浅谈关于酒类生产企业利用关联企业间关联交易规避消费税问题

来 源：www.71-fuwu.com     发布时间：2016-8-9 10:29:47

对已查看出的酒类出产公司在本次查看年度内发作的使用相关公司相关买卖做法躲避消费税疑问，各省、自治区、直辖市、计划单列市国家税务局可依据本地区被查酒类出产公司与其相关公司间不一样的计算办法，挑选以上处理办法调整其酒类商品消费税计税收入额，核定应纳税额，补缴消费税。

依据《中华人民共和国税收征收管理法实施细则》第三十八条规则，纳税人与相关公司之间的购销事务，不依照独立公司之间的事务来往作价的，税务机关能够依照下列办法调整其计税收入额或许所得额，核定其应纳税额：

    （一）依照独立公司之间进行一样或许相似事务活动的报价；

    （二）依照再销售给无相关联系的第三者的报价所获得的收入和赢利水平；

    （三）依照本钱加合理的费用和赢利；

    （四）依照别的合理的办法。

Has been found that liquor production company in the view attacks during the year related to the use of the company related to trading practices avoid consumption tax questions, the provinces, autonomous regions, municipalities directly under the central government, planning city specifically designated in the State Taxation Bureau can according to local checked liquor production between the company and its associated companies not the same calculation method, picked over the processing way to adjust the liquor commodity consumption tax taxable income amount, to assess the amount of tax payable and pay the consumption tax.

According to the rules of Article 38 of the rules of the implementation of the "the people's Republic of China Law on the administration of tax collection, buying and selling transaction between taxpayer and related companies, not in accordance with the transactions between independent firms exchange price, tax authorities can in accordance with the following ways to adjust the taxable amount of income or income, to assess the amount of tax payable:

(a) quotation for similar transactions between independent companies;

(two) the income and profit levels obtained in accordance with the offer of the third party without the relevant contact;

(three) in accordance with the cost plus a reasonable cost and profit;

(four) in accordance with other reasonable measures.

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