我国航运企业的国际税收筹划
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摘要
国际航运业是国家经济发展中一个重要的行业,对于保证世界经济的繁荣、促进国际贸易的发展起着举足轻重的作用。随着我国加入WTO,国际航运业的竞争势必会进一步的加剧,如何在激烈的市场竞争中求得生存和发展,是摆在我国国际航运企业面前的一个重要任务。税收筹划可以降低企业的税负,降低企业运营成本,直接影响企业的整体利益。税收筹划在我国国际航运企业提高国际竞争力中将会发挥更加重要的作用。在全球经济一体化下,我国国际航运企业如何进行有效的税收筹划,是值得我们研究的课题。
本文采用理论阐述和案例研究相结合的研究方法,并运用比较分析法和因素分析法,首先阐述了国际航运企业税收筹划的特点及世界主要航运国家如美国、英国、法国、德国、挪威、荷兰、日本、新加坡的税收优惠制度,以及我国目前的国际航运业税收制度,论述了我国国际航运企业进行税收筹划的可能。
其次,本文阐述了我国国际航运企业主要的税收筹划方法,包括通用的国际税收筹划方法和航运业专用的国际税收筹划方法,通用的国际税收筹划方法包括:在国际避税地进行公司注册和非国际避税地进行公司注册的税收筹划;专用的国际税收筹划方法指国际航运企业船舶登记的筹划;从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划,国际航运企业船舶租赁的筹划。
笔者通过例举中远集团和招商局明华公司的税收筹划实例,阐述了上述税收筹划方法在实践中的具体运用。
最后,笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。
本文在对各主要航运国家的税收制度进行评述的基础上,结合我国的实际情况,将航运企业所能运用的税收筹划方式分为通用和专用两类,在理论上将税收筹划方式进行细化,并提出航运企业在进行税收筹划的过程中可能遇到的风险,如外汇管制、政治风险等,提出应对该风险的一些措施,并对其前景进行展望,充分论证了我国航运企业国际税收筹划的可行性和必要性。
International marine is a very important industry to the country's economic development. It acts as a significant role in the prosperity of world economy and the development of international trade. As China has entered into WTO, the competition in the field of international marine will be more strong. How to survive and develop in thus situation will be a vital task to the international marine enterprises of Chinese. Tax planning could reduce enterprises' taxation and reduce enterprises' cost; it could influence the whole benefit of enterprises direct. Tax planning could act an important role more and more in our nation international marine enterprises to improve their international competition. Under economic globalization, how to planning effective in our nation international marine enterprises will be a worth study topic.
This thesis is tie up my subject, it discusses the idea with theory analyzing and case Researching together, and with the methods of comparison and factor analysis. At first, we described the shipping policy, and the characteristics of shipping enterprises' accounting calculation and tax planning, and the taxing preferential system of the major shipping countries as America, Britain, France, Germany, Norway, Japan, Singapore and China. It discussed the possibility of our international shipping enterprises' tax planning.
Secondly, the thesis described the main methods of our international shipping enterprises' tax planning. It includes general and special tax planning methods. The general methods include using tax planning methods in the international tax shelters and non international tax shelters. The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
The thesis described the tax planning examples of ZhongYuan Corporation and the MingHua Company of Merchants bureau. It discussed the concrete application in practice of the above tax planning methods.
At last,we discussed the problems we should be pay attention to and the developing prospect in the tax planning.
On the basis of the review of the main countries' tax system, and based on the practical situation in China, I divided the tax planning methods into two groups, general and special one, and put forward the venture we may met in the process of the tax planning ,as foreign exchange control,political risks and so on. I proposed some of measures coping with the risks, and have a prospect on it, and fully demonstrated the feasibility and necessity on the international tax planning of our country.
