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2016年3月,海关总署公告2016年第20号(关于修订《中华人民共和国海关进出口货物报关单填制规范》的公告)增加了“特殊关系确认”、“价格影响确认”、“支付特许权使用费确认”等项目的填制规范。2017年3月再修订这些项目填制规范,进一步完善。由此可见,国家对关联关系下支付特许权使用费正逐步加强监管。本文从相关政策、监查喜好、监查程序、补缴税款的期限等方面进行分析、阐述,为企业对外支付特许权使用费的涉税风险防范出谋划策,以期帮助相关企业预防和避免相关税务风险。
In March 2016, the General Administration of Customs released Announcement No. 20 of 2016 (Notice on Amending the “Rules for Filing Customs Declaration of Imported and Exported Goods of the People’s Republic of China”) added “Confirmation of Special Relationship”, “Confirmation of Price Confirmation ”,“ Payment of royalties to confirm ”and other items to fill in the specification. March 2017 to revise these items to fill the norms, to further improve. It can be seen from this that the state gradually increases its supervision on the payment of royalties under the related party relations. This article analyzes and elaborates related policies, preferences of auditing, procedures of supervision and the period of tax payment, and provides advice on how to prevent the tax risk of enterprises from paying royalties to help the related enterprises prevent and avoid the related tax risk.