学位论文—-论企业跨国经营的税收筹划问题.doc

1 学位论文题目论企业跨国经营的税收筹划问题站点学****形式函授入学年级所学专业工商管理学培养层次本科学生姓名联系电话指导教师 201 6年4月10日 2 摘要本文以税收筹划理论为指导,对跨国公司税收筹划的可行性和特性进行分析,提出跨国公司进行税收筹划的主要方法和应注意的问题,以期对我国跨国经营公司提供借鉴。我国加入 WTO 后,对外经济贸易激增,跨国经营企业若要在国际贸易中取得更大的赢利就必须寻求降低国际贸易成本和费用的方法,如何减少国际贸易税款支出即成为企业面临的现实问题。由于世界各国(或地区)的税种、税率、税收优惠政策等千差万别,为企业开展国际税收筹划提供了广阔的空间;经济全球化、贸易自由化、金融市场自由化以及电子商务的发展都为国际税收策划提供了可能。在科技进步、通讯发达、交通便利的条件下,跨国企业资金、技术、人才和信息等生产资料的流动更为便捷,这为进行国际税收筹划提供了条件。“国际税收筹划”在国际上早已成为企业投资、理财和经营活动中的一项重要工作,但在我国还是个新概念。我国企业要从维护自身整体的长远利益出发,摒弃偷、漏税等短期行为,利用国际税法规则,对生产经营活动事先进行安排和运筹,使企业既依法纳税又能充分享有国际税法所规定的权利和优惠政策,以获得最大的税收利益。关键词:国际税收税率跨国公司 3 Abstract Based on the theory of tax planning, tax planning and feasibility of Multi-National Corporation are analyzed, put forward the main methods of tax planning and Multi-National Corporation should pay attention to the problem, in order to provide reference for China's pany. After China's accession to WTO, foreign economic and trade surge, multinational enterprises to obtain greater profits in international trade must seek ways to reduce the cost of international trade and international trade costs, how to reduce the tax expenditure has e a real problem facing enterprises. Because countries (or regions) of the tax, tax rate, tax preferential policies differ in thousands of ways, provided a wide space for the development of international tax planning of enterprises; the development of economic globalization, trade liberalization, financial market liberalization and the merce provides access to international tax planning. In the progress of science and technology, communications developed, convenient transportation conditions, multinational capital, technology, talent and information production data flows more easily, the international tax planning to provide the conditions. "International tax planning" in the world has e an important task of enterprise investment, financial and business activities, but in China is still a new concept. Our enterprises should start from their overall long-term interests, instead of s