| As China’s economy booming, China companies continue to grow, Chinese enterprises to enter the international market a broad space for developmentThe international tax environment brings the opportunities for the Multi-National Corporation, has also brought great challenges. The Multi-National Corporation tax planning has become the subject which we must face.In the Multi-National Corporation of international tax planning important links in the process, organization structure form and Off Shore Company, has been paid more and more attention. In order to participate in international competition, strategic planning, evade the risk and reduce the cost of international operation, organization form and offshore operation within or outside of the parent subsidiary company to build architecture must be considered Chinese enterprise mode. The use of the Off Shore Company to carry on the tax planning has thus become an important link in the development Chinese transnational enterprise, has the vital significance to the enterprise in the process of internationalization of China.This paper tries to stand in the angle of taxpayer to the organization and Off Shore Company on how to build transnational forms of international tax planning research, and put forward the corresponding countermeasures and suggestions on questions of law may face in the process of using the Off Shore Company tax avoidance. Especially, aiming at the transnational business organization structure, Off Shore Company, transfer pricing, marketing the intangible assets, the paper elaborates the defects and loopholes, and to Chinese tax system conducted in-depth thinking, in order to Chinese unique legal under the framework of the national Multi-National Corporation tax planning to have a better understanding.The author hopes of transnational business tax planning methods of analysis and Research on the internationalization process of China enterprise to have the help. |
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