A company is a real estate development enterprise, the implementation of corporate income tax audit.2019Nian A company develops commercial housing200Set, all sold to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or executives, and non-relatives of shareholders and executives). Commercial housing area per set100Square meters, market price (fair value) per square meter2Ten thousand yuan, sold to the wholly-owned subsidiary staff selling price is per square meter1Ten thousand yuan, housing development cost per square meter8000Yuan (including land and other items that should be included in the cost).
I. Tax treatment of enterprise income tax
(1) Focus issues
It is not difficult to see that the focus of this case is: when Company A sells the developed products to the employees of the subsidiary at a price far lower than the market price, should the tax adjustment be made according to the market price when declaring the enterprise income tax?
(2) Relevant policies
1Verify and collect
The Law on the Administration of Tax Collection provides that: if the tax basis of a taxpayer's declaration is obviously low and there is no valid reason, the tax authorities shall have the right to determine the amount of tax payable.
State tax issue2008:30Document No. 1 stipulates: The enterprise income tax shall be assessed and approved if the taxpayer has one of the following circumstances6The tax basis of the declaration is obviously low and there is no valid reason.
2Adjustment of related transactions
The Law on the Administration of Tax Collection stipulates that: in business transactions between an enterprise or a foreign enterprise engaged in production or business operation and its affiliated enterprises, the price and fees shall be collected or paid in accordance with business transactions between independent enterprises; Where the amount of taxable income or income of independent enterprises is reduced instead of being collected or paid in accordance with business transactions between them, the tax authorities shall have the right to make reasonable adjustments.
The Enterprise Income Tax Law provides that: if the business transactions between an enterprise and its affiliated parties do not conform to the principle of independent transactions and reduce the taxable income or income of the enterprise or its affiliated parties, the tax authorities shall have the right to make adjustments in accordance with reasonable methods.
"Regulations for the Implementation of the Enterprise Income Tax Law" stipulates that: the term "affiliated party" refers to an enterprise, other organization or individual having one of the following associated relations with an enterprise1(There is a direct or indirect relationship of control in capital, operation, purchase and sales, etc.; (2Directly or indirectly under the control of a third party; (3) having other relations related to interest. The "independent transaction principle" refers to the principle that all parties to a transaction without any relevant relationship conduct business in accordance with the fair transaction price and business practices.
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