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随着国际贸易交流活动的日益频繁,跨国公司在世界经济中发挥着越来越重要的作用。面对着复杂的对外投资经营环境,国际税收筹划成为了跨国公司强化资金管理、减轻公司税负、增加公司收益的有效手段,有助于提升跨国公司的国际竞争力和经营管理水平。由于各个国家的税收规则、税收种类、课税方式以及税率各不相同,为了降低沉重的税收负担,跨国公司在经营中必须深刻理解和合理运用税收法律政策,认真分析影响企业税负的各种因素,确定税收筹划的可操作空间。对于我国跨国经营企业而言,要进一步增强国际税收筹划意识,了解各国的税收制度,及时掌握税收法律法规的发展变化情况,根据公司经营需要合理制定税收筹划策略,在国际税收的大环境中,利用合法的税收筹划手段,有效减轻公司税负,实现公司经济利益最大化的经营目标。本文从介绍国际税收筹划的特点入手,分别阐述了国际税收筹划所具备的风险性、复杂性、合法性、专业性以及预期性的特点,并从税收管辖权、税收法律政策、国际税收协定三个层面入手,对国际税收筹划的依据进行分析,在此基础上针对我国跨国经营企业提出几点实施国际税收筹划的策略,具体包括合理选择跨国投资地点、合理选择企业组织方式、合理利用转让定价策略、合理选择会计处理方法以及选用其他税收筹划方法等策略。
With the increasing frequency of international trade exchanges, multinational corporations play an increasingly important role in the world economy. In the face of complex external investment and management environment, international tax planning has become an effective measure for multinational corporations to strengthen capital management, reduce corporate tax burden and increase corporate profits, which helps to enhance the international competitiveness and management level of multinational corporations. In order to reduce the heavy tax burden, due to the different tax regulations, tax types, tax methods and tax rates in various countries, multinational corporations must understand and use tax laws and policies in their operations with earnestness and carefully analyze the various tax-affecting businesses Factors that determine the operational space for tax planning. For our multinational enterprises, we must further enhance the awareness of international tax planning, understand the tax system in various countries, grasp the development and changes of tax laws and regulations in time, and formulate a tax planning strategy according to the company’s business needs. In the international tax environment, The use of legitimate tax planning tools, effectively reduce the corporate tax burden, to achieve the company’s economic interests maximize business objectives. Beginning with the introduction of the characteristics of international tax planning, this article elaborated the characteristics of risk, complexity, legitimacy, professionalism and expectancy of international tax planning respectively. From the aspects of tax jurisdiction, tax law and policy, International Tax Convention III This paper analyzes the basis of international tax planning and on this basis puts forward several strategies for multinational enterprises to implement international tax planning, including the reasonable choice of transnational investment location, reasonable choice of enterprise organization, reasonable use of transfer pricing Strategy, a reasonable choice of accounting methods and the selection of other tax planning methods and other strategies.