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Tax planning for multinational companies

Author: LiuZuo From: www.yourpaper.net Posted: 2010-06-11 16:38:36 Read:
Keywords paper tax planning principle of internal tax management
Abstract as economic globalization, more and more enterprises to participate in international business, international business tax planning is very important.Enterprises must set up the scientific tax concept, grasp planning principle correct, choose appropriate method, for different operating environment and each management link system analysis to formulate corresponding legitimate tax planning scheme, reduce the global burden in order to achieve the maximization of enterprise value.

With the accelerated process of economic globalization, more and more Chinese enterprises began to enter the international market, participate in the international division of labor and international management.The production and operation of enterprises are faced with hitherto unknown complicated international political, economic and legal environment, tax collection methods of governments has also brought to the economic globalization and internationalization of transnational business of the continuous adjustment.Understanding and grasp of the international tax system, strengthen tax administration.The necessary tax planning.To safeguard the credibility of enterprises, reduce legal risks, reduce tax cost.Consolidate and plays an important role in development of the international market position.The international tax planning problems involved in the operation of a few points of view.

, establish the scientific concept of development of the tax planning, tax administration of
according to law

Tax planning refers to the taxpayer in the production process, in accordance with the tax laws and regulations, the tax law provides preferential conditions, through the production and operating activities of the arrangement and planning.To pay taxes according to law, legitimate to reduce tax cost, realize a kind of management activities of the maximization of enterprise value.
Tax planning is an important part of company management and financial management.Related to the profit distribution of enterprises and the government, and related legal responsibilities and rights and obligations.A direct impact on the enterprise cost and cash flow.The tax planning in corporate governance and financial management is becoming more and more obvious and prominent.
With the development of international communication, international trade and international capital flows faster, enterprises are facing the international tax system is complex and changeable, understand the national tax law.To pay taxes according to law, science and carry out tax planning.Evasion of tax law risk, is one of the necessary conditions for enterprise foothold in the international market, the survival and development of the.

two, correctly grasp the principle of tax planning, tax planning actively play the role of

Correctly grasp the principle of tax planning.Scientific understanding of tax planning in the production and operation of the status of tax planning, to play a positive role.To avoid legal risks, reduce the tax cost, realize the maximization of enterprise value.

(a) the principle of strict compliance
Tax law is the legal basis of the tax planning, tax planning is the enterprise in the tax law within the framework of management, investment and financing arrangements and planning.Knowledge of international tax management system, strictly abide by the laws and regulations on tax management and investment in your country.Xiamen fixed tax law provides planning space.Is the precondition of tax planning work.

(two) the overall interest maximization principle
Tax planning is part of company management and financial management, within the framework of the law service to the enterprise overall business development strategy.Make full use of the preferential tax policy and tax treaties.The necessary planning to link investment location, class, organizational structure, business scale, marketing, service type and the methods of accounting, business activities for the preferential tax collection and management, can reduce the overall tax burden, strive for the maximization of enterprise value.
Transnational management of enterprises.Multi-level organizational structure, engaged in various economic activities.Application of tax collection and management in different ways.Tax planning system formulation and tax planning scheme selection should be conducive to the overall interests of the enterprise and the cash flow.Simulation calculation of overall effect of different organization structure and economic trading tax and income tax, avoid the harm the overall interests because of local interests.

(three) the forward-looking principle of
Tax planning of future economic activity and tax matters should be planning and arrangements, should do the relative research work in advance, to establish comprehensive system of tax planning system.Scientific establish target of tax planning, careful making tax planning, schedule management, investment and financing activities of reasonable.Nip in the bud.

(four) the principle of dynamic management of
Amidst the winds of change of international business environment, international capital flows and trade exchange is various, national tax administration system and the continuous change of the policy, transnational operation should take full account of changes in the economic, political, cross-border investment and tax collection and management environment.To formulate and adjust the tax planning, tax planning for dynamic management.Changes in real-time tracking of tax policies and regulations.Make appropriate adjustment.To ensure the realization of tax planning objectives.

three, comparison and selection methods of tax planning, reduce the overall tax burden

Enterprises to carry out tax planning, should strictly abide by the law and the overall benefit maximization principle, forward-looking and dynamic for investment, financing and production, economic activity and tax behavior is the necessary arrangements and planning, simulation, and ultimately determine the tax planning schemes and methods, reduce tax cost.

(a) tax environment investigation
Transnational business should do the tax planning of preliminary investigation, collection and management of investment location and related party's political, economic, legal and industry situation, business information and investment, simulation calculation of comprehensive tax burden.Analysis of the tax risk, for the design of tax planning preparation.Research content mainly includes: the tax law and tax collection and management system, the change trend; preferential tax policies and tax relief measures; taxes, tax rate, tax object, tax basis and collection methods; to encourage investment and Reinvestment policy; avoidance of double taxation agreement.

(two) the use of tax policy and
Transnational management should understand and grasp the target market and business investment host country tax law and other related laws and regulations.Use of tax reduction and exemption, deduction, the cost of circulation tax deduction and tax policies for making up losses.Analyzing the differences between tax policy.Comprehensive assessment of the impact of differences in tax burden.The tax policy difference mainly as follows: the different national tax laws and policies; differences within the same country different area, different business model applicable regulations and policies; the same operational differences between subjects of the same economic behavior applicable regulations and policies.

(three) the use of tax havens,

Tax avoidance refers to attract foreign capital inflows, in a certain area and range, allows and encourages international investment, the investment enterprises of countries or regions breaks tax.
The company registered in tax havens, sign the related economic contract.Transit sales, services or entrust loan (transfer pricing).Can reduce or delay the tax burden.In tax havens registered company.Should give full consideration to the business process of long-term planning, enterprises of all types of facilities.Particularly in-depth assessment of tax haven Corporation no longer enjoy other double (multiple) effect generated by the side of preferential tax policy, through the professional intermediary service agencies to assist design and implementation plan.

four) transfer pricing
Transfer pricing refers to the related enterprises according to internal agreement price mutually provide products, services or property, the influence of tariff, value-added tax, income tax, reducing the overall tax burden.
Transfer pricing is conducive to control the capital flow direction and speed, taxes, profit transfer time.Transfer pricing shall refer to business and investment at market prices, to study business and investment is related to transfer pricing laws and regulations, the adjustment should be appropriate.To avoid the risk of related transactions review.
Including the transfer pricing forms:
1 procurement Pricing: business and investment location management bodies according to the internal price agreement to the Associate Company purchasing equipment, equipment and materials.Through the influence of tariff, value-added tax, the reverse effect of income tax, reducing the overall tax burden.
The 2 lease Pricing: business and investment location management bodies according to the internal price agreement leasing Associate Company equipment.To avoid or reduce tariffs, value-added tax, by
Adjust the rent prices, accelerating the recovery of equipment investment.
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