英文目录

How Could Partners Work Well with Each Other

The CPA profession is experiencing rapid changes. The increasing demands for consultancy services has presented severe challenges to partners of accounting firms on expanding market and providing specialized training and development of multidisciplinary talents. But according to my understanding, apparently there is a lack of communication and the presence of tense relationships amongst the two thirds of partners in the accounting firms. If there is not a set of mature rules to sort out problems among the partners, accounting firms will be overwhelmed with such internal organizational issues and cannot adapt with challenges of the times. This article elaborates how partners of accounting firm can foster better working relationships.

Construction of a Cloud Auditing Evaluation System Based on Fuzzy AHP Method

The 13th Five-Year Plan proposes that China will promote IT-based audits with big data as its core platform. National and provincial audit data systems will be constructed to form a national audit cloud database to achieve full coverage of audits and development of cloud auditing. In order to comprehensively, objectively and effectively evaluate cloud auditing, this article analyzes the structure of cloud auditing and deeply explores its application in the audits and its implications, and then an evaluation indicator system is established with an analytic hierarchy process (AHP) method to determine the weights of each indicator and the Delphi method to determine the membership degree of each indicator to develop a fuzzy comprehensive evaluation model to make quantitative evaluation of the rationality and validity of cloud auditing and provide effective guidance on cloud auditing construction to audit organizations, especially the National Audit Office.

Study on Anti-Tax Avoidance in the Area of Indirect Equity Transferring within Non-resident Companies

Since gains from equity transferring becomes an increasingly important source of return for foreign investors, it is increasingly common for nonresident companies to arrange a special equity structure for transferring indirect equity and avoiding the taxes related to gains from such investment. China has responded with more anti-tax avoidance laws and regulations. However, China should not simply add the tax provisions, but should also ascertain its essence and address its root causes. Therefore, through analysis of cases of such tax avoidance operations, this article tries to identify problems existing in Chinese anti-tax avoidance regulations on indirect equity transferring within non-resident companies. By referencing to international legislations and best practices, the article

puts forward recommendations to help anti-tax avoidance in the area of indirect equity transferring within Chinese non-resident companies.