新时期公司境外税务筹划策略研究

越来越多的中国公司跨出国门从事国际商业活动。由于境内外的税务环境、税法及征管与中国存在差异,中国公司必须承担税负带来的风险从而影响境外经营的收益。文章从商业经营运作模式、国外经营地点的选择、境外税务代理及服务、费用的确认和安排、内部交易转移定价、税收优惠政策、国际税收协定等方面提出了税务筹划的内容,提倡中资公司在合理合法的前提下,综合地运用差异空间做好税务筹划,降低税务成本。

Tax Plan System of Chinese Overseas Companies

More and more Chinese companies are being encouraged to go overseas to participated international trade and business,making full use of domestic and overseas markets.However Chinese companies have to face tax risks due to the difference caused by tax environment,idea,system,tax law and tax administration regulation between China and foreign countries.This article proposes tax plan from the content of model of operation,registration of company,tax agent and service,cost and expenses arrangement,tax priority policy,international tax reciprocal.All in all,Chinese overseas companies should systematically use tax,accounting,finance and law to help reduce the tax cost under the condition of abiding by law.