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一、上市公司会计舞弊的主要手法 (一)利用税法和会计制度的差异,在纳税方面调节利润 1．正常的关联交易应遵守公平交易的原则,而关联方有时采用转移利润的方式,减少或延缓税款支出。如享受不同税率的关联方,采取高税率一方加大研发支出,取得的技术成果等各种无形资产无偿或低价转移到低税率企业,将利润丰厚的产品或半成品低价交由低税率方直接销售或继续生产,达到少纳税的目的,提高上市公司业绩。
First, the main practices listed companies accounting fraud (a) the use of tax laws and differences in accounting systems, tax adjustments in profits 1. Normal related party transactions should abide by the principle of fair dealing, while related parties sometimes use the method of transfer of profits to reduce or delay the tax expenditures. If related parties with different tax rates are allowed to transfer various intangible assets such as R & D expenditures and technical achievements made by one high tax rate party to low-tax-rate enterprises at low or no-cost, the cheaper products or semi-finished products shall be transferred to low tax rate parties Direct sales or continue to produce less tax purposes, improve the performance of listed companies.