在现代化经营环境背景下,集团化、规模化管理的企业集团之间联系更为紧密,其关联交易不可避免。税务机关作为税务行政管理机关,被税法规定赋予反避税的权力,开展一系列涉税监管必将增加企业经营成本。税务机关如何规避关联交易的税务事宜即为降低企业纳税负担,规避涉税风险的关键所在。 In the context of a modernized business environment, the group and large-scale management of enterprise groups are more closely linked, and its related party transactions are inevitable. As a tax administrative organ, the tax authorities are given anti-tax avoidance power by the tax law. Carrying out a series of tax-related regulations will increase the operating costs of the enterprises. How to evade the tax matters related party transactions tax authorities is to reduce the tax burden on enterprises, the key to avoid tax-related risks.