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论文编号：	12164
作者编号：	2320170575
上传时间：	2020/12/14 14:37:58
中文题目：	T公司境外投资资金回流税收优化研究
英文题目：	Research on Optimization of the Tax Costs on the Backflow of Funds from T Company’s Overseas Investments
指导老师：	张晓农
中文关键字：	税收优化;境外投资;税收成本
英文关键字：	tax optimization;overseas investment;tax cost
中文摘要：	伴随我国经济不断发展，越来越多的中国企业已经走出国门，在境外进行投资，以进一步扩充市场、获取技术等。针对境外投资的资金回流，由于各国各地税法存在显著不同而税收又存在强制性，企业如不审慎地形成税收优化策略，则可能在回收利润、跨境融资安排等方面产生高额的税收成本。 通过梳理税收筹划理论相关文献及国际税收要素，笔者发现少有文章会站在一家实际已有境外投资的企业的视角去分析其境外投资资金回流过程中的税收成本具体应如何优化、以及如何保障税收优化的结果。 本文选取天津上市公司T公司为分析实例，研究可以从哪些角度优化其境外投资资金回流的税收成本。本文基于T公司境外投资资金回流税收成本较高的实际情况，聚焦研究三项问题：如何降低利润回收相关的税收成本、如何优化跨境融资利息相关的税收成本、以及如何保障境外投资资金回流税收优化的结果。 本文研究发现，企业境外投资资金回流的税收成本由多个部分组成，涉及资金起源地、途径地及到达地的多个不同税种，且利润汇回和跨境融资利息两种方式涉及的税收成本存在较大不同。但是，两种方式的税收成本均存在优化空间。通过针对每项税收成本有的放矢地形成优化策略并藉由再造控股架构及资金融通架构实施上述策略，T公司可显著优化其境外投资在利润汇回及跨境融资利息这两种资金回流方式过程中的税收成本。 同时，为保障税收优化的结果，也需要为境外公司设定一系列行为规范，避免引发可能影响税收优化结果的不利事项。 本文得出结论，企业通过审慎的税收优化，可以有效实现境外投资资金回流在利润汇回及跨境融资利息这两方面的税收成本优化。
英文摘要：	With the continuous development of China’s economy, an increasing number of Chinese companies have started investing overseas for market expansion and technology acquisition. As for the backflow of funds from overseas investments, due to differences in tax laws and the mandatory nature of tax, companies might encounter heavy tax burden without a prudent tax optimization strategy. While browsing relevant literatures, it is observed that few literatures would specifically analyze the viable methods where tax costs on the backflow of funds from overseas investments can be optimized and the effect of such optimization can be ensured from the standpoint of a company with existing overseas investments. Taking T company as the example of analysis, this thesis will research on how to optimize the tax costs on the backflow of funds from overseas investments. Based on that T company is facing a high tax burden on the backflow of funds from its overseas investments, the thesis will focus on how to lower the tax costs associated with profit repatriation; how to optimize the tax costs associated with cross-border financing interests and how to ensure the effectiveness of such tax optimization. This thesis asserts that tax costs on the backflow of funds from overseas investments consist of a myriad of different types of tax triggered at various places where the related funds originate, flow through and arrive at, and differ between profit repatriation and cross-border financing interests. However, through formulating specific optimization strategies and implementing such strategies via the reconstruction of holding and financing structures, tax costs associated with the backflow of funds from overseas investments on both profit repatriation and financing arrangements can be effectively optimized. This thesis also asserts that the establishment of a series of codes of conduct for overseas companies can ensure the effectiveness of tax optimization.
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