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随着企业在经营规模和业务领域上的不断扩大,公司的集团化趋势越来越明显,集团采购、销售、资金融通等关联交易的情况越来越普遍,很多企业在资金拆借中不注意考虑税收产生的影响,在资金额度和利息率的安排上具有随意性,发生了被税务局机关调查调整补缴税款等事项,增加了企业的涉税风险。本文重点对营改增前后企业集团统借统还业务处理涉税风险进行梳理和归纳,以期能为大家理解营改增前后统借统还业务处理的变化提供参考,以此降低相关业务处理涉税风险。
With the continuous expansion of enterprises in the scale of operation and business areas, the tendency of the company to become more and more collectivized has become more and more obvious. Related transactions such as purchasing, sales and capital financing of the Group are becoming more and more commonplace. Many enterprises do not pay attention to capital lending The impact of taxation is arbitrary in the arrangements for the amount of funds and interest rates, and the tax authorities have investigated and adjusted tax payments and other matters to increase the tax-related risks for enterprises. This paper focuses on the corporate tax reform before and after the business group unified reorganization of the business tax risk sorting and summarized, with a view to understanding of the business process before and after the change of business rules to provide reference, in order to reduce the relevant business processes Tax risk.