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相比于财务架构层面的税务筹划,越来越多的跨国公司更加倾向于使用转让定价的方法进行规避赋税和转移利润,已达到股东价值最大化的目的。而随着知识经济时代的到来,无形资产作为难以精确确认和计量的特殊资产,受到跨国公司在转让定价和税务筹划中的青睐,也给政府税收部门的征收监管工作带来了一系列难题。本文对跨国公司和政府征税机构的博弈过程中,产生的问题和常用工作方法进行了总结,并在此基础上对跨国公司无形资产的税务筹划提出了架构和具体策略方面的见解。
Compared with the tax planning at the financial structure level, more and more multinational corporations are more inclined to use transfer pricing methods to evade taxation and transfer profits, and achieve the goal of maximizing shareholder value. With the advent of the era of knowledge-based economy, intangible assets, as special assets that are difficult to be accurately identified and measured, are favored by multinational corporations in transfer pricing and tax planning. They also bring a series of problems to the tax collection and supervision of the government tax department. This article summarizes the problems and the common methods used in the game between transnational corporations and government tax bureaus, and on this basis, puts forward some suggestions on the structure and specific tactics for the tax planning of intangible assets of multinational corporations.