Offshore Tax Planning Research In China

In recent years,mainland companies are heading to offshore centers to registered company.They tries to take advantage of offshore tax planning in order to reduce the tax burden.Our offshore companies through the tax planning can reduce the tax burden of the company and promote the overall profitability of companies, we can enhance its international competitiveness,so we study on offshore tax planning has a far-reaching significance.This text stands offshore business perspective to study the tax planing. Start with comparative advantage theory and game theory,this text review on the concept of tax planning,the present situation,the economic effect of related literature.Because of the tax is a kind of comparative advantage,this paper sums up the status of our offshore companies and analyzes the positive and negative effects of tax planning.Then,we compare tax system of the Cayman Islands,the British Virgin Islands,Chinese Hong Kong and analyze a well-known offshore company tax planning strategies.Through the deep understanding of the rule of tax havens and rational use,we can see the principles,strategies and methods and find a balance between risk and return.At last,this paper talk about the advice to domestic offshore tax planning,we should strengthen overall tax planning, improve the professional level, familiar with offshore tax planning system and strengthen the importance of tax planning risk.