| With the integration of global economy,international competition has become more intense and complex.In recent years,China’s 5G network,ICT technology,intelligent terminals,mobile chips,artificial intelligence and other high-tech rapid development,China’s communications industry has also achieved remarkable achievements in the world,many enterprises among the world’s top 500.However,developed countries,led by Country M,have imposed economic sanctions,technological blockade,high tariffs and other trade barriers on China’s communication enterprises to hinder their development.The key to sustainable development is to reduce operating costs and find new profit growth points,and tax costs are economic costs that can not be ignored in the process of sustainable development.Therefore,multinational companies should have certain tax planning ability to reduce the economic operation cost of the company.Compared with foreign countries,the theory and practice of China’s international tax policy are in the initial stage,and the understanding of the tax policy of the host country and the application ability of international tax agreement of multinational companies need to be increased.From the perspective of international tax planning and combined with cases,this paper studies how multinational companies use international tax planning methods to reduce operating costs,which has significant practical significance to promote the development of enterprise globalization strategy and reduce the overall tax burden.This paper takes H Company as the research object,adopts the research method of combining theory and case analysis,summarizes on the basis of referring to a large number of theoretical research and practical application research at home and abroad,and finally analyzes the tax planning scheme of H Company.This paper mainly introduces the application mechanism of tax planning methods adopted by H company in the stages of investment,financing,operation and income(such as the choice of investment location,branch,holding structure,capital structure,transfer pricing,etc.),and analyzes the tax saving effect of adopting this method for enterprises.Finally,combined with the case summed up the enterprise in the international tax planning experience and enlightenment.This paper can provide reference and inspiration for domestic multinational enterprises to conduct overseas business and investment tax planning. |
