广东JD集团跨国公司框架下的税务筹划应用研究

发布时间：2018-07-20 08:53

【摘要】：随着中国经济的快速发展,中国企业不断地发展壮大,中国企业进入国际市场有了广阔的发展空间。国际税收环境为跨国公司带来机遇的同时,还带来了巨大挑战。从所周知,通过税务筹划,可以令企业在合法合理的前提下减轻税收负担、降低企业经营成本、最大限度增加企业的效益。而且我们国家税收种类繁多,税收立法层次不高,税收政策变化频繁,这方面的专业人才非常匮乏,如何较全面地掌握操作难度较大的税务筹划技巧是摆在企业管理者面前的一道难题。在当前经济增长放缓、企业利润微薄的情况下,通过合理的税务筹划改善赢利更是具有重要的实践意义,并且,跨国企业的税务筹划也属于一个备受关注的问题。对于跨国企业的税务筹划来说,这是一个关键的工作,并且人们越来越重视机构框架模型和离岸企业。为了加入到国际市场中参与竞争、降低风险与减少国际经营成本,制定战备布局与规划策略,搭建境内境外母子公司架构的组织形式与离岸经营是我国公司务必考虑的模式。利用跨国企业的架构制定税务筹划,尽可能多地合法留存利润,为企业的扩张与发展积蓄力量,是我国公司发展阶段的关键过程,对国际化运行内的中国公司具有一定的实践性价值。本文通过纳税者的角度来分析如何搭建跨国形式的公司组织架构及包括离岸公司的跨国公司税务筹划进行研究,并对运用跨国公司形式的组织进行避税的过程中可能会面临的法律与税务问题,准备好相应的对策,提出各种预案。尤其,作者对跨国经营公司的组织架构、离岸公司、转让定价、营销型无形资产等进行了比较系统的阐述,并结合JD集团的实例分析,显示JD集团在世界各地的组织状况,理论联系实际,推算演练这些概念在跨国公司的应用效果,而且对中国的税法与征管制度及其漏洞缺陷进行了深入的思考,希望对我国特有法律框架下的本国跨国公司的国际税务筹划有更深入的理解,并通过研究来追求企业最大利润效果。笔者希望通过对跨国经营企业税务筹划方法的分析研究对国际化进程中的中国企业有所帮助。
[Abstract]:With the rapid development of China's economy and the continuous development and expansion of Chinese enterprises, the entry of Chinese enterprises into the international market has a broad space for development. The international tax environment brings opportunities to transnational corporations and brings great challenges. It is well known that tax planning can reduce the tax burden of enterprises under the premise of legitimate and reasonable. In order to reduce the operating cost of enterprises and maximize the benefit of the enterprises, our country has a wide variety of taxes, the tax legislation level is not high, the tax policy changes frequently, and the professional talents are very scarce in this respect. How to master the difficult tax planning skill in a more comprehensive way is a difficult problem in front of the enterprise managers. When the economic growth is slow and the profit of the enterprise is low, it is of great practical significance to improve the profit through reasonable tax planning, and the tax planning of the multinational enterprises is also a matter of concern. For the tax planning of the multinational enterprises, this is a key work, and people are paying more and more attention to the institutions. Frame model and offshore enterprise. In order to participate in the competition in the international market, reduce the risk and reduce the international operating cost, formulate the readiness layout and planning strategy, build the organization form and offshore operation of the domestic and foreign parent and child company structure and offshore operation is the model that our country must consider. It is possible to retain profits legally and accumulate power for the expansion and development of the enterprise. It is the key process in the development stage of our company. It has a certain practical value for the Chinese companies in the international operation. This paper analyzes how to build a multinational corporation organization structure and the transnational public of the Off Shore Company through the taxpayer's point of view. The tax planning of the company is studied, and the legal and tax problems that may be faced in the process of tax avoidance in the use of multinational corporations are prepared and the corresponding countermeasures are prepared. In particular, the author makes a comparative system of the organizational structure of the transnational business companies, the Off Shore Company, the transfer pricing, the marketing intangible assets and so on. According to the case analysis of JD group, it shows the organization status of JD group in all parts of the world, the theory and practice, the application effect of these concepts in the multinational corporation, and the deep thinking about the tax law and the tax collection and management system and the loopholes in China, and hope that the national multinational corporation under the unique legal framework of our country is expected. The international tax planning has a more in-depth understanding, and through research to pursue the maximum profit of the enterprise. I hope that through the analysis of the analysis of the tax planning methods of transnational enterprises, it is helpful to the Chinese enterprises in the process of internationalization.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.7;F812.42

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