CC汽车集团公司国际税收筹划案例分析

发布时间：2018-04-15 00:14

本文选题：CC汽车集团公司 + 转让定价　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着经济形势和跨国公司的全球化与一体化,跨国公司往往利用国家间税制差异来规避税收。在华跨国公司为我国经济做出贡献的同时,也带走了一部分利润,使国内的利益不断向外转移,对我国和世界的经济秩序造成了不利的影响。我国自09年建立了《特别纳税调整实施办法(试行)》(国税发[2009]2号),开始关注集团公司纳税筹划等税务风险。为防止跨国企业的税收流失,我国政府建立了跨国公司的转让定价制度,积极地对转让定价行为进行反避税。国家在纳税调整法方面不断的进行调整,同时出台了很多有关转让定价的法案,以期使中国企业的转让定价行为更加规范化,很多跨国公司及集团企业积极的响应国家的号召,通过不违反国家政策的途径,积极应对法律法规调整后所产生的一些局面,寻求更为灵活的解决办法。转让定价隶属于企业税收筹划的范畴,企业需要从全局出发,既要顺应税收政策的潮流,又要综合兼顾企业的整体利益。要深刻而且全面的去权衡应对,不能目光狭隘,单纯为了税收筹划而进行筹划。我国自加入世界贸易组织(WTO)以来,中国的跨国公司通过借用世界贸易组织(WTO)这个国际的广阔平台成功的走向了世界。但与此相伴而生是日趋激烈的竞争。与之前在国内所面临的竞争不同。如何稳步于国际市场是这些走出去的跨国公司优先考虑的。本文以国内一家成功实现“走出去”的CC汽车集团公司为例,首先介绍该公司的研究背景,通过典型案例,说明了CC汽车集团公司在税收筹划方面面临着的几个不可避免的风险,以及在应对风险时需要采用的对策及几个需要引起重视的问题。从而在涉及国际税收筹划相关问题时为更多的国内跨国公司提供借鉴,并希冀国内的这些跨国公司在全球化这一大浪潮下走的更远更好。
[Abstract]:With the economic situation and the globalization and integration of transnational corporations, transnational corporations often take advantage of tax differences between countries to avoid taxation.While the multinational corporations in China have made contributions to China's economy, they have also taken away part of the profits, which has made the domestic interests continuously shift outward, which has had a negative impact on the economic order of our country and the world.Since 2009, China has established the implementation measures of Special tax Adjustment (trial) (No. 2 of National Taxation [2009]), and has begun to pay attention to tax risks such as tax planning of group companies.In order to prevent the tax loss of multinational enterprises, our government has established the transfer pricing system of multinational corporations, and actively carried out anti-tax avoidance of transfer pricing.The state has constantly adjusted the tax adjustment law, and at the same time has issued many laws on transfer pricing in order to standardize the transfer pricing behavior of Chinese enterprises. Many multinational corporations and group enterprises have responded positively to the call of the state.Through the way of not violating the national policy, we should actively deal with some situations after the adjustment of laws and regulations, and seek more flexible solutions.Transfer pricing belongs to the scope of enterprise tax planning, enterprises need to proceed from the overall situation, not only to comply with the trend of tax policy, but also to give consideration to the overall interests of the enterprise.To weigh the response deeply and comprehensively, not narrow-minded, purely for tax planning and planning.Since China's accession to the World Trade Organization (WTO), China's multinational companies have successfully entered the world by borrowing the World Trade Organization (WTO) as a broad international platform.But it is accompanied by increasingly fierce competition.It is different from the competition in China.How to steady in the international market is a priority for these multinational companies.In this paper, a successful "go out" car group company in China is taken as an example. Firstly, the research background of the company is introduced, and a typical case is given.This paper explains some unavoidable risks in tax planning of CC Automobile Group Company, the countermeasures to deal with them and some problems that need to be paid attention to.Therefore, it can provide reference for more domestic multinational corporations when it comes to the related issues of international tax planning, and hope that these domestic multinationals will go further and better under the tide of globalization.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7;F812.42

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