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论文编号：	4956
作者编号：	2220091804
上传时间：	2013/2/25 9:08:52
中文题目：	摩托罗拉公司税务筹划研究
英文题目：	Study on Tax planning of Motorola China
指导老师：	王全喜
中文关键字：	税务筹划企业集团节税方法
英文关键字：	Tax planning Company Group Tax saving method
中文摘要：	在全球化背景下，企业之间的竞争日益激烈，税务成本是企业经营成本的重要组成部分，对税务筹划进行研究具有重大的现实意义，是企业发展的必然选择。大型企业往往以集团公司为其组织形式和以产业一体化及跨国经营为其运营特点，如何充分利用这些自身的特点，运用税务筹划的理论和方法，达到节税的目标，对企业的发展至关重要。本文介绍了税务筹划一般性的原则和实施税务筹划重要的节点，并对集团公司的税务筹划特点进行了展开论述，分析了集团公司税务筹划的环境和其进行税务筹划的有利和不利条件，阐述了集团公司如何进行税务筹划的具体思路和保障措施，介绍了集团公司税务筹划的基本方法，提出了进行税务筹划集团整体适用的筹划策略和成员企业适用的一般筹划策略，说明了税务筹划和企业的各种生产经营活动密切相关，贯穿于企业经营活动的始终。本文运用案例分析的方法，介绍了摩托罗拉公司这家世界五百强企业的基本生产经营情况和纳税情况，分析了这家公司的生产经营和管理运营的特点和该公司进行税务筹划的环境以及税务筹划的必要性和有利及不利条件，研究和介绍了该公司在公司设立、生产经营、投资等活动中的税务筹划安排，说明了进行税务筹划是该公司的生存发展的必然选择，进行税务筹划有力的帮助企业赢得了竞争优势。本文详细介绍了摩托罗拉公司如何通过投资设立和公司组织形式的有效的设计进行税务筹划，在生产经营活动中如何通过机构设置保障税务筹划，如何在企业生产和经营的各个环节中落实税务筹划。本文还专门就资金运营和薪酬税务筹划进行了研究和分析。最后，本文还对利用跨国公司经营特点如何进行税务筹划作了分析。摩托罗拉公司正是通过在各个环节的全方位的税收筹划设计，积极主动的在规避税务风险的同时为企业创造了效益。通过如上的分析和研究，本文认为根据企业日常所遇到的问题设计相应的税务筹划方案：对纳税人身份、经济业务形式、各税务环节进行仔细分析, 将税务筹划和企业的生产经营结合起来，为实现企业利益最大化服务，能够提高企业的综合竞争力，使企业更快更好的发展。随着集团化经营和国际化，产业一体化的发展的大趋势，税务筹划必将发挥越来越重要的作用。
英文摘要：	In the background of globalization, competition among enterprises is becoming increasingly intense, and tax cost is significant cost of enterprise. Therefore, the tax planning for research is of great practical significance, so being the inevitable choice for enterprise development to enlarge enterprise Group Company for organization form and industry integration and multinational management as the operation characteristics. It is very important for the company’s developmenthow to make full use of its own characteristicsin addition tothe tax planning theory or methods, andto achieve the goal of tax saving for enterprises. In this paper the principle of general tax planning and implementation of tax planning important node, as well as the group company's tax planning characteristics are discussed.Besides, the group company tax planning environment and the tax planning of the favorable and unfavorable conditions are analyzed. This paper expounds how to carry on the tax planning of the specific ideas and safeguard measures as the group company. This paper also introduces the basic methods of tax planning, and proposes the tax planning group applicable planning strategy and members of the general planning strategy for the enterprise. It is indicated that the tax planning is closelyrelated to all kinds of production and business operation activities of the enterprise. This paper uses the method of case analysis, introduces the MOTOROLA --the world top enterprise’s basic production and operation situation and analyzes the company's production, operation and management of the operation. It also deals with characteristics and the company’s tax planning environment and the necessity and advantages. The paper researches and introduces how the company is established in the company production and operation activities such as investment in the tax planning arrangement, and explains the tax planning is needs for thecompany's survival and development. So carrying on the tax planning powerfully helps enterprises to win competition advantages. This paper introduces the MOTOROLA Company’s how to design tax planning through the investment establishment and organization forms, along with production and operating activities.At the same time, it deals with how to set up security tax planningthrough the department and how to combine the enterprise production and management with the implementation of tax planning. This paper emphasizeson funds-- capital operation and tax-paying planning and finally analyses the use of the multinational corporation management combined with taxplanning. The MOTOROLA Company designs the comprehensive tax planning from every aspectactivelyto avoid tax risk to create the biggest benefitfor the enterprise. Through above analysis and research, this paper designs corresponding tax planning schemeaccording to daily problems ofthe enterprise--to carefully analyzetax-payers , business issues and all the procedures from aspect. Combine tax planning with the production and operation of enterprises to achieve the maximum profits, improve the comprehensive competitiveness of enterprises and make enterprises develop faster.Along with the major trend of the group management,internationalization and integration of the industry, tax planning will play a more and more important role.
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