Income Tax Planning Study Of Chinese And American Transnational Enterprise

In twenty-first Century, the profound changes in the world economic pattern, theintegration of the world economy and regional development of financial globalization,liberalization, the increasing trend of global capital market, an unprecedented active,forming a huge international financial market, the international division deepening,transnational business has become China enterprises keen investment, especially for thetransnational management but also be more China business. In recent years, Chinese andAmerica trade exchanges become more frequent, in this background, this paper studieson the Sino US income tax, and puts forward some multinational business tax planningstrategies.In order to make the transnational enterprise benefits to maximize the value ofenterprises, this paper will be divided into6chapters, the first chapter is an introduction,mainly on the domestic and foreign research on the tax planning theory. The secondchapter by describing the Chinese and American trade relationship, and puts forward thenecessity of multinational business income tax planning.The third chapter expounds the differences between China and the United Statesincome tax system and carries on the contrast analysis, lay a theoretical foundation forthe strategy of the fourth chapter. The fourth chapter analysis the differences on theabove analysis American transnational business environment in China and U.S. incometax system based on the reference to the enterprise income tax and clever planningplanning principle of enterprise income tax, from the Chinese and Americanmultinational investment activities, financing activities, daily activities and profitdistribution in four aspects and puts forward several China America related enterprisesincome tax planning methods such as branch and subsidiary choice planning strategy,financing indifference point of tax planning, transfer pricing tax planning, tax planning,credit limits, for our country to the enterprise income tax planning to provide a reference.In the fifth chapter, enterprise XK for example, a comprehensive analysis of the way into the market after the American tax. After the first five chapters of analysis of the sixthchapter of Sino US international business tax planning and put forward some substantialsuggestions.According to the method of tax planning of the proposed multinational enterpriseresearch is limited in theory is not in, through the model to make tax planning morestraightforward, and by some examples to make tax planning strategies are more likely tobe the reader to understand.