论文总字数：20491字

摘 要

随着经济全球化的发展，世界上的各个经济主体的联系越来越紧密，许多公司已经不仅仅局限于国内市场的发展，而将目光投向了巨大的海外市场，大量资金投向了市场广阔，劳动力廉价，税收负担低的国家或地区，跨国公司应运而生。自从我国改革开放，加入WTO以来，我国跨国公司进行海外投资规模越来越大，在海外开展经营活动越来越频繁，承担的税收负担也越来越重。

本文将从国际税收筹划的概念、特点、筹划依据等相关的理论入手，详细介绍我国跨国公司在投资以及生产经营过程中的基本筹划策略。我国跨国公司在进行海外投资时，要选择有税收优惠政策以及低税率甚至是无税的国家或地区。在选择好投资地点后，再来考虑是开设分公司还是子公司，这两种组织形式各有各的缺点及优点，需要根据公司自身具体情况来选择公司组织形式。另外我国跨国公司在生产及销售过程中也可以根据公司的具体情况选择相应的筹划策略。在生产销售过程中可利用的策略很多，如转移定价、跨国收购等，另外在收益分配战略中也可以利用国际税收协定以及降低股利支付率的方法来进行筹划。本文还研究分析了我国跨国公司进行国际税收筹划的不足并且针对所存在的问题提出相关的建议。

关键词：跨国公司；国际税收筹划；基本策略

Research on International Tax Planning Strategy of Multinational Corporations

Abstract

With the development of economic globalization,the world various economic entities linked more closely, in such a free and fair market environment, the exchange of goods and services between countries has become more and more frequent, many companies have not only limited to the development of the domestic market, and eyeing the huge overseas market, a lot of money on the broad market, cheap labor, low tax burden on countries or regions, multinational companies play an increasingly important role in the world economy. Since China"s reform and opening up, accession to the WTO, China"s multinational companies to invest more and more overseas, overseas business activities more and more frequently, the tax burden is also heavier and heavier. How to carry out effective international tax planning and improve the competitiveness of the company is one of the most important issues to be paid attention to.

This article will start from the concept of international tax planning, characteristics, planning and other related theories, details of China"s multinational companies in the investment and production and management of the basic planning strategy. China"s multinational companies in the overseas investment, we must choose a preferential tax policy and low tax rates or even no tax countries or regions. After choosing a good investment location, to consider whether to open a branch or subsidiary, the two forms of organization have their own shortcomings and advantages, according to the company"s own needs to choose the company"s organizational form. In addition, China"s multinational companies in the production and sales process can also be based on the specific circumstances of the company to choose the appropriate planning strategy. Can be used in the process of production and sales in many ways, such as transfer pricing, cross-border acquisitions, in addition to the income distribution strategy can also use the international tax agreement and the methods to reduce the dividend payment rate for planning. This paper also analyzes the problems of international tax planning for multinational corporations in china.

Keywords: Multinational Corporations; International Tax Planning; Basic Strategy

目 录

摘 要 I

Abstract II

目 录 III

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.2.1理论意义 1

1.2.2实践意义 1

1.3 研究内容及方法 2

1.4 论文框架 2

第二章 文献综述 3

2.1 国内研究现状 3

2.2 国外硏究现状 4

第三章 国际税收筹划理论基础 5

3.1国际税收筹划的概述 5

3.1.1国际税收筹划概念 5

3.1.2国际税收筹划的特点 5

3.2跨国公司国际税收筹划的产生基础 5

3.2.1内在基础 5

3.2.2外在基础 5

第四章 我国跨国公司经营活动中税收筹划的基本策略 7

4.1 我国跨国公司投资决策中税收筹划的基本策略 7

4.1.1跨国投资地点的选择策略 7

4.1.2公司组织形式的选择策略 8

4.2我国跨国公司生产及销售中税收筹划的基本策略 10

4.2.1利用转移定价 10

4.2.2利用跨国收购 10

4.2.3电子商务节税 10

4.3我国跨国公司收益分配战略中税收筹划的基本策略 11

4.3.1利用国际税收协定节税 11

4.3.2降低股利支付率 11

第五章 我国跨国公司进行国际税收筹划的不足及相关建议 12

5.1我国跨国公司国际税收筹划的不足 12

5.1.1筹划意识不强 12

5.1.2专业性不高 12

5.1.3缺乏全局意识，片面追求局部利益 12

5.1.4忽视税收筹划的风险 12

5.2我国跨国公司进行国际税收筹划的相关建议 12

5.2.1加强税收筹划意识 12

5.2.2提高国际税收筹划的专业水平 13

5.2.3树立全局、长远观念 13

5.2.4要警惕税收陷阱 13

5.2.5充分了解各国税收制度及相关信息 13

5.2.6要对国际税收筹划本身进行成本、收益和风险分析 13

致 谢 15

参考文献（References） 16

第一章 绪 论

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