跨国公司在华税务筹划研究

【作者】 孙涛；

【导师】 马春光；

【作者基本信息】 对外经济贸易大学 ， 企业管理， 2004， 硕士

【摘要】 税收筹划是纳税人应有的权利，是纳税人规避税收负担的主流形式。随着全球经济一体化进程的推进，尤其是电子商务的迅猛发展，跨国公司的纳税活动将呈现出更为复杂的特点。跨国公司作为国际税收筹划最重要的主体，利用自己雄厚的资金实力，充分研究、应用国际税收协定，并在全球范围内进行税额庞大的税收筹划，以使自己的价值最大化，此类著名案例已有许多并为人耳熟能详。我国是吸收跨国公司直接投资最多的发展中国家，截止2003年底，已累计批准外商投资企业465，277个，合同外资金额9431.3亿美元，实际使用外资金额5014.71亿美元。目前，跨国公司在我国的投资还在迅猛地增长，我国也由此成为跨国公司实施税收筹划的重要场所。跨国公司从其战略目标、组织结构到经营安排，无不体现着税收筹划的结果。一方面有些投资本身就是跨国投资中税收筹划的结果，另一方面在投资的经营过程中，也渗透着税收筹划的安排。加上我国针对外商投资的超国民优惠待遇，为跨国公司在华投资提供了更大的税收空间。更多还原

【Abstract】 Tax planning is the legal right of taxpayer, and also is the fist choice of taxpayer in order to avoid tax. With the globalization and economic integration, especially rapid development of E-commercial, tax planning of MNCs would be more and more complex and comprehensive. As the main body of international tax planning, MNCs take the advantage of plenty of capital and complete knowledge of tax laws of different countries to plan their tax around the global corporate setting. With sophisticated tax planning, MNCs save hundreds of thousands dollars and maximize their profit. China has attracted the most foreign investment among developing countries, as is evidenced by the fact that by the end of 2003 there had been 465 277 projects in operation with a total contractual value of US$943.13 billion and an actual value of US$501.471 billion. Moreover, MNCs still increase their investment in China at a high speed. As a result, China has become an important battlefield of MNCs’ tax planning, which was integrated in every business unit: strategy management, organization structure and business operation. On the one hand, the investments in China are the results of tax planning; on the other hand, the operation of investment also contains tax planning. Furthermore, the preferential national treatment policies adopted in China provide MNCs more room for tax planning.更多还原