本文采用理论阐述和案例研究相结合的研究方法,并运用比较分析法和因素分析法,首先阐述了国际航运企业税收筹划的特点及世界主要航运国家如美国、英国、法国、德国、挪威、荷兰、日本、新加坡的税收优惠制度,以及我国目前的国际航运业税收制度,论述了我国国际航运企业进行税收筹划的可能。
其次,本文阐述了我国国际航运企业主要的税收筹划方法,包括通用的国际税收筹划方法和航运业专用的国际税收筹划方法,通用的国际税收筹划方法包括:在国际避税地进行公司注册和非国际避税地进行公司注册的税收筹划;专用的国际税收筹划方法指国际航运企业船舶登记的筹划;从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划,国际航运企业船舶租赁的筹划。
笔者通过例举中远集团和招商局明华公司的税收筹划实例,阐述了上述税收筹划方法在实践中的具体运用。
最后,笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。
本文在对各主要航运国家的税收制度进行评述的基础上,结合我国的实际情况,将航运企业所能运用的税收筹划方式分为通用和专用两类,在理论上将税收筹划方式进行细化,并提出航运企业在进行税收筹划的过程中可能遇到的风险,如外汇管制、政治风险等,提出应对该风险的一些措施,并对其前景进行展望,充分论证了我国航运企业国际税收筹划的可行性和必要性。
International marine is a very important industry to the country's economic development. It acts as a significant role in the prosperity of world economy and the development of international trade. As China has entered into WTO, the competition in the field of international marine will be more strong. How to survive and develop in thus situation will be a vital task to the international marine enterprises of Chinese. Tax planning could reduce enterprises' taxation and reduce enterprises' cost; it could influence the whole benefit of enterprises direct. Tax planning could act an important role more and more in our nation international marine enterprises to improve their international competition. Under economic globalization, how to planning effective in our nation international marine enterprises will be a worth study topic.
This thesis is tie up my subject, it discusses the idea with theory analyzing and case Researching together, and with the methods of comparison and factor analysis. At first, we described the shipping policy, and the characteristics of shipping enterprises' accounting calculation and tax planning, and the taxing preferential system of the major shipping countries as America, Britain, France, Germany, Norway, Japan, Singapore and China. It discussed the possibility of our international shipping enterprises' tax planning.
Secondly, the thesis described the main methods of our international shipping enterprises' tax planning. It includes general and special tax planning methods. The general methods include using tax planning methods in the international tax shelters and non international tax shelters. The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
The thesis described the tax planning examples of ZhongYuan Corporation and the MingHua Company of Merchants bureau. It discussed the concrete application in practice of the above tax planning methods.
At last,we discussed the problems we should be pay attention to and the developing prospect in the tax planning.
On the basis of the review of the main countries' tax system, and based on the practical situation in China, I divided the tax planning methods into two groups, general and special one, and put forward the venture we may met in the process of the tax planning ,as foreign exchange control,political risks and so on. I proposed some of measures coping with the risks, and have a prospect on it, and fully demonstrated the feasibility and necessity on the international tax planning of our country.
