Study On Tax Planning Of Overseas Direct Investment Projects

This paper analysis the tax policy to the international main tax havens,company structures,comparative study holding company tax policy in the country,with real case study of tax planning in the company structure planning,especially the Chinese enterprises to the value of overseas investments.The importance of tax planning in the company management and the necessity,one is to further enhance the vitality of enterprises overseas investment,reduce the investment cost;Through reasonable tax avoidance,the second is to raise equity earnings,reduce the burden of enterprises;The third is actively involved in the establishment of the offshore companies,and international multinational companies compete,exercise of Chinese enterprises and the management team,ability to resist financial risks;Four is for the Chinese capital have to go,come back to provide important reference stake out;Five is carried out in the project for Chinese enterprises to go out further in the process of strategy implementation to provide certain reference and reference.In this paper,according to a real case that a Yunnan company and Anhui company set up in a China consortium to buy titanium ore mining right from Mozambique government,combining with the analysis means of tax planning,analysis enterprise income tax,capital gains tax,stamp duty for the mainland company,holding company,the joint venture company in different countries and different region and company structure in terms of capital investment financing,dividend return and investment withdrew.Through the analysis of tax rates,weighted compared what joint venture framework for tax optimization,the lowest effective tax rate.Paper proposed from the perspective of the optimal tax-joint venture-Mozambique project company of China,China-a joint venture company,holding company,Mozambique project company,China,holding companies,joint ventures,Mozambique project scheme three joint venture company.