Research On Tax Planning Of Chinese Enterprises Transnational Management

Under the background of economic globalization,multinational corporations become the core of transnational economic activities,and the important role of international tax planning has become increasingly prominent.Under this background,in order to achieve global business objectives,to reduce the overall tax burden of enterprises may be the largest,Chinese multinational enterprises have gradually tax planning as its management strategy is an important management means and methods.In this paper,from the perspective of globalization,the international business of Z oil companies are faced with the tax issues.First of all,starting from the main tax related links Z oil company of foreign investment,the use of SWOT theory,the theory of foreign direct investment and integration theory,the company mainly invest in tax are analyzed.Then,using the cooperative game theory,using case analysis method to establish the model of tax and transfer pricing model,through the quantitative analysis of two methods are compared.The advantages and disadvantages,from two aspects of tax cost and actual operation of the whole,transfer pricing more can effectively reduce the overall tax burden than tax havens,finally obtains the transfer pricing conclusion Z oil company is more suitable for the oil company tax planning.At last,the paper puts forward suggestions on the organization form and profit distribution strategy of the international branch of Z oil company,and provides some reference and guidance for the enterprise to realize the tax burden minimization and profit maximization.