發(fā)布時(shí)間：2018-04-24 02:18

  本文選題：外商投資性公司 + 資本弱化��； 參考：《廈門(mén)大學(xué)》2014年碩士論文

【摘要】：跨國(guó)公司在一國(guó)展開(kāi)投資運(yùn)營(yíng)的過(guò)程中,其財(cái)稅部門(mén)會(huì)時(shí)時(shí)地關(guān)注該國(guó)財(cái)稅政策動(dòng)向。根據(jù)當(dāng)?shù)刎?cái)稅政策的變化,適時(shí)對(duì)其在該國(guó)投資相關(guān)業(yè)務(wù)單元的組織架構(gòu)、投融資路徑、資本結(jié)構(gòu)等做出新的設(shè)計(jì)或調(diào)整。通過(guò)資本弱化等有效的稅收籌劃方法實(shí)現(xiàn)股東利潤(rùn)最大化的財(cái)務(wù)目標(biāo)。 2008年《中華人民共和國(guó)企業(yè)所得稅法》實(shí)施后,對(duì)內(nèi)外資企業(yè)統(tǒng)一按25%稅率征收企業(yè)所得稅并對(duì)非居民企業(yè)股息所得征收20%預(yù)提所得稅。除對(duì)香港等少數(shù)與中國(guó)簽訂稅收協(xié)定或特殊安排的國(guó)家或地區(qū)的非居民企業(yè)符合條件的股息所得減按5%征收外,其他均減按10%征收。這促使外國(guó)投資者紛紛探索對(duì)其在華投資運(yùn)營(yíng)模式進(jìn)行重組,尋求替代此前慣用的BVI離岸公司投資路徑的最佳方法。 外商LELP環(huán)保是上述謀求轉(zhuǎn)變的外國(guó)投資者之一。LELP環(huán)保于2008年入華投資。2009年中,其財(cái)稅部門(mén)即著手研究如何結(jié)合中國(guó)內(nèi)地的相關(guān)財(cái)稅政策對(duì)公司在華投資運(yùn)營(yíng)模式做出優(yōu)化。 本文從財(cái)稅角度對(duì)LELP環(huán)保在華設(shè)立投資性公司的可行性進(jìn)行分析。文章在介紹了相關(guān)理論和政策后,以LELP環(huán)保實(shí)例分三個(gè)層面展開(kāi)分析：一、公司背景介紹和原模式的問(wèn)題分析；二、設(shè)立外商投資性公司的架構(gòu)構(gòu)建、重組稅務(wù)分析和設(shè)立城市選擇；三、就新模式在投融資、稅務(wù)兩方面進(jìn)行單項(xiàng)分析后,采用折現(xiàn)回收期和盈利指數(shù)法分析了設(shè)立外商投資性公司的綜合效益。最后得出LELP環(huán)保在華設(shè)立外商投資性公司具備可行性的結(jié)論并推廣得出此模式對(duì)類似公司具有參考意義。
[Abstract]:In the process of investment operation in a country, the finance and taxation department of multinational corporation will pay close attention to the trend of finance and tax policy of that country from time to time. According to the changes of local fiscal and taxation policies, the organization structure, investment and financing path, capital structure of relevant business units in the country should be designed or adjusted in good time. The aim of maximizing shareholders' profit is realized by effective tax planning methods such as capital weakening. After the implementation of the Enterprise income tax Law of the people's Republic of China in 2008, the enterprise income tax is levied on domestic and foreign enterprises at the rate of 25% and 20% on the dividend income of non-resident enterprises. Except for Hong Kong and a few countries or regions that have concluded tax treaties or special arrangements with China, the dividend income of the eligible non-resident enterprises shall be reduced by 5%, and the rest shall be taxed by 10%. This has prompted foreign investors to explore the best way to restructure their investment operations in China, looking for the best way to replace the previously used investment path of BVI offshore companies. Foreign LELP Environmental Protection is one of the foreign investors seeking to change. LELP Environmental Protection invested in China in 2008. In mid-2009, its finance and taxation department began to study how to optimize the company's investment and operation mode in China in the light of the relevant fiscal and taxation policies in mainland China. This paper analyzes the feasibility of setting up investment company of LELP environmental protection in China from the angle of finance and taxation. After introducing the relevant theories and policies, the paper analyzes the environmental protection examples of LELP in three aspects: first, the company background and the original model of the problem analysis; second, the establishment of a foreign investment company structure, Thirdly, after single analysis of the new model in investment and financing and tax, the comprehensive benefit of setting up foreign investment company is analyzed by the method of discounted payback period and profit index. Finally, it is concluded that it is feasible for LELP to set up foreign investment companies in China and this model has reference significance for similar companies.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.7;F275;F812.42

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5 周s，

本文編號(hào)：1794690