【作者】 秦俭；

【导师】 石友蓉；

【作者基本信息】 武汉理工大学 ， 会计学， 2007， 硕士

【摘要】 国际航运业是国家经济发展中一个重要的行业,对于保证世界经济的繁荣、促进国际贸易的发展起着举足轻重的作用。随着我国加入WTO,国际航运业的竞争势必会进一步的加剧,如何在激烈的市场竞争中求得生存和发展,是摆在我国国际航运企业面前的一个重要任务。税收筹划可以降低企业的税负,降低企业运营成本,直接影响企业的整体利益。税收筹划在我国国际航运企业提高国际竞争力中将会发挥更加重要的作用。在全球经济一体化下,我国国际航运企业如何进行有效的税收筹划,是值得我们研究的课题。本文采用理论阐述和案例研究相结合的研究方法,并运用比较分析法和因素分析法,首先阐述了国际航运企业税收筹划的特点及世界主要航运国家如美国、英国、法国、德国、挪威、荷兰、日本、新加坡的税收优惠制度,以及我国目前的国际航运业税收制度,论述了我国国际航运企业进行税收筹划的可能。其次,本文阐述了我国国际航运企业主要的税收筹划方法,包括通用的国际税收筹划方法和航运业专用的国际税收筹划方法,通用的国际税收筹划方法包括:在国际避税地进行公司注册和非国际避税地进行公司注册的税收筹划;专用的国际税收筹划方法指国际航运企业船舶登记的筹划;从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划,国际航运企业船舶租赁的筹划。笔者通过例举中远集团和招商局明华公司的税收筹划实例,阐述了上述税收筹划方法在实践中的具体运用。最后,笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。本文在对各主要航运国家的税收制度进行评述的基础上,结合我国的实际情况,将航运企业所能运用的税收筹划方式分为通用和专用两类,在理论上将税收筹划方式进行细化,并提出航运企业在进行税收筹划的过程中可能遇到的风险,如外汇管制、政治风险等,提出应对该风险的一些措施,并对其前景进行展望,充分论证了我国航运企业国际税收筹划的可行性和必要性。更多还原

【Abstract】 International marine is a very important industry to the country’s economic development. It acts as a significant role in the prosperity of world economy and the development of international trade. As China has entered into WTO, the competition in the field of international marine will be more strong. How to survive and develop in thus situation will be a vital task to the international marine enterprises of Chinese. Tax planning could reduce enterprises’ taxation and reduce enterprises’ cost; it could influence the whole benefit of enterprises direct. Tax planning could act an important role more and more in our nation international marine enterprises to improve their international competition. Under economic globalization, how to planning effective in our nation international marine enterprises will be a worth study topic.This thesis is tie up my subject, it discusses the idea with theory analyzing and case Researching together, and with the methods of comparison and factor analysis. At first, we described the shipping policy, and the characteristics of shipping enterprises’ accounting calculation and tax planning, and the taxing preferential system of the major shipping countries as America, Britain, France, Germany, Norway, Japan, Singapore and China. It discussed the possibility of our international shipping enterprises’ tax planning.Secondly, the thesis described the main methods of our international shipping enterprises’ tax planning. It includes general and special tax planning methods. The general methods include using tax planning methods in the international tax shelters and non international tax shelters. The special methods of international shipping enterprises’ tax planning include the planning of ship registry, depreciation, impairment and financial lease.The thesis described the tax planning examples of ZhongYuan Corporation and the MingHua Company of Merchants bureau. It discussed the concrete application in practice of the above tax planning methods.At last,we discussed the problems we should be pay attention to and the developing prospect in the tax planning.On the basis of the review of the main countries’ tax system, and based on the practical situation in China, I divided the tax planning methods into two groups, general and special one, and put forward the venture we may met in the process of the tax planning ,as foreign exchange control,political risks and so on. I proposed some of measures coping with the risks, and have a prospect on it, and fully demonstrated the feasibility and necessity on the international tax planning of our country.更多还原