G公司在华税务筹划研究

发布时间：2018-03-31 11:40

本文选题：外商投资企业　切入点：税务筹划　出处：《中国海洋大学》2014年硕士论文

【摘要】：本文借鉴了国内外对税务筹划的相关理论，以G公司为例，分析了目前外商投资企业在华的经营现状和纳税情况，并对银行目前创新的融资产品进行了特色分析，并得出了这些情况下能如何影响企业的纳税筹划；论述采取了实证研究方法。从G公司在华发展的不同阶段入手，对G公司采用的合理避税手段的优势和劣势进行分析，并且依据我国国情，提出了针对我国税收法制和协调监管方面的相关建议。根据笔者在银行任职多年的经验，对外商投资企业在华投资主要是为了享受低廉的土地及人力成本，但相对较高的税负成了他们首要面对和解决的问题；形形色色的合理避税手段确实给我国的税收和经济发展带来一定影响，有些避税做法甚至常规化、系统化。笔者建议在吸引外资，，拉动当地经济增长和就业的同时，对这些伴生的现象和问题要深入研究，防止这种外来投资带动的经济增长成为一把双刃剑。企业税收筹划是一个存在已久的概念，在发达国家很早就出现了，从古至今人们对税收筹划产生诸多遐想。随着税收筹划在跨国公司和国内大型企业的普遍应用，税收筹划这个非常有“含金量”的概念引起了越来越多中国企业的重视。一些企业利用自身的财务人才或者委托税务代理机构开始了税收筹划方面的尝试。
[Abstract]:Based on the relevant theories of tax planning at home and abroad and taking G Company as an example, this paper analyzes the current operating situation and tax situation of foreign-invested enterprises in China, and analyzes the characteristics of the innovative financing products of banks.How to influence the tax planning of enterprises under these circumstances is obtained, and the empirical research method is adopted.Starting with the different stages of G Company's development in China, this paper analyzes the advantages and disadvantages of the reasonable tax avoidance means adopted by G Company, and puts forward some relevant suggestions on tax legal system and coordinated supervision according to the situation of our country.According to the experience of the author in the bank for many years, the main purpose of investing in China is to enjoy the low land and manpower cost, but the relatively high tax burden has become the first problem that they face and solve.All kinds of reasonable tax avoidance methods do have a certain impact on the tax revenue and economic development of our country, and some tax avoidance practices are even regularized and systematized.The author suggests that while attracting foreign investment and stimulating local economic growth and employment, we should deeply study the phenomena and problems associated with these problems so as to prevent this kind of economic growth driven by foreign investment from becoming a double-edged sword.Enterprise tax planning is a concept that has existed for a long time. It has appeared in developed countries for a long time, and people have had a lot of reverie on tax planning since ancient times.With the widespread application of tax planning in multinational corporations and domestic large enterprises, the concept of tax planning has attracted more and more attention from Chinese enterprises.Some enterprises use their own financial talents or entrust tax agencies to start tax planning attempts.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F416.82;F812.42

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