跨国公司国际税收筹划相关法律问题浅析

中国人民大学硕士学位论文跨国公司国际税收筹划相关法律问题浅析姓名：杨宁申请学位级别：硕士专业：法律指导教师：张希坡200707011WTO20057880023,4AbstractDuringtheeconomicglobalization,temperateMultinationalCorporationhasbecomethecoreorganizerofinternationaleconomicactivities.Throughoutdirectinvestment,all-encompassingcorporatestrategiesandcomplexstructure,multinationalcorporationshavecementedglobaleconomicstightly.Thesemultinationalcorporations,theiroperationdecisionsaregearedtotheneedsofminimizingtheglobaltaxliability,maximizingtheiraim.Torealizetheiraim,theyalwayselaboratelydesigntheirplantolightentheirinternationaltaxburden,togivetheuseofdifferencesbetweeninternationaltaxlaws,toenjoythetaxexemptionasfaraspossible.Allofaboveshowclearlythatinternationaltaxplanhasbecomeoneoftheefficienttoolformultinationalcorporationstorealizetheirglobaloperationalstrategicgoal.Atthemeantime,undertheeconomicglobalization,tradeandfinancialmarkethasbecomeincreasinglyliberalize,whichgivesmorespaceformultinationalcorporationstoutilizetaxplan;theincreasinglysophisticatedscientistandtechnologymakemoderntransactionandcommunicationmoreefficient,cementtaxpayers’planability,whichfacilitatesmultinationalcorporations’internationaltaxplan.Temperately,forchinahasbeenthememberofWTOandtheimplementingof“stepout”police,ourcounty’sdirectinvestmenttoothercountrieswereabove78billiondollar,morethan800billiondollaraccumulated.Ourcountry’sdirectinvestmenttoothercountriesisstillthebeginningphase,buttheabsoluteamountislargethatchinahasbeenthetopfiveofcapitalexportcountry,andwithafastdevelopmentspeedandgreatpotential.However,mostofourcompaniesthatoperateworldlystilllackrealinternationaloperatingidea,nottomentiontheinternationaltaxplanexperience.Internationaltaxplanisstillafreshthingforourcompanies.Therearenotmanyresearchesoninternationaltaxplan,andmostoftheexistingresearchesarefromaccounting,financialmanagementandeconomicangles.5Internationaltaxplan,asanactivity,containseconomics,managementandlawthreeaspects.Lawplayanimportantroleininternationaltaxplan,withoutthelegalapproveandsupport,theexertingoftaxplanwillbelimited,orevenconfrontthelegalrisk.Underthiscondition,therearetheoreticandpracticalmeanstoresearchonthelegalproblemsofinternationaltaxplan.Thefirstpartofthetheorygivesthedefinitionoftheinternationaltaxplanfromlegalview.Firstconnotetheinternationaltaxplan.Presently,thereisn’tarthriticdefinitionoftheinternationaltaxplan.thoroughlyconsideredmanyrepresentativeviews,comparedtothenationaltaxplan,thistheorythinkstheconnotationoftheinternationaltaxplanis:Itisaneconomicactivitythat,undertheinternationaltaxenvironment,throughthelegalmeans,internationaltaxpayersutilizethedifferencesbetweencountries’taxlawandregulationsandtheloopholesoftheinternationaltaxtreaties,anddesigntheiroperation,investmentandfinancialactivitiesinadvance,toexempt,lightenorminimizetheirworldlytaxburden.Then,fromtheconnotationofinternationaltaxplaninductsthethreecharacteristicsofthetaxplan:legal,goal-orientedandbeforehand.Finally,comparedtheinternationaltaxplanwithinternationalsmuggles,internationaltaxavoidanceandinternationaltaxsaving,makethedefinitiontheinternationaltaxplanmoreclearandlimittheextensionofit.---internationaltaxavoidanceandinternationaltaxsaving.Atthelastofthepart,evidentthelegaleseoftheinternationaltaxplanfromtheviewoflegalprincipleoftaxlegalization.Thesecondpartofthetheorystudiestheinternationaltaxlawsthededicatedtotheinternationaltaxplan.Fistofall,researchtheprincipalmeansofinternationaltaxplanofthemultinationalcompanies.Presently,withmultinationalcompanies‘planconcessionshasbecomeincreasinglystrong,theirplanmeansandwaysarecontinuouslyperfectandtheirplanabilityhasbecomestranger.Bythereasonableoptionoftheinvestmentplace,enterprises’organizationform,transferringprice,avoidanceofstandingbody,accountingsystemandutilizingtheinternationaltaxtreatiestolighten6thetaxburdenorraisethecapitalprofit.Then,bytheanalysisofthetendenciesofinternationaltaxlaws,concludethefavorableelementsandconditionsforthedevelopmentofinternationaltaxplan.Withtheunceasinglycoordinationoftheinternationaltaxrevenuecompetitionbehavior,theinternationalmultipletaxationquestionobtainssolution;Followstheintegrateddevelopmentofglobaleconomy,theregiontaxsystemisobtainingtheunification.Thecostofinternationaltaxplanforthemultinationalcorporationisreducingalongwithit.Withthenetworkoftaxrevenueagreementsfurtheropensup,alsohasbroughtthebetterexteriortaxrevenueenvironmentforthemultinationalcorporation.Finally,dothecompareresearchonthemainanti-taxavoidancelawsandregulationsinaccordancewiththemultinationalcorporation’staxavoidanceactivities.Becausethevariesofcountries'presenttaxlawsandthetaxsystem,thisarticledoesthesynthesiscomparisonofvariouscountrieslegislationsituationinviewofeachkindoftaxavoidancemeans,fromwhichsummarizesthemaintypesofanti-taxavoidancelawsandregulationsandmakesouteachoftheireffect.Thethirdpartsummarizesaboveandproposedthesuggestionandtheopinionthatourinternationaloperatingcompanieshowtoimplementtheinternationaltaxplan.Itwasalreadynotanewconceptforthewestern