本文選題：AB通訊 + 國際稅收��； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：我國在2003年成功加入世界貿(mào)易組織，我國的許多跨國企業(yè)通過利用世界貿(mào)易組織這個廣闊的國際平臺成功的走向海外、走向世界。但是與我國跨國企業(yè)走向世界相伴而生的是這些企業(yè)要面臨著更加激烈和更加復(fù)雜的國際競爭。走出國門的企業(yè)所面臨的激烈的國際競爭和之前在國內(nèi)所面臨的競爭是不盡相同的。如何在國際市場上站住腳跟，是這些走出去的企業(yè)所需要首要考慮的問題，如何在全球范圍內(nèi)獲得比較優(yōu)勢和提高市場競爭力更是他們的首要任務(wù)。我國的這些走出去的企業(yè)可以從西方跨國公司進(jìn)行國際稅務(wù)籌劃的典型案例中吸取經(jīng)驗和教訓(xùn)，并運(yùn)用到本企業(yè)的稅務(wù)籌劃中去。當(dāng)然，我國的這些跨國公司在進(jìn)行國際稅務(wù)籌劃時，必然要有效利用不同國家的稅收制度的差異以及他們的稅收優(yōu)惠政策。通過這樣的籌劃，可以減少企業(yè)的納稅負(fù)擔(dān)，，增加企業(yè)的收益，提高企業(yè)的國際競爭力，使他們能夠更好的發(fā)展壯大，能夠更好的走出國門。 本文以AB通訊作為研究對象，AB通訊是一家成功走向國外的通訊設(shè)備制造公司。AB通訊走向國外的原因就是由于國內(nèi)市場的日趨飽和、發(fā)展空間有限。正是由于這種原因， AB通訊開始努力的走向國外，其國外業(yè)務(wù)也因此得到迅猛發(fā)展，在這種情況，它必然會遇到國際稅收問題。本文首先介紹了AB通訊的基本情況和海外業(yè)務(wù)以及組織模式，其次分析了幾個典型的國際稅收籌劃案例，并分析了AB通訊進(jìn)行稅收籌劃所面臨的風(fēng)險和應(yīng)對風(fēng)險的對策以及應(yīng)當(dāng)注意的問題。希望能夠給類似的跨國公司進(jìn)行國際稅收籌劃提供一些借鑒。
[Abstract]:China joined the World Trade Organization successfully in 2003, and many multinational enterprises of our country successfully go overseas and go to the world by making use of the wide international platform of the World Trade Organization. However, with the multinational enterprises of our country going to the world, these enterprises have to face more intense and more complex international competition. The fierce international competition faced by enterprises going abroad is different from the domestic competition before. How to establish a foothold in the international market is the most important problem for these enterprises to consider, and how to gain the comparative advantage and improve the market competitiveness in the global scope is their primary task. These enterprises in our country can draw experience and lessons from the typical cases of international tax planning of western multinational corporations and apply them to the tax planning of our enterprises. Of course, these multinational corporations in our country must make effective use of the differences of tax system and their preferential policies in international tax planning. Through such planning, can reduce the tax burden of enterprises, increase the income of enterprises, improve the international competitiveness of enterprises, so that they can better development and growth, can better go abroad. In this paper, AB communication is a successful communication equipment manufacturing company abroad. The reason why AB communication goes abroad is due to the saturation of the domestic market and the limited development space. It is for this reason that AB Communication begins to make great efforts to go abroad, and its foreign business develops rapidly. In this case, it will inevitably encounter the problem of international taxation. This paper first introduces the basic situation of AB communication, overseas business and organization mode, and then analyzes several typical cases of international tax planning. The paper also analyzes the risks faced by AB Communications in tax planning, the countermeasures to deal with them and the problems to be paid attention to. I hope to provide some reference for similar multinational companies to carry out international tax planning.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7;F811.4

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