P公司通过转移定价方式的所得税纳税筹划案例研究

发布时间：2018-03-06 23:10

本文选题：跨国公司　切入点：P公司　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：跨国公司作为全球经济一体化的重要参与者甚至是组织者,参与着激烈的全球市场竞争,最大限度的追求利润压缩成本而在国际市场上取得竞争优势更是跨国公司经营管理中的首要目标。而赋税在跨国公司的各项成本费用支出中占据着重要比重,其大小直接影响企业的经济利益。跨国公司在全球范围内的税负水平,由于各税收主权国税法、税率、税基的不同存在着可以操作的空间,因此跨国企业出于追求利润最大化的目的而在全球范围内围绕转移定价进行国际税收筹划削减税费成本,已成为企业发展战略中必须考虑的重要环节。而P公司作为全球新兴行业跨国公司的巨头,其采取的以转移定价为手段的所得税纳税筹划方法,是许多跨国企业避税效仿的典型对象,对其进行研究有助于了解类似避税方法的操作方式,具有现实的研究意义。本案例就以P公司避税案例为例,从国内外关于转移定价纳税筹划的研究以及概念入手,分析其如何利用全球公司范围内的各项资源,包括各个国家税收法律和制度的差异以及为吸引外资为跨国集团提供的税收优惠政策等,再通过复杂的组织结构设计,在低风险低成本的前提下,为公司节省了大量所得税现金流,在合法的前提下截留了巨额的海外税后收益。希望能给类似跨国公司进行国际税收筹划提供一些借鉴。
[Abstract]:As an important participant or even organizer of global economic integration, multinational corporations participate in fierce global market competition. To maximize the pursuit of profit reduction costs and to gain competitive advantage in the international market is the primary goal of multinational corporations, and tax plays an important role in the various costs and expenses of multinational corporations. Its size directly affects the economic interests of enterprises. The level of tax burden of multinational corporations in the global scope, due to the different tax sovereign tax laws, tax rates, tax bases, there is room for operation. Therefore, in order to pursue the goal of maximizing profits, multinational enterprises carry out international tax planning to reduce the cost of taxes and fees around the world by means of transfer pricing. It has become an important part of the enterprise development strategy, and P Company, as the giant of the global multinational corporations, adopts the income tax planning method, which takes the transfer pricing as the means. It is a typical object that many multinational enterprises follow in tax avoidance. The research on it is helpful to understand the operation mode of similar tax avoidance methods and has practical significance. This case takes the tax avoidance case of P Company as an example. Starting with the research and concept of tax planning of transfer pricing at home and abroad, this paper analyzes how to utilize the resources of global companies. Including the differences in tax laws and systems of various countries and the tax preferential policies offered to multinational groups in order to attract foreign capital, and through the complex organizational structure design, under the premise of low risk and low cost, It saves a large amount of income tax cash flow for the company, withholds the huge overseas after-tax income under the legal premise, hoping to provide some reference for the similar multinational corporation to carry on the international tax planning.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.7;F275

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