摘要
随着我国加入WTO,实施"走出去"战略,我国境内从事跨国经营的企业将越来越多。因此,有必要厘清国际税收筹划的概念、法律依据、存在原因以及可能的障碍和风险等理论问题,为我所用,并研究我国跨国经营企业在财务管理方面的具体对策。
After China joined WTO, more and more Chinese enterprises invested abroad. In order to maximize profit, it is necessary for Chinese EC to apply international tax planning (ITP) to practice. Therefore, we should study the concept of ITP, its legal basis, existent reason, potential obstacle and venture. For its application, Chinese EC should make detailed strategies accordingly.
出处
《财会通讯（下）》
北大核心
2004年第9期37-39,17,共4页
Communication of Finance and Accounting
关键词
税务筹划
理论问题
企业对策
Tax planning The oretical question Enterprise's Countermeasure
