中国银联国际涉税问题研究

发布时间：2018-05-30 11:12

本文选题：国际业务 + 税收筹划　；参考：《上海交通大学》2012年硕士论文

【摘要】：随着中国加入世界贸易组织,越来越多的企业走出国门,作为中国境内唯一从事银行卡跨行信息转接与清算支付业务的企业,中国银联在成立后短短几年时间即全面启动国际化战略,在国际业务快速发展的过程中,由于国际化带来的国与国之间经营环境、法律政策的不同,同时,由于银联自身从事的特殊业务,国际涉税问题和国际税务风险愈来愈成为摆在中国银联国际化发展面前的一个重要课题。本文通过分析中国银联国际业务的特点,找出公司国际化发展过程中的涉税问题和不足,利用常设机构、转移定价等国际税收筹划方法和经合组织(OECD)的规定,详细分析现阶段企业面临的国际涉税问题,主要包括境外机构纳税的理论依据和纳税方法的确定;同时利用注册形式、国际避税地、转移定价和资本弱化等常用的国际税收筹划方法,结合具体案例,详细分析企业目前机构注册形式选择的问题和未来业务发展中如何有效降低税收成本,并给出具体的建议。本文的研究成果不仅对中国银联国际涉税问题具有指导意义,并且也希望给类似跨国经营的企业提供一些可以借鉴的经验。
[Abstract]:With China's entry into the World Trade Organization (WTO), more and more enterprises are going abroad. As the only enterprises in China engaged in banking card inter-bank information transfer and settlement and payment, Just a few years after its establishment, China UnionPay launched its internationalization strategy in an all-round way. In the process of rapid development of international business, due to the different business environment and legal policies between countries brought about by internationalization, at the same time, Due to the special business of UnionPay itself, the international tax problem and the international tax risk are becoming an important subject in front of the international development of China UnionPay. By analyzing the characteristics of the international business of China UnionPay, this paper finds out the problems and deficiencies concerning tax in the course of the international development of the company, and makes use of the international tax planning methods such as permanent establishment, transfer pricing, etc., and the provisions of OECD / OECD. This paper analyzes in detail the international tax-related problems faced by enterprises at this stage, mainly including the theoretical basis and the determination of tax payment methods for overseas institutions, and at the same time, using the form of registration, international tax havens, In this paper, some common international tax planning methods, such as transfer pricing and capital weakening, are used to analyze in detail the selection of registration form and how to effectively reduce the tax cost in the future business development, and some specific suggestions are given. The research results of this paper not only have the guiding significance to the international tax problem of China UnionPay, but also hope to provide some experience for the similar multinational enterprises.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2;F811.4

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