【作者】 张娜；

【导师】 姜欣；

【作者基本信息】 东北财经大学 ， 会计学， 2010， 硕士

【摘要】 始于2007年初的美国次级抵押贷款危机,演变成次级债务危机,进而演变成金融危机,并有愈演愈烈之势,成为继上世纪“大萧条”以来的最严重的世界经济危机。随着国外和国内经济环境的不断恶化,我国跨国公司在公司的经营战略和财务成果方面均受到了非常严重的影响。面对异常严峻的经济环境,我国跨国公司要保存和增强自身实力,不仅应该努力增加收益还要缩减成本费用,因此税收筹划对于经济危机下的我国跨国公司来说变得至关重要。本文分析了此次经济危机对我国跨国公司造成的不可忽视的影响,总结了经济危机下我国跨国公司运用税收筹划方法增强自身竞争力面临的新挑战,同时对经济危机下我国跨国公司应该如何安排税收筹划进行了深入研究。本文首先剖析了本次经济危机为我国跨国公司带来严峻的国内和国外经济环境,然后根据详实的数据从三个方面总结了经济危机下我国跨国公司运用税收筹划方法时面临的新挑战。最后作者在传统的税收筹划方法的基础上,详细的叙述了应对经济危机情况下跨国公司税收筹划面临新挑战尤其重要的三种方法,并为我国跨国公司在经济危机环境下安排税收筹划提出了建议。本文主要分为五部分。第一部分为绪论,主要介绍了本文是在经济危机背景下研究税收筹划对我国跨国公司的意义和国内外的研究现状,目的是为读者对经济危机下跨国公司税收筹划有初步的理解。在第二部分经济危机及其对我国跨国公司的影响中总结了经济危机对我国跨国公司在经营战略和财务状况两方面的影响,并简述了在经济危机形势下进行税收筹划的必要性和可行性。第三部分为经济危机下我国跨国公司税收筹划面临的新挑战。主要通过经济环境恶化,贸易保护主义重压和税收政策变化频繁三方面展开论述。第四部分详细叙述了经济危机下对我国跨国公司安排税收筹划尤为重要的几种方法及其具体措施。第五部分是本文的研究结论及对未来的展望。本文的创新之处主要在于,在总结前人对跨国公司税收筹划定义的基础上,提出自己对跨国公司税收筹划的新概念；根据当前的经济形势,总结了经济危机下我国跨国公司进行税收筹划面临的新挑战；为应对经济危机下我国跨国公司税收筹划面临的新挑战,提出了我国跨国公司进行税收筹划尤为重要的方法,即在应用传统跨国公司税收筹划方法的同时,解决经济危机下出现的新难题；根据对当前经济形势的分析,对我国跨国公司在经济危机下进行税收筹划提出了几点建议。更多还原

【Abstract】 Beginning the early of 2007, the secondary mortgage loans crisis was over into the debt crisis, and then changed into a financial crisis, and became the worst world economic crisis since "The Great Depression" of the last century. With the foreign and domestic economic environment deteriorating, It had a great effect on China’s multinational companies in the company’s business strategy and financial aspects. Facing the very harsh economic environment, the corporation not only should increase revenues, but also reduce the cost to keep and enhance strengths. Therefore, tax planning was becoming crucial to our corporations.This article analyzes the current economic crisis has unavoidable effect of our international companies and includes when the corporation was used the international tax planning method to enhance its competitiveness, it was facing new challenges. So the corporation should arrange tax planning intensively. Firstly, this article analyzes the multinational corporation was facing severe domestic and overseas economic environment, and then according to the detailed data,the author reviews new challenges when our international companies planning tax were faced from three sides. On the basis of the traditional methods of tax planning, the author detailed accounts three particularly important methods which can resolve the new challenges, and makes suggestions for tax planning in international economic crisis environment in China.This article divides into five sections. The first part is preface, in this part the author mainly introduces the international and domestic background of tax planning for our international companies. With this part the readers will have a preliminary understanding of the international tax planning in economic crisis. In the second part, the author analyzes the impact on which the economic crisis had in strategy and financial aspects of our international companies, and gives a sketch of the necessity of tax planning and feasibility under the economic crisis. The third part is new challenges which the international tax planning was facing under economic crisis, including the economic environment deteriorating, the trade protectionism and tax policies frequent changes. The forth part is several important methods of which our international tax planning will be used and theirs concrete measures. The fifth part is the study conclusions and future outlook.The innovation of the text is:the author defines the new concept of international tax planning on the basis of reviewing the existed international tax planning definitions; According to the current economic situation, the author summarizes the new challenges of tax planning and finds the way to tackle these new challenges; According to the current economic situation analysis, the author has a few suggestions of tax planning to our corporations in the economic crisis.更多还原