AB通讯的国际税收筹划案例分析

发布时间：2018-05-25 21:39

本文选题：AB通讯 + 国际税收　；参考：《辽宁大学》2014年硕士论文

【摘要】：我国在2003年成功加入世界贸易组织，我国的许多跨国企业通过利用世界贸易组织这个广阔的国际平台成功的走向海外、走向世界。但是与我国跨国企业走向世界相伴而生的是这些企业要面临着更加激烈和更加复杂的国际竞争。走出国门的企业所面临的激烈的国际竞争和之前在国内所面临的竞争是不尽相同的。如何在国际市场上站住脚跟，是这些走出去的企业所需要首要考虑的问题，如何在全球范围内获得比较优势和提高市场竞争力更是他们的首要任务。我国的这些走出去的企业可以从西方跨国公司进行国际税务筹划的典型案例中吸取经验和教训，并运用到本企业的税务筹划中去。当然，我国的这些跨国公司在进行国际税务筹划时，必然要有效利用不同国家的税收制度的差异以及他们的税收优惠政策。通过这样的筹划，可以减少企业的纳税负担，，增加企业的收益，提高企业的国际竞争力，使他们能够更好的发展壮大，能够更好的走出国门。本文以AB通讯作为研究对象，AB通讯是一家成功走向国外的通讯设备制造公司。AB通讯走向国外的原因就是由于国内市场的日趋饱和、发展空间有限。正是由于这种原因， AB通讯开始努力的走向国外，其国外业务也因此得到迅猛发展，在这种情况，它必然会遇到国际税收问题。本文首先介绍了AB通讯的基本情况和海外业务以及组织模式，其次分析了几个典型的国际税收筹划案例，并分析了AB通讯进行税收筹划所面临的风险和应对风险的对策以及应当注意的问题。希望能够给类似的跨国公司进行国际税收筹划提供一些借鉴。
[Abstract]:China joined the World Trade Organization successfully in 2003, and many multinational enterprises of our country successfully go overseas and go to the world by making use of the wide international platform of the World Trade Organization. However, with the multinational enterprises of our country going to the world, these enterprises have to face more intense and more complex international competition. The fierce international competition faced by enterprises going abroad is different from the domestic competition before. How to establish a foothold in the international market is the most important problem for these enterprises to consider, and how to gain the comparative advantage and improve the market competitiveness in the global scope is their primary task. These enterprises in our country can draw experience and lessons from the typical cases of international tax planning of western multinational corporations and apply them to the tax planning of our enterprises. Of course, these multinational corporations in our country must make effective use of the differences of tax system and their preferential policies in international tax planning. Through such planning, can reduce the tax burden of enterprises, increase the income of enterprises, improve the international competitiveness of enterprises, so that they can better development and growth, can better go abroad. In this paper, AB communication is a successful communication equipment manufacturing company abroad. The reason why AB communication goes abroad is due to the saturation of the domestic market and the limited development space. It is for this reason that AB Communication begins to make great efforts to go abroad, and its foreign business develops rapidly. In this case, it will inevitably encounter the problem of international taxation. This paper first introduces the basic situation of AB communication, overseas business and organization mode, and then analyzes several typical cases of international tax planning. The paper also analyzes the risks faced by AB Communications in tax planning, the countermeasures to deal with them and the problems to be paid attention to. I hope to provide some reference for similar multinational companies to carry out international tax planning.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7;F811.4

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