随着经济全球化的深入发展,越来越多的企业通过全球一体化的经营模式和复杂的税收筹划规避纳税义务。近日,北京市顺义区国家税务局通过对X航空公司一笔融资租赁业务的咨询费用进行调查,还原了掩饰在不同名称下佣金的本来面目。一、案头审阅现疑点X航空公司是国内一家大型航空企业,经常发生飞机融资租赁业务。2014年,该航空公司(被担保人) With the further development of economic globalization, more and more enterprises evade their tax obligations through a globally integrated business model and complicated tax planning. Recently, the State Administration of Taxation of Shunyi District of Beijing conducted a survey on the consulting fees for a financing leasing business of X Airways, restoring the original appearance of disguising the commission under different names. First, the desk review now doubt X Airlines is a large domestic aviation companies, the aircraft financing leasing business often occurs. In 2014, the airline (the guarantor)