国际税收筹划

第二部份，论述了进行国际税收筹划的法律界限。

The second part , we discuss the legal boundary of international tax planning .

跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。

Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions .

第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。

The third part is the core of this article , it mainly discuss that how we can control the international tax planning availably .

第一部份，阐述了跨国纳税人进行国际税收筹划的法律依据，也就是进行税收筹划的各种客观条件及刺激性因素。

The first part , we discuss the law basis of international tax planning , that is to say the objective terms and stimulating factors .

经过国际税收筹划，许多公司将利润囤积在设立于避税港或低税地的公司。

By international tax planning , many companies hoard their profits in the companies that are built in the tax haven or some places at a lower tax rate .

最后，文章探讨了政府在国际税收筹划法律调控中的权责以及纳税人自身在国际税收筹划法律调控中的职责。

Finally , the article discuss that what is the power and duty of the government , and what is the job of tax payer himself in the international tax planning .

论述了跨国企业国际税收筹划产生的原因，分析了进行国际税收筹划需考虑的因素，提出了国际税收筹划的主要方法。

In this article , three main aspects will be discussed separately , they are the causes why the multinational corporations take the international taxation designing , the main factors that should be considered for the international taxation designing and the main methods of the international taxation designing .

但是由于各国税收制度存在着很大差异，不仅在不同的方面规定的详尽程度不一，即使在同一个方面也很可能有不一致的规定，因此使得跨国纳税人进行国际税收筹划变得极为复杂。

But because of the differences amour the variation countries ' tax system , not only the detailed degree varies in the different aspect , but also in the same aspect , and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition .

在对国际税收理论和筹划方法进行分析的基础上，提出了加强国际业务税收筹划的相关建议。

In theory and international tax planning method based on the analysis put forward to strengthen international business tax planning recommendations .

国际投融资中税收筹划思路探析

An Exploration of Tax Planning in International Investment and Financing