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我国实施对外开放政策以来,涉外经济活动日益频繁,由此产生的国际资金的流动和国际税收方面的问题,已逐渐被人们所认识和关注。深圳市人民政府于1987年11月19日制定的《深圳经济特区外商投资企业与关联公司交易业务税务处理的暂行办法》,就是针对这一问题为特区外商投资企业与关联公司交易的税务计证的合理性及合法性作了初步的规定。近几年来,外商投资企业的经营活动存在着下列现象: (1)外方投资者对企业的财务和经营决策进行控制或施加重大影响; (2)外方投资者与企业按不合理的价格进行交易; (3)外方投资者垄断企业的购销业务或进行不合理
Since China’s implementation of the opening-up policy, foreign-related economic activities have become increasingly frequent. The resulting international capital flows and international taxation issues have gradually been recognized and concerned by people. The “Interim Measures for the Tax Treatment of Foreign-Invested Enterprises and Affiliated Companies in Shenzhen Special Economic Zone” formulated by the Shenzhen Municipal People’s Government on November 19, 1987 is a taxation certification for the transactions between foreign-invested enterprises in the Special Zone and affiliated companies. The preliminary provisions were made for the reasonableness and legality. In recent years, the following phenomena have existed in the business activities of foreign-invested enterprises: (1) Foreign investors control or exert significant influence on the company’s financial and operating decisions; (2) Foreign investors and enterprises at unreasonable prices Trading; (3) Foreign investors monopolize the company’s purchase or sale business or make unreasonable