引文
[1]刘铁利.我国国际航运企业税收筹划研究:[硕士学位论文].天津:南开大学,2005
[2]李国田,张开桂.企业税收筹划的理性认识.福建税务,2003(4):26-27
[3]L Mills,M Edckson,E Maydew.Investments in tax planning.Journal of the American Taxation Association.1998
[4]张中秀.纳税筹划宝典.北京:机械工业出版社,2002
[5]蔡昌.纳税筹划方法与案例.广州:广东经济出版社,2003
[6]王韬,刘芳.企业税收筹划.北京:科学出版社,2002
[7]周叶.税收筹划一策略、技巧、和案例.上海:上海财经大学出版社,2007
[8]彭夯,蒋懿,严晨智.企业税收筹划实务.北京:清华大学出版社,2003
[9]杨靳,邵哲平.偏向自由化的航运政策符合国情.中国水运,2006(9):8-9
[10]Farrar.Dand L.Swlwyn,"Taxes,Corporate Financial Policy and Return to Investors",National Tax Journal,Oct 1967
[11]杨林.企业跨国经营纳税筹划研究.中国海洋大学学报,2003(1)
[12]Kermeth J.Klassen,Douglas A.Shackelford.State and provincial corporate tax planning.Journal of Accounting and Economies.Volume 25,Issue 3,30 June 1998
[13]郭勇,吕靖,林汉新.世界各主要国家航运税收政策评述.世界海运,2000(2)
[14]孙广圻,王杰.国际海运政策.大连:大连海事大学出版社,1998.157-159
[15]刘铁利,王全喜.中外国际航运业税收制度的比较与借鉴.涉外税务,2005(9):48-49
[16]Spudis,Barbara C.Lemein,Gregg D.Waimon,David A.Using partnerships in international tax planning.Tax.Chicago.Dec 1995.Vol,73.Iss,12.Pg.834
[17]陈均平.税收筹划在企业中的具体应用.财务与会计,2002(8):22-23
[18]徐燕.跨国公司国际避税及其防范措施.苏州大学学报,2000(4):23-25
[19]Stephen C Fox.International tax planning for closely held U.S.companies.Journal of Taxation.New York:Dec 2002.Vol.97,Iss.6;P.359
[20]萧承龄.面对经济全球化的国际税收管理对策.涉外税务,2000(10):30-35
[21]LiMing Huang.An advance in tax planning theory:The effective tax planning.International taxation in China.2004 No.2.P.69-72
[22]Lawrence Farbe.keep more of your investment earnings.Medical Economics.Feb 2,2007.Vol,84.Iss,3
[23]曾露.跨国公司国际避税的主要手段及法律规制.湖南行政学院学报,2003(6)
[24]刘铁利,王全喜.我国国际航运企业船舶登记的税收筹划.交通财会,2005(12)
[25]刘秉镰,赵金涛.经济全球化与我国国际航运业.中国水运,2003(1)
[26]E.A.Srinvas.Hand Book of Corporate Tax Planning,New Delphi:Tata MacGraw-Hill Pub.Co.Ltd.,1989
[27]John Dixon,Malcolm Finney.Tolley's international corporate tax planning.London:Tolley,2002
[28]李晓梅.水运企业的税收筹划.中国水运,2006(2):177-178
[29]刘明,高萍.税收优惠政策操作实务.北京:中国税务出版社,2004
[30]唐向.租赁如何税收筹划.福建税务,2002(8):11-12
[31]Dolan,D Kevin,Wslsh,Michael F.Use of holding companies in international tax planning.Tax.Chicago.Dec 1995.Vol.73,Iss.12,Pg.873
[32]Clarke,Giles.Offshore tax planning.London Butterworths,2003
[33]王琴娥.论我国企业的国际税收筹划.企业管理,2005(7)
[34]唐淑文,刘学艺.国际避税问题探讨.学术之窗,2005(7)
[35]Karayan,John E.Strategic corporate tax planning.Hoboken,N.J.J.Wiley,2002
[36]吕靖,王浩林.新经济体制下国际航运业发展的趋势浅析.航运管理,2001(5)
[37]Santhanam,R.delhi.Tax Planning for Collaborations.Commercial Pub.House,1995
[38]邓力平,曲晓辉.税收国际协调与会计准则全球趋同关系之辨析.会计研究,2003(9)
[39]何灵,李雯.浅谈跨国企业的税收筹划.科技情报开发与经济,2005(12)
[40]Anonymous.Mid-Year Planning Tips.CPA Client Bulletin.New York:Jun 2006.P.1
[41]徐孟洲.论税法的基本原则.经济法学评论,2000(5)
[42]潘文芳,史洪波,王鸣.加入WTO后有关避税与反避税的思考.山东税务纵横,2002(3)
[43]盖地.税务筹划.北京:高等教育出版社,2003
[44]Campbell,Dennis ed.International Tax Planning.London:Kluwer Law International,1995
[45]张国义.我国跨国集团的税务筹划战略.战略研究,2006(2).
