本文選題：外商投資企業(yè)　切入點(diǎn)：稅務(wù)籌劃　出處：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：本文借鑒了國(guó)內(nèi)外對(duì)稅務(wù)籌劃的相關(guān)理論，以G公司為例，分析了目前外商投資企業(yè)在華的經(jīng)營(yíng)現(xiàn)狀和納稅情況，并對(duì)銀行目前創(chuàng)新的融資產(chǎn)品進(jìn)行了特色分析，并得出了這些情況下能如何影響企業(yè)的納稅籌劃；論述采取了實(shí)證研究方法。從G公司在華發(fā)展的不同階段入手，對(duì)G公司采用的合理避稅手段的優(yōu)勢(shì)和劣勢(shì)進(jìn)行分析，并且依據(jù)我國(guó)國(guó)情，提出了針對(duì)我國(guó)稅收法制和協(xié)調(diào)監(jiān)管方面的相關(guān)建議。 根據(jù)筆者在銀行任職多年的經(jīng)驗(yàn)，對(duì)外商投資企業(yè)在華投資主要是為了享受低廉的土地及人力成本，但相對(duì)較高的稅負(fù)成了他們首要面對(duì)和解決的問(wèn)題；形形色色的合理避稅手段確實(shí)給我國(guó)的稅收和經(jīng)濟(jì)發(fā)展帶來(lái)一定影響，有些避稅做法甚至常規(guī)化、系統(tǒng)化。筆者建議在吸引外資，，拉動(dòng)當(dāng)?shù)亟?jīng)濟(jì)增長(zhǎng)和就業(yè)的同時(shí)，對(duì)這些伴生的現(xiàn)象和問(wèn)題要深入研究，防止這種外來(lái)投資帶動(dòng)的經(jīng)濟(jì)增長(zhǎng)成為一把雙刃劍。 企業(yè)稅收籌劃是一個(gè)存在已久的概念，在發(fā)達(dá)國(guó)家很早就出現(xiàn)了，從古至今人們對(duì)稅收籌劃產(chǎn)生諸多遐想。隨著稅收籌劃在跨國(guó)公司和國(guó)內(nèi)大型企業(yè)的普遍應(yīng)用，稅收籌劃這個(gè)非常有“含金量”的概念引起了越來(lái)越多中國(guó)企業(yè)的重視。一些企業(yè)利用自身的財(cái)務(wù)人才或者委托稅務(wù)代理機(jī)構(gòu)開(kāi)始了稅收籌劃方面的嘗試。
[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.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F416.82;F812.42

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