跨国公司的七大避税技术（The seven tax avoidance technologies of Transnational Corporations）.docVIP

跨国公司的七大避税技术（The seven tax avoidance technologies of Transnational Corporations） Repeat Technology: multiple billing increases pre tax deductions Repeat technology, that is, through different ways to deal with the same matter repeatedly, there are generally three modes of operation. First, through the signing of long-term framework contracts, fuzzy fees boundaries to achieve repeated charges. In recent years, more and more management framework of the service contract signed by multinational companies, the terms of the contract coverage and broad content, but actually point to the lack of service items and charging standards clear, the tax authorities are confronted with difficulty in the verification of labor authenticity, benefit and pricing rationality. At the same time, some multinational companies increase the management level through the function orientation of the related parties within the fuzzy organization structure, and carry out multi head management and repeated charges to the domestic companies. For example, the domestic A company not only signed a comprehensive service agreement with the parent company of the group, but also signed a technical service agreement with the Shanghai headquarters, and signed a commission agreement with the Suzhou sales company. On the surface, the three copies of the contract contents vary, but also for the framework agreement, but the essential contents will be found after the two agreement is actually covered by the comprehensive service agreement, there is duplication of charges and long charges, which A company signed since the year sales growth compared to the previous management fees 2 times, resulting in enterprise continuous loss. Two, by changing the items of transaction costs of intangible assets, the cost of the same transaction shall be charged repeatedly in different matters. In recent years, a number of multinational companies to entrust development fee in the form of domestic enterprises to jointly develop the