Tax Planning Research Of Multi-national Corporations In China

In recent years the world economy has developed rapidly in China, in particular, the rapid economic growth in consecutive years, for multinational companies to enter the Chinese market will provide a broad market space. Meanwhile, the Chinese enterprises participate in global economic competition in the market is an undisputed reality. According to statistics, there are some 60,000 transnational corporations more than their output accounts for 30% of world GDP. Trade accounts for 60% of global foreign direct investment accounted for 90%. Revenue as a major factor affects the competitiveness of enterprises. Increasing transnational investment, and multinational companies operating in a high concern, how best to strive for maximum economic benefits and minimize tax burdens. The important issue for multinational companies tax planning.There is a famous saying popular in the West which said that only two things in life that no one can avoid——death and taxes. Such individuals, enterprises are also the same. Modern tax has been thoroughly all aspects of economic and social life, affecting their interests, become a factor in policy-making should not be overlooked. In a market economy, enterprises as a separate legal entity which is how best to pursue the goal. Reasonable and lawful to meet their own economic interests, and tax planning is a basic right of taxpayers, So who nonpayment brutal, ignorant fraud, tax evasion were confused, wisdom for tax planning.That the tax plans and prepares is under the taxpayer premise in the duty fulfilling a law , wield a law of tax give to right, pass to enterprise manage invest , manage money matters waiting for flexible priority to plan and prepare and arrange for, saving one kind of method and means , its and accountant policy paying duty as far as possible having the close connection tax revenue is that adjusting one kind of operator and Consumer Behavior is effective. The government can seek maximal profit mentality according to the operator and the consumer , pass tax revenue preferential measures consciously, the investor and the consumer adopt guidance according with policy guiding behavior , some are economical in order to realizing the government or society target. So-called multinational corporation tax revenue plans and prepares, be the multinational corporation carries out international tax avoidance whole arrangement, whose purpose is to make a multinational corporation be lowered to a minimum in the whole world general tax burden in managing.With the progress of the society, the rights of taxpayers widespread attention, especially in the economic globalization and the deepening of the reform of the tax system. Tax Planning for the provision of a vast space. In multinational companies as the main representative of the taxpayers, providing tax planning services to the social intermediary organizations tax planning and tax departments represented by the joint efforts of stockholders tax plan showed a "global, long-term, professional, market-oriented" new trend. In the course of economic globalization, "economic border" has become increasingly blurred. The operation and management of enterprises can choose the most favorable place for investment and business in a manner that to promote the development of economic globalization, transnational corporations become an intrinsic motivation, but it is also the inevitable result. The rapid developments of multi-national companies, focus on the world's main sources of revenue and taxpayers of nearly 60,000 transnational and multi-national companies all over the world to the members of their respective enterprises. Its output accounting for 30% of world output, trade accounts for 60% of global foreign direct investment accounted for 90% of the investment. The global coverage of the multi-national groups, all of their business decisions facing the world. Therefore, tax planning from space span, the increasingly global nature. Transnational investment and operational activities often continuous, long-term characteristics, This decision is bound to the tax planning of investment in the environment, including the economic situation, tax and the tax reform to study and fully understand the premise, investment and business activities of enterprises in a forward-looking strategic plan for the long term, committed to the long-term development saving, but not limited to the short-term interests of the long time-span.