廣東JD集團跨國公司框架下的稅務籌劃應用研究
發(fā)布時間：2018-07-20 08:53
【摘要】：隨著中國經(jīng)濟的快速發(fā)展,中國企業(yè)不斷地發(fā)展壯大,中國企業(yè)進入國際市場有了廣闊的發(fā)展空間。國際稅收環(huán)境為跨國公司帶來機遇的同時,還帶來了巨大挑戰(zhàn)。從所周知,通過稅務籌劃,可以令企業(yè)在合法合理的前提下減輕稅收負擔、降低企業(yè)經(jīng)營成本、最大限度增加企業(yè)的效益。而且我們國家稅收種類繁多,稅收立法層次不高,稅收政策變化頻繁,這方面的專業(yè)人才非常匱乏,如何較全面地掌握操作難度較大的稅務籌劃技巧是擺在企業(yè)管理者面前的一道難題。在當前經(jīng)濟增長放緩、企業(yè)利潤微薄的情況下,通過合理的稅務籌劃改善贏利更是具有重要的實踐意義,并且,跨國企業(yè)的稅務籌劃也屬于一個備受關注的問題。對于跨國企業(yè)的稅務籌劃來說,這是一個關鍵的工作,并且人們越來越重視機構框架模型和離岸企業(yè)。為了加入到國際市場中參與競爭、降低風險與減少國際經(jīng)營成本,制定戰(zhàn)備布局與規(guī)劃策略,搭建境內(nèi)境外母子公司架構的組織形式與離岸經(jīng)營是我國公司務必考慮的模式。利用跨國企業(yè)的架構制定稅務籌劃,盡可能多地合法留存利潤,為企業(yè)的擴張與發(fā)展積蓄力量,是我國公司發(fā)展階段的關鍵過程,對國際化運行內(nèi)的中國公司具有一定的實踐性價值。本文通過納稅者的角度來分析如何搭建跨國形式的公司組織架構及包括離岸公司的跨國公司稅務籌劃進行研究,并對運用跨國公司形式的組織進行避稅的過程中可能會面臨的法律與稅務問題,準備好相應的對策,提出各種預案。尤其,作者對跨國經(jīng)營公司的組織架構、離岸公司、轉讓定價、營銷型無形資產(chǎn)等進行了比較系統(tǒng)的闡述,并結合JD集團的實例分析,顯示JD集團在世界各地的組織狀況,理論聯(lián)系實際,推算演練這些概念在跨國公司的應用效果,而且對中國的稅法與征管制度及其漏洞缺陷進行了深入的思考,希望對我國特有法律框架下的本國跨國公司的國際稅務籌劃有更深入的理解,并通過研究來追求企業(yè)最大利潤效果。筆者希望通過對跨國經(jīng)營企業(yè)稅務籌劃方法的分析研究對國際化進程中的中國企業(yè)有所幫助。
[Abstract]:With the rapid development of China's economy and the continuous development and expansion of Chinese enterprises, the entry of Chinese enterprises into the international market has a broad space for development. The international tax environment brings opportunities to transnational corporations and brings great challenges. It is well known that tax planning can reduce the tax burden of enterprises under the premise of legitimate and reasonable. In order to reduce the operating cost of enterprises and maximize the benefit of the enterprises, our country has a wide variety of taxes, the tax legislation level is not high, the tax policy changes frequently, and the professional talents are very scarce in this respect. How to master the difficult tax planning skill in a more comprehensive way is a difficult problem in front of the enterprise managers. When the economic growth is slow and the profit of the enterprise is low, it is of great practical significance to improve the profit through reasonable tax planning, and the tax planning of the multinational enterprises is also a matter of concern. For the tax planning of the multinational enterprises, this is a key work, and people are paying more and more attention to the institutions. Frame model and offshore enterprise. In order to participate in the competition in the international market, reduce the risk and reduce the international operating cost, formulate the readiness layout and planning strategy, build the organization form and offshore operation of the domestic and foreign parent and child company structure and offshore operation is the model that our country must consider. It is possible to retain profits legally and accumulate power for the expansion and development of the enterprise. It is the key process in the development stage of our company. It has a certain practical value for the Chinese companies in the international operation. This paper analyzes how to build a multinational corporation organization structure and the transnational public of the Off Shore Company through the taxpayer's point of view. The tax planning of the company is studied, and the legal and tax problems that may be faced in the process of tax avoidance in the use of multinational corporations are prepared and the corresponding countermeasures are prepared. In particular, the author makes a comparative system of the organizational structure of the transnational business companies, the Off Shore Company, the transfer pricing, the marketing intangible assets and so on. According to the case analysis of JD group, it shows the organization status of JD group in all parts of the world, the theory and practice, the application effect of these concepts in the multinational corporation, and the deep thinking about the tax law and the tax collection and management system and the loopholes in China, and hope that the national multinational corporation under the unique legal framework of our country is expected. The international tax planning has a more in-depth understanding, and through research to pursue the maximum profit of the enterprise. I hope that through the analysis of the analysis of the tax planning methods of transnational enterprises, it is helpful to the Chinese enterprises in the process of internationalization.
【學位授予單位】：廣西師范大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F276.7;F812.42
本文編號：2132963
[Abstract]:With the rapid development of China's economy and the continuous development and expansion of Chinese enterprises, the entry of Chinese enterprises into the international market has a broad space for development. The international tax environment brings opportunities to transnational corporations and brings great challenges. It is well known that tax planning can reduce the tax burden of enterprises under the premise of legitimate and reasonable. In order to reduce the operating cost of enterprises and maximize the benefit of the enterprises, our country has a wide variety of taxes, the tax legislation level is not high, the tax policy changes frequently, and the professional talents are very scarce in this respect. How to master the difficult tax planning skill in a more comprehensive way is a difficult problem in front of the enterprise managers. When the economic growth is slow and the profit of the enterprise is low, it is of great practical significance to improve the profit through reasonable tax planning, and the tax planning of the multinational enterprises is also a matter of concern. For the tax planning of the multinational enterprises, this is a key work, and people are paying more and more attention to the institutions. Frame model and offshore enterprise. In order to participate in the competition in the international market, reduce the risk and reduce the international operating cost, formulate the readiness layout and planning strategy, build the organization form and offshore operation of the domestic and foreign parent and child company structure and offshore operation is the model that our country must consider. It is possible to retain profits legally and accumulate power for the expansion and development of the enterprise. It is the key process in the development stage of our company. It has a certain practical value for the Chinese companies in the international operation. This paper analyzes how to build a multinational corporation organization structure and the transnational public of the Off Shore Company through the taxpayer's point of view. The tax planning of the company is studied, and the legal and tax problems that may be faced in the process of tax avoidance in the use of multinational corporations are prepared and the corresponding countermeasures are prepared. In particular, the author makes a comparative system of the organizational structure of the transnational business companies, the Off Shore Company, the transfer pricing, the marketing intangible assets and so on. According to the case analysis of JD group, it shows the organization status of JD group in all parts of the world, the theory and practice, the application effect of these concepts in the multinational corporation, and the deep thinking about the tax law and the tax collection and management system and the loopholes in China, and hope that the national multinational corporation under the unique legal framework of our country is expected. The international tax planning has a more in-depth understanding, and through research to pursue the maximum profit of the enterprise. I hope that through the analysis of the analysis of the tax planning methods of transnational enterprises, it is helpful to the Chinese enterprises in the process of internationalization.
【學位授予單位】：廣西師范大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F276.7;F812.42
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