Tibet and the first anti avoidance tax to pay the various taxes 460 thousand yuan of interest and original title: Tibet’s first anti avoidance tax to pay the various taxes and interest of 46 yuan Beijing, November 9 Lhasa Xinhua (reporter Chen Taobin) State Taxation Bureau of Tibet autonomous region issued 9, Tibet’s first anti avoidance act has the day before closing, to pay the various taxes and the interest of more than 46 yuan (RMB, same below). The case involves China Hongkong, Samoa, the Cayman Islands, the Virgin Islands and other countries and regions. In June this year, the Tibet state tax system, the first anti tax team – Lhasa IRS anti avoidance team was established, and to determine the case of a Hotel Plaza Limited led anti tax evasion investigation of Lhasa. At present, the investigation of anti avoidance cases have been closed. Tibet autonomous region, the State Administration of Taxation staff, the case has several major difficulties. The first is related to geographical span, policy differences, involving Tibet, Sichuan, Fujian, Shanghai and other provinces and relevant enterprises, involving Hongkong, Samoa, the Cayman Islands, the Virgin Islands and other countries and regions. The tax side deals with the differences of tax laws and policies in many countries and regions and the tax agreement between the country and the relevant countries. Followed by involving more enterprises, forensics difficult. Companies involved in the management level, including three levels of evidence, including the enterprise, including a total of eight independent Incorporated Company, and there is no direct correlation between the number of companies with close ties and related. Third is involved in a wide range of policies, reference difficulty. Need to fully aware of China’s tax policy, from the perspective of anti tax re positioning, while the need to clearly understand the country’s tax policy and tax agreement. Fourth is involved in complex business, more difficult to investigate. Involved in the transfer of equity business, payment of royalties, management fees, marketing fees business, as well as the payment of advertising costs, while involving the payment of interest related loans between related businesses. Lhasa, a Hotel Plaza Limited involved in the business occurred in different countries (regions) of the association between enterprises, the transaction pricing rationalization, and whether they meet the problem of independent transaction principle, require the use of transfer pricing in the market method, income method, cost method, market like comprehensive pricing and similar enterprises under the condition of the class, comprehensive income and the normal cost of doing comparative analysis. How to determine the adjustment method plays an important role in the success of the case. In the process of adjusting method determined, Lhasa City Bureau of anti avoidance team make full use of the settlement and daily basis files and other basic data, carefully examine the corporate financial information, the use of the Internet and the State Administration of Taxation BVD database, multiple channels and means to search relevant information, a large number of data analysis and calculation, strengthen adjust the ratio of the difference analysis and function, and organize personnel to conduct market research, grasp the industry characteristics and market environment, provides strong data support for the research work. From the analysis of target, investigation to the function of risk, to determine the adjustment scheme, after a thorough investigation of more than 4 months, the team spirit according to the law reasonable principle, repeated communication with the enterprise, carry out actively the demonstration and exchange of views, and ultimately anti avoidance adjusting Kai相关的主题文章: