevention. The article is divided into five parts, the first part is the introduction, mainly describes the research background and significance of the article, as well as the domestic and foreign scholars on related party transactions, tax-related risks and other concepts, in order to provide reference and reference for the writing of the article. The second part mainly introduces the related concepts of related transactions and tax-related risks. Firstly, it defines the related parties in our country with the change of related party transaction policy, and puts forward the connotation, characteristics, identification and the impact of related party transactions. Secondly, it defines the connotation of the related transaction tax risk, and explains the origin of the related transaction tax risk from three angles. The third part mainly analyzes the tax-related risks of 4Shop related transactions in China. Firstly, it analyzes the main characteristics, transaction forms and existing related transaction types of 4Shop in China. At the same time, for the tax authorities, it can identify the related transaction type of 4S shop in time, strengthen its supervision and prevent the loss of tax source. The fourth part takes A company as the center to carry on the example analysis, and explains A company as the concrete reason of the case. First, introduce the basic information of A company and its affiliated enterprises. Secondly, the paper introduces the related party transactions of company A, and summarizes the reasons why it is concerned by the tax authorities and the tax-related risks it faces. Then, the paper introduces how to deal with the tax risk of company A and the shortcomings in the process. The fifth part mainly combines the response of A company in the face of tax risk and the change of the related party transaction policy of our country, and puts forward the suggestion of our country 4S shop to guard against the tax risk of the related party transaction. By analyzing the influence of the change of national policy on the related transaction of 4Shop, it is helpful for the industry to pay more attention to the tax-related risk and to strengthen the management of the tax-related work in the enterprise. At the same time, it is helpful for tax authorities to improve their working efficiency and promote the smooth development of anti-tax avoidance work.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

【相似文献】