国际投融资中税收筹划思路探析  

An Exploration of Tax Planning in International Investment and Financing

作　　者：慕刘伟[1] 张晓怡[1] 

机构地区：[1]西南财经大学国际商学院

出　　处：《国际贸易问题》2005年第6期124-128,共5页Journal of International Trade

摘　　要：伴随着国际投资与融资活动的蓬勃开展,税收筹划的重要作用也日益凸显。本文以跨国公司的国际投资活动及与之相关的融资活动为背景,研究了税收筹划的内涵、性质以及筹划的基本思路,提出要将国际投资与融资中的税收筹划综合考虑以获取最大节税收益的观点。Along with the development of international investment and financing, tax planning plays a more and more important role in the above process. Based on the international investment and financing attached to the former by multinational corporation, this paper analyses the character and connotation of tax planning and the basic idea of it, and then points out that we should consider the planning in investment connecting with the planning in financing to acquire the biggest tax-saving revenue.

关 键 词：税收筹划 国际投资 国际融资 跨国公司 税收政策 投资规模 

分 类 号：F830.59[经济管理—金融学] F810.42