[46]危敬议.浅议税收筹划的发展前景.江西财税与会计,2002(7)
[2]李国田,张开桂.企业税收筹划的理性认识.福建税务,2003(4):26-27
[3]L Mills,M Edckson,E Maydew.Investments in tax planning.Journal of the American Taxation Association.1998
[4]张中秀.纳税筹划宝典.北京:机械工业出版社,2002
[5]蔡昌.纳税筹划方法与案例.广州:广东经济出版社,2003
[6]王韬,刘芳.企业税收筹划.北京:科学出版社,2002
[7]周叶.税收筹划一策略、技巧、和案例.上海:上海财经大学出版社,2007
[8]彭夯,蒋懿,严晨智.企业税收筹划实务.北京:清华大学出版社,2003
[9]杨靳,邵哲平.偏向自由化的航运政策符合国情.中国水运,2006(9):8-9
[10]Farrar.Dand L.Swlwyn,"Taxes,Corporate Financial Policy and Return to Investors",National Tax Journal,Oct 1967
[11]杨林.企业跨国经营纳税筹划研究.中国海洋大学学报,2003(1)
[12]Kermeth J.Klassen,Douglas A.Shackelford.State and provincial corporate tax planning.Journal of Accounting and Economies.Volume 25,Issue 3,30 June 1998
[13]郭勇,吕靖,林汉新.世界各主要国家航运税收政策评述.世界海运,2000(2)
[14]孙广圻,王杰.国际海运政策.大连:大连海事大学出版社,1998.157-159
[15]刘铁利,王全喜.中外国际航运业税收制度的比较与借鉴.涉外税务,2005(9):48-49
[16]Spudis,Barbara C.Lemein,Gregg D.Waimon,David A.Using partnerships in international tax planning.Tax.Chicago.Dec 1995.Vol,73.Iss,12.Pg.834
[17]陈均平.税收筹划在企业中的具体应用.财务与会计,2002(8):22-23
[18]徐燕.跨国公司国际避税及其防范措施.苏州大学学报,2000(4):23-25
[19]Stephen C Fox.International tax planning for closely held U.S.companies.Journal of Taxation.New York:Dec 2002.Vol.97,Iss.6;P.359
[20]萧承龄.面对经济全球化的国际税收管理对策.涉外税务,2000(10):30-35
[21]LiMing Huang.An advance in tax planning theory:The effective tax planning.International taxation in China.2004 No.2.P.69-72
[22]Lawrence Farbe.keep more of your investment earnings.Medical Economics.Feb 2,2007.Vol,84.Iss,3
[23]曾露.跨国公司国际避税的主要手段及法律规制.湖南行政学院学报,2003(6)
[24]刘铁利,王全喜.我国国际航运企业船舶登记的税收筹划.交通财会,2005(12)
[25]刘秉镰,赵金涛.经济全球化与我国国际航运业.中国水运,2003(1)
[26]E.A.Srinvas.Hand Book of Corporate Tax Planning,New Delphi:Tata MacGraw-Hill Pub.Co.Ltd.,1989
[27]John Dixon,Malcolm Finney.Tolley's international corporate tax planning.London:Tolley,2002
[28]李晓梅.水运企业的税收筹划.中国水运,2006(2):177-178
[29]刘明,高萍.税收优惠政策操作实务.北京:中国税务出版社,2004
[30]唐向.租赁如何税收筹划.福建税务,2002(8):11-12
[31]Dolan,D Kevin,Wslsh,Michael F.Use of holding companies in international tax planning.Tax.Chicago.Dec 1995.Vol.73,Iss.12,Pg.873
[32]Clarke,Giles.Offshore tax planning.London Butterworths,2003
[33]王琴娥.论我国企业的国际税收筹划.企业管理,2005(7)
[34]唐淑文,刘学艺.国际避税问题探讨.学术之窗,2005(7)
[35]Karayan,John E.Strategic corporate tax planning.Hoboken,N.J.J.Wiley,2002
[36]吕靖,王浩林.新经济体制下国际航运业发展的趋势浅析.航运管理,2001(5)
[37]Santhanam,R.delhi.Tax Planning for Collaborations.Commercial Pub.House,1995
[38]邓力平,曲晓辉.税收国际协调与会计准则全球趋同关系之辨析.会计研究,2003(9)
[39]何灵,李雯.浅谈跨国企业的税收筹划.科技情报开发与经济,2005(12)
[40]Anonymous.Mid-Year Planning Tips.CPA Client Bulletin.New York:Jun 2006.P.1
[41]徐孟洲.论税法的基本原则.经济法学评论,2000(5)
[42]潘文芳,史洪波,王鸣.加入WTO后有关避税与反避税的思考.山东税务纵横,2002(3)
[43]盖地.税务筹划.北京:高等教育出版社,2003
[44]Campbell,Dennis ed.International Tax Planning.London:Kluwer Law International,1995
[45]张国义.我国跨国集团的税务筹划战略.战略研究,2006(2).
[46]危敬议.浅议税收筹划的发展前景.江西财税与会计,2002(7)