关于关联交易对企业的影响有两种对立的观点:正面观和负面观。
There exist two kinds of opposite view about how related party transactions influence the company value: efficiency enhancing view and counter productive view.
投资者或者经营者不得利用关联交易非法转移企业经济利益或者操纵关联企业的利润。
No investor or operator may take advantage of the affiliated transaction to transfer the economic interests of the enterprise illegally or to manipulate the profits of the affiliated enterprise.
因此,完善我国公司法的关联企业立法,以保护债权人的合法利益,维护社会交易安全十分必要。
Therefore, improving China's company law legislation related enterprises, in order to protect the legitimate interests of creditors, and safeguarding social security transactions is very necessary.
而在我国,关联方交易的目的不仅仅是为了避税,更多的企业利用关联方交易操纵利润,谋求不正当利益。
In our country the enterprises conducting the transactions do not only aim to evade taxes, but more of them seek for an illegal interest by controlling profits through these transactions.
在现阶段开展有关企业关联交易避税与反避税问题研究就显得非常有意义。
At this stage, to carry out researches on tax avoidance and anti-avoidance of Affiliated Transactions of enterprises becomes very meaningful.
在当前我国国际收支持续大额顺差的形势下,与企业关联交易相关的跨境资金流动情况尤其值得关注。
Given China's continuous substantial trade surplus in international payment, cross-border capital flow related to transactions between affiliated enterprises deserves close attention and study.
当今世界上许多国家都不同程度的面临企业关联交易避税与反避税的问题。
At present, problems of enterprises use of Affiliated Transactions to avoid taxes and the tax authorities to anti-avoidance faced with varying degrees by most countries in the world.
转移定价避税交易并非都发生在传统的关联企业之间。
Transfer price is the price between multinational enterprises and related enterprises.
国际关联企业的形成必然导致国际关联交易的发生。
The International Affiliated Business is to take place undoubtedly after the foundation of International Affiliated Enterprise.
但是,关联企业也有“恶”的一面,通过关联企业间的关联交易,可能会侵害其他方的利益,破坏市场公平的基础。
But affiliated enterprises have their "evil" side: the affiliated transactions may be against the interests of the other side, and undermine the market equitable basis.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
因为将债务重组收益计入当期损益会增加债务企业当期的利润,从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。
Because of the benefits from debt restructuring will increase the profits of enterprises, so as to provides an opportunity for companies to manipulate profits through related party transactions.
并结合BH广东这一现实案例,以风险管理的角度分析企业在提供关联交易同期资料以及申请预约定价安排中的细节过程。
With the case of BH Guangdong, I will analyze the detail process of offering relative dealing data and advance pricing arrangements.
第五条在确定非货币性资产交换是否具有商业实质时,企业应当关注交易各方之间是否存在关联方关系。
Article 5when determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题,从企业内部和外部两个方面详细阐述了笔者的建议。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题,从企业内部和外部两个方面详细阐述了笔者的建议。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
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