Tax Problems And Countermeasures Of WL Company's Transnational Operation

With the gradual development of global economic and trade cooperation,the cooperation of various economic fields has become increasingly close.With the rapid development of China's economy since the reform and opening up,the development of China's economy has prompted a large number of outstanding enterprises to grow up to the top companies in the world.In recent years,the rapid growth of China's foreign trade volume and the deepening of international trade cooperation have made Chinese enterprises have the opportunity to go out of the country This opportunity has made the Chinese enterprises'overseas investment and transnational operation into a new stage.Put forward and carried out in 2017 Belt and Road Initiative "strategy,which brings the opportunity,transformation and development to China's large and medium-sized enterprises at the same time,it is also facing a more complicated and intense international competition.How to open the door of the international market,make the enterprise in the favorable position in the international competition,let the advantages of the enterprise be fully played,is the key to the success of the Chinese enterprises going out.Among these problems,multinational tax planning is a hot issue to be studied.Based on this background,from the perspective of economic globalization,taking WL company as the research object,this paper focuses on the tax issues faced by multinational enterprises.By comparing the differences of tax system and tax preferential policy in various countries,referring to the theoretical basis of international tax planning and combining the methods and Strategies of tax planning of western multinational corporations,this paper studies the problem of enterprise international tax planning.Through the case analysis and comparative analysis,the different tax effects produced by different tax policies in the transnational operation of the enterprise are quantified.From the case point of view,a series of problems,such as the main taxes,the host country tax policies and the relevant tax agreements,which are involved in the WL transnational operation of overseas companies,are analyzed to provide a feasible span for the WL company.In the end,the strategy is applied to the transnational tax planning of domestic enterprises through the experience summary method,which can reduce the overall tax burden in the whole world,reduce the risk of tax payment and make the enterprises more competitive in the world.Through the study,this paper draws the following conclusions:firstly,enterprises can reduce a certain tax burden in transnational operation by combining their own situation and the specific policies of host country to choose appropriate tax planning strategies.Second,a series of tax planning methods,such as optimizing the structure of equity,internal capital structure and transfer pricing,can maximize the ability of tax planning to achieve the best planning effect.Third,in view of the risk prevention of tax planning,measures should be taken from the external environment of enterprises and the internal management system and technology.The significance of this study is that through the case analysis of WL company,we can provide some reference for Chinese enterprises to "go global" to solve tax problems and formulate tax planning strategies in transnational operation,reduce the tax burden and tax risk of their overseas operation,and improve their competitiveness in the international market.