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yi dai yi lu bei jing xia de kua jing guan lian zhi fu suo de shui wen ti
Pages: 89-91
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  一带一路跨境关联方交易企业所得税涉税处理;
Abstract: 基于"一带一路"战略背景下的跨境关联方费用支付所涉及的企业所得税问题已成为研究重点。本文以独立交易原则与特别纳税调整为基础,对四种导致境内企业不得税前扣除的跨境关联方支付、"带来经济利益"条件下的关联方劳务支付以及向形式上拥有无形资产的境外关联方支付特许权使用费进行了分析。
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