廣東查處全國首例濫用商譽避稅案補稅6千多萬

來源:中國稅務報                         作者:黃永, 劉麗, 李穗紅                          日期:2012-12-28

http://www.xjds.gov.cn/n7380/n​​162767/n162978/5005272.html


The story below was from China Taxation News. Two “tax planning ideas”
were tackled. In addition to paying RMB60M tax, future goodwill
amortization of RMB100M was disallowed.

(1) A Guangzhou retail company paying royalties of 1% of turnover to
overseas from 2004 onwards. While the tax authorities considered that the
benchmark of ro​​yalties paid was lower than 0.5% in Guangzhou and the Company
has also contributed to the maintenance of the royalties during operations

(結果顯示，廣州地區同行業企業計提特許權使用費的僅為少數，且計提的費率較低，
一般在0.5%以下。且廣州A公司在經營活動中、在一定程度上對商標的維護也作出了貢
獻，因此其按照年淨銷售額的1%向境外公司支付特許權使用費是不合理的。 )

(2) Another idea of​​ utilization of tax loss by business transfer was
challenged. The Shenzhen group company transferred the business plus
goodwill to Guangzhou Company in 2003 while the Shenzhen Co had a
significant loss which would be expired. After the business transfer, the
SZ Co utilized the loss while the goodwill of RMB200M was to be amortized in
GZ Co's books in 10 years period. After the business transfer, the SZ and
GZ Companies were merged.

(企業在2003年12月31日所作的整體資產轉讓，就是為了
虛增深圳B公司當年度的營業外收入，用以彌補其以前年度的虧損，使即將超過5年期限
的虧損在2003年得以彌補，達到避稅的目的。同時也虛增了廣州A公司的成本，減少了
廣州A公司的利潤。 2億元的商譽，​​就是用於彌補虧損和抵消利潤的重要內容。 )