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1、毕马威恶性避税及其分析（KPMGs malignant tax avoidance and its analysis）KPMGs malignant tax avoidance and its analysisKPMGs malignant tax avoidance and its analysis 2009-02-03 21:21:40In August 26, 2005, one of the big four, KPMG, a local trial court in New York, openly admitted selling malignant tax avoidance t
2、o customers and agreed to pay $456 million in. By 2004, KPMGs 1524 US partners counted about $300 thousand per head. The 8 former tax partners and 1 lawyers will be prosecuted separately. Thus, once the criminal prosecution raise a Babel of criticism of KPMG riddle of the dust settles. Tax avoidance
3、 is a thorny problem in tax collection and administration of various countries. This paper first introduces the case of KPMGs malignant tax avoidance, then discusses the consideration of punishment by the US Department of justice and analyzes the reform of the tax collection and administration syste
4、m in the United states.The scourge of radicalEnterprises in the operation of legitimate tax planning (Tax Planning). The extreme planning, that is, Tax (Avoidance) or tax evasion (TaxEvasion) for the purpose of planning, known as the tax strategy (TaxSchemes), is illegal. The legal and tax regulatio
5、ns provide discriminant principles and standards. According to federal tax department (Inland RevenueService, IRS) the definition of tax avoidance (Tax Shelters) is designed to circumvent the federal income tax and the establishment of a partnership or other entity; designed to circumvent the federa
6、l income tax and investment or financial arrangements and other plans or arrangements. In practice, there is a certain subjectivity in the judgment of the legality of tax avoidance. If the means of tax avoidance is still legal under certain conditions, then the Abusive Tax Shelters is illegal, and o
7、ne of its striking characteristics is contrary to the legislative purpose.In 1990s, the malignant tax avoidance spread gradually in the United States, and the five big were involved in varying degrees. For example, before IRS was explicitly illegal in 2002, Ernst & Young had provided such services t
8、o 132 clients, earning about $27 million 800 thousand. Or Contingent Deferred Swap is Ernst & Youngs fist tax avoidance product. It uses complex transaction designs to report customer operating earnings as capital gains. Because the applicable tax rate for capital gains is lower than the tax rate fo
9、r operating income, the customer has the advantage of tax avoidance. In July 2003, Ernst & Young understood the charges against IRS for a $15 million fine.KPMG is the first bird of this vicious tax avoidance. As early as in 1997, KPMG set up a tax innovation center, specializing in the development o
10、f tax avoidance products. The center has made very radical targets year after year. In 2001, for example, the goal is 150 product proposals. The staffs proposals will be rewarded accordingly. The proposal has the potential to undergo a lengthy development and approval procedures, including the demon
11、stration of technical feasibility and reality of profit tax innovation center , business tax and the legitimacy of the technology innovation demonstration; and then demonstrates the legitimacy and practice and occupation and other issues. Other problems are the companys risk management and practice
12、policy, risk disclosure to the customer, product confidentiality, marketing restrictions, fees and arrangements, and the impact on the independence of the audit, the reputation of the firm. KPMG always claims the legality of its products in its sales. But in reality profitability tends to replace le
13、gitimacy as an overriding norm, especially in the face of competitive pressures. The audit department is a major channel for product promotion. In 2000, KPMG even launched a joint program, that is, the audit team and the tax team together to promote sales. KPMG also shared customer resources with ba
14、nks, law firms and other accounting firms to expand the market. It also uses legal advice to dispel customer doubts about the legality of the product. Insurance is also one of KPMGs marketing tools.According to congressional investigations, KPMG received $124 million in revenue from four tax avoidan
15、ce measures (FLIP, BLIPS, OPTS and SC2). A common feature of these tax avoidance measures is the ability to provide taxpayers with spurious taxable losses that can offset taxable income. In 1999-2000 years, at least 186 rich people used the Bond Premium LinkedIssue (BLIPS Structure) in their tax pay
16、ments. As a result, KPMG received about $53 million in revenue. IRSs regulation of tax avoidance relies on three types of information: tax reporting, practice registration and customer registration. According to the survey, KPMG adopted a series of measures to circumvent IRS regulation, including non-compliance with registration and registration requirements, customer adoption of unconventional tax reporting methods, and denial of IRS s
