税务筹划

• The rights of tax payers will be more guaranteed , and the laws will be more clarity , wholesome and well - known as the reformation and opening get more deeply in our country . that is say , there are qualifications to develop tax planning
  随着改革开放的深入，我国纳税人的权利将得到越来越大的保障，我国的法制也会越来越健全和透明，可以说，我国基本已具有开展税务筹划的条件。
• The basic strategies of enterprises " tax planning are stated in the forth part of this thesis , based on the stages of the enterprise grows , the enterprises " tax planning developmental trade in the future and the influence ofwto are also analyzed in this part
  在文章的第四部分，以企业发展所经历的各个阶段为主干，介绍了企业税务筹划的基本策略，并分析了wto对税务筹划的影响及税务筹划未来的发展趋势。
• The come forth and development of tax planning or saving based on the following conditions , firstly , the right of taxpayer must be acknowledged , taxpayers have the obligation to pay taxation and the right to refuse any pay more than the stated of taxation laws
  税务筹划的出现和开展，一方面必须承认纳税人的权利，纳税人有纳税义务，也有不缴纳比税法规定的更多的税收权利，只有义务而没有这种权利，税务筹划就失去意义。
• The economic impacts of enterprises " tax planning have been systemic analyzed in the third part , and this part is the emphases of this thesis . tax planning will benefit the optimization of economic structure and deployment of resource , and benefit the achievement the objectives of national macroscopic control . and tax planning will greatly influence on the production decisions , operate decisions and investme nt decisions of enterprises in microscopic aspect
  第三部分系统分析了企业税务筹划的经济效应，这是文章的重点，认为企业税务筹划宏观上有利于优化经济结构和资源配置，有助于国家宏观调控目标的实现；微观上会对企业的生产决策、经营决策及投资决策产生重大影响。
• William liu has experience in the following areas : analyses and investigations regarding access to foreign investment ; incorporation , variation and dissolution of foreign - invested enterprises , their branches , subsidiaries and representative offices ; variation and m & a of foreign - invested enterprises ; daily operational affairs of foreign - invested enterprises ; intellectual property ; employment law and related litigation ; negotiations and tax arrangements ; drafting and reviewing of various projects and agreements ; drafting of various legal documentation ; and other civil processes
  他的主要业务领域包括：外商投资市场准入的分析研究，外商投资企业、分支机构以及外国企业代表机构的设立、变更和终止，外商投资企业的变更和重组，外商投资企业的日常经营事务，知识产权事务，劳动事务及纠纷解决，税务筹划，以及各类项目和合同谈判、起草和审阅，各类法律文件起草，民事诉讼等。
• The services we provide in the different regions include : - tax consultancy services , tax planning services , multi - region tax planning arrangements and tax planning for company ' s reorganization , transfer pricing services , regular tax review and special tax review for mergers and acquisitions , agency service for enterprise income tax final settlement , agency service for tax return preparation and negotiations with tax authority , tax appeal , agency service for the tax refund of export goods , technical support and technical enquires on the computer system for the tax refund return of export goods , tax training , software designing and developing for tax administrations purpose for the enterprises
  中成海华税务专业服务机构所属五家业务机构在不同区域均能够为客户提供税务顾问、税务筹划包括跨区域经营税务筹划、公司重组税务筹划等、转让定价税务服务、常规税务复核、并购项目专项税务复核、企业所得税汇算清缴代理、税务申报代理、出口退税业务代理、出口退税申报系统后续维护服务、税务专业培训、税务管理软件开发与运用等专业化、多元化的税务专业服务。
• Collection and management of the new law enacted , the tax work gradually merge with the world , especially after china ' s wto entry , tax planning for the creation of an enabling environment , tax planning has begun taxpayers tax organs and the importance of this from the tax planning features , in a market economy and the significance of the existence of nature , our international tax planning for elaboration
  新征管法的颁布，税收工作逐步与国际接轨，特别是我国加入wto后，都为税收筹划创造了有利的环境，税收筹划开始引起税务机关和纳税人的重视，本文从税务筹划特点、在市场经济下的意义和存在性、我国的国际税务筹划进行阐述。
• For the first , the author explains the concepts of listed companies and associated enterprises , both of which are behavioral parties of transfer pricing and the latter are the best partners to the former in such pricing action . for the second , the essence of transfer pricing is posted by two models that the terminal object is to transfer profits to share - controlling companies both in “ pay out ” transfer pricing and “ take in ” transfer pricing , and the influence is also analyzed . in the end , the necessity of transfer pricing is expatiated as well as listed companies ’ pricing purposes and pricing strategies
  首先对上市公司、关联企业的内涵进行了描述,二者是转移定价的行为主体,关联企业是上市公司进行转移定价的最佳合作者;其次通过两个模型揭示了转移定价的本质,无论付出型还是索取型的转移定价,最终都是向控股关联方转移利润,并分析了转移定价带来的影响;最后结合上市公司转移定价的目的和定价策略,阐述了上市公司利用转移定价进行税务筹划的必要性。
• The tax treatment is unfair among different businesses and different tax - payers . the abnormal taxation certainly results in the abnormal development of the bank and securities industry . the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope , the abstraction and materialization of taxation , the taxation operation , the sanction and transparency of tax law , the seriousness of taxing administration and tax policy choice , not only provide the opportunity for the foreign finance institution which can carry out tax planning , moreover tax equity , but also likely lead to that the foreign finance institution lack confidence to china market and policy , finally affect its investment and result in tax unfairness among tax - payers
  长期以来，我国财政与金融的特殊关系使得财政对银行业实行“特殊”的税收政策，银行业整体税负高于制造业以及非金融性的服务业，中资金融企业税负高于外资金融机构，过重的税负使得银行资本充足率难以保证，发展失去后劲；二是我国银行业和证券业税制结构不合理、税制不规范、不科学，银行和证券业内部不同行业、不同纳税人之间税收待遇不公平，畸形的税制必将导致银行与证券业的畸形发展；三是我国银行业和证券业税制与外国税制的差异，包括征税范围大小、税制的抽象化与具体化、税制的可操作性、税收法律约束力和透明度、税收执法的严肃性等差异，不仅给外资金融机构进行税务筹划甚至偷逃税提供了可乘之机，而且还可能使得外资金融机构对中国市场、对政府政策缺乏信心，而影响其投资，也导致纳税人之间税负不公。