What measures can the tax authorities take to reduce the taxable income or income of Guangdong enterprises by implementing other arrangements that do not have reasonable commercial purposes?
According to Article 47 of the Enterprise Income Tax Law, if an enterprise reduces its taxable income or income by implementing other arrangements that have no reasonable commercial purpose, the tax authorities have the right to make adjustments in a reasonable way. The above-mentioned lack of reasonable commercial purpose refers to the main purpose of reducing, exempting or delaying the payment of taxes.