关联交易一定程度上扩大了企业规模,节约了交易成本,提高了交易效率和企业整体收益。然而,由于关联交易的内部性(即非竞争性、非公开性),在利益驱使下,关联交易往往成了企业转移利润、逃避税款的主要手段,这在房地产和地方支柱企业中尤为突出,值得关注。(一)关联交易逃避税收问题的审计检查方法有些企业利用税率差异,通过关联交易或虚拟经济业务转移利润、逃避税款。这一问题由于涉及的环节较多,检 Related transactions to a certain extent, expanded the size of the enterprise, saving transaction costs and improve transaction efficiency and overall corporate earnings. However, due to the internal nature of related party transactions (ie, non-competitive and non-public), connected transactions often become the main means by which enterprises transfer profits and evade taxes driven by profits. This is especially true in real estate and local enterprises , It is worth attention. (A) of related party transactions to evade tax audit audit methods Some companies use the tax rate differences, through related party transactions or virtual economic business transfer of profits, to evade taxes. This issue because of the more involved, seized