特别纳税调整引发涉税风险及应对措施

摘  要
随着我国经济的不断发展，境外投资收益增多，形式愈渐多样，关联方交易也愈趋频繁和复杂。避税与反避税是近年来我国国际税收领域一场不见硝烟的激烈较量，为了有效遏制企业利用关联方交易避税的行为，《企业所得税法》专门设置了“特别纳税调整”一章，2009年1月份又专门出台了《特别纳税调整实施办法(试行)》的通知，对原有的反避税税收法律法规进行了补充、拓展和完善。
本文在深刻理解“特别纳税调整”内涵的基础上，系统地分析特别纳税调整给企业所带来的涉税风险，并就怎样规避集团企业特别纳税调整风险，提出了应对措施，要求企业纳税人对此项条款的出台背景、规范内容、企业经营行为约束等方面进行充分理解并重点把握。

关键词  特别纳税调整；避税；反避税；应对措施
Abstract
As Chinese economy keeps developing, along with overseas investments’ profits rising and forms diversifying, associated party transactions tend to be more frequent and complicated. In the last few years there has been a tough fight between tax avoidance and anti-tax avoidance in international tax field in China.In order to effectively guard against enterprises’ escaping from being taxed in affiliated party transactions effectively,  “Special tax adjustment” was set up specifically as a charter in Enterprise Income Tax Law. In January 2009, Special measures for implementing the tax adjustment (for trial implementation) was promulgated to make complementary,expasion and improvement to the existing laws and regulations concerning tax and anti-tax avoidance.
This article, which has comprehensive understanding of "special tax adjustment", systematically analyzes tax risks that special tax adjustment had brought to enterprises. Besides, it puts forward several meassures to cope with the risks, as well as requiring all the enterprise taxers have a thorough comprehension of the term’ issued background, standardized content and constains of enterprise trading ect. In addition, taxers should pay more attention to mastering some key points in it.

Key words  Special tax adjustments  Tax avoidance  Anti- tax avoidance  Several measures

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