国际投融资中税收筹划思路探析

伴随着国际投资与融资活动的蓬勃开展,税收筹划的重要作用也日益凸显。本文以跨国公司的国际投资活动及与之相关的融资活动为背景,研究了税收筹划的内涵、性质以及筹划的基本思路,提出要将国际投资与融资中的税收筹划综合考虑以获取最大节税收益的观点。

An Exploration of Tax Planning in International Investment and Financing

Along with the development of international investment and financing, tax planning plays a more and more important role in the above process. Based on the international investment and financing attached to the former by multinational corporation, this paper analyses the character and connotation of tax planning and the basic idea of it, and then points out that we should consider the planning in investment connecting with the planning in financing to acquire the biggest tax-saving revenue.