国际税收环境为跨国公司带来机遇的同时,还带来了巨大挑战。跨国公司的税务
筹划成为我们必须面对的课题。

在跨国公司国际税务筹划过程中的重要环节-离岸公司,越来越受到人们的关
注。为了参与国际竞争、制定战略规划、规避风险和降低国际运作成本,离岸运
作成为中国企业必须考虑的方式。运用离岸公司进行税务筹划也因此成为中国企
业跨国发展中的重要环节,对国际化过程中的中国企业具有重要的意义。

本文试图站在纳税人的角度来对利用离岸公司进行国际税务筹划进行研究,
并对运用离岸公司避税过程中可能面临的法律问题提出相应的对策和建议。特别
是,本文针对离岸公司的国际价格转移法、国际控股法、海外收益申报法、海外
雇员法等进行了比较系统的阐述,并对中国的税收制度及其漏洞缺陷进行了深入
的思考,以求对中国特有法律框架下的离岸公司税务筹划有更深入的理解。

笔者希望通过对离岸公司税务筹划方法的分析研究对国际化进程中的中国企
业有所帮助。

关键词:离岸公司 离岸业务价格转移国际控股国际避税
ABSTRACT
As China's economy booming,the Chinese market provided a wide space for
multinationals companies' development. International tax environment brought the
opportunities for multinational companies, it is also a great challenge. Multinational
companies tax planning is new question that we must face.
People pay more and more attention into the significant link of multinational
operation- offshore companies. In order to participate in international competition,
strategic planning, risk aversion and reduce the cost of international operations, Chinese
enterprises must be considered offshore operations. Use of offshore companies for tax
planning has become significant link of the transnational development of Chinese
enterprises, It has great significance to the process of internationalization of Chinese
enterprises.
The author attempts to study how to use the offshore companies for international
tax planning stand on the taxpayers' point of view, and give the corresponding measures
and suggestions to avoid the legal issues that may face in tax planning process. In
particular, the author describe the international transferring pricing method,
International Holdings method, declaration offshore income method, overseas
employees method systematically. The author had in-depth thinking about the tax
system's vulnerability and defects, in order to have a deeper understanding about tax
planning in the china unique legal frame.
The author hope to help the Chinese enterprises that in the process of
internationalization through analysis offshore company
Keywords: Offshore companies, Offshore business, Transferring pricing,
Overseas financing, International Holdings, Tax avoidance.