第35节：账外运筹(10)
最新网址：m.ltxsdz.com
在这个案例中，双方的合作关系不是总包和分包的关系而是挂靠关系。龙腾小说ltxsba.com在挂靠关系下，总包公司应该全额交纳营业税，挂靠公司也应该对其承担的工程交纳营业税，这就形成了重复交纳营业税的问题。因此我们判断他有可能存在漏税问题。后经税务部门查账，果然漏交200多万的营业税。
那么如何界定是总包还是挂靠关系？界定的依据基本上是双方签订的合作合同。解决的办法就是重新签订合作协议，将挂靠关系改为总包与分包的合作关系。由此可见，合同在企业税务运筹中也是相当重要的。
（四）区域空间
不同地区的税收政策是有差异的，这就形成一些区域上的空间，一般分为国际空间和国内区域空间两种。能不能很好地利用区域空间，将使企业的税收结果大相径庭。
先举个国际体制空间的例子——影子公司。
2004年，我们给山西一家公司做纳斯达克上市时，老板就问，我是一家国内的企业，我的资产如何转到国外进行上市啊？我们的解释是：在英属某群岛免税区里给你设一个和你国内企业的规模、股东结构等都一模一样的公司，这个公司我们称之为影子公司，是通过影子公司到美国上市，这就是运用了国际区域空间。
在区域空间当中，国际之间的区域空间是最大的空间。前几年有一家企业收购了国外的某某钢铁公司下属企业，当时作为一个政治性新闻被新闻媒体广泛报道，就像2005年联想收购ibm一样，我想它的政治意义大于它的经济意义。实际上，在这个背后，除了它的政治意义之外，还有它的税务筹划的意义在里面。
比如说收购钢铁公司这件事，被收购的钢铁公司就在当地有着非常大的免税优惠条件，中国的这家公司由于有进出口业务，通过收购国外的公司，一方面打开了国际市场渠道，另一方面也可以在国际之间享受税收优惠政策，从而提高国际市场的竞争力。
另外就是国内的区域差异，也存在着空间。比如一些高新技术开发区，像北京的亦庄开发区、昌平工业园等，都有一些优惠政策，如果在注册企业时选择在这类区域，就能享受到很大的税收优惠。
（五）关联企业的空间
转移定价与关联交易在上市公司中比较常见，上市公司在年报中经常有关联交易披露的要求。什么是关联交易呢？关联交易是指关联方之间发生的转移资源和义务的交易行为。关联交易中存在着一定的避税空间，但是某些关联交易也存在不规范之处，所以企业在运用时要慎之又慎。
我们举例说明这个问题。
几年前，某地有一家外商投资企业，在其免税期间，账上一直是赢利1000万左右，过了免税期以后，税务部门发现这家企业每年有5000万的产值，而它的所得税居然是亏损几十万。
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