摘要
在海外投资中,为了使税收负担最小化,需要设计良好的税务架构,其目的在于通过在不同国家和地区设立一系列特殊载体公司(Special Purpose Vehicle,简称"SPV")并以适当资本形式注入,使得从海外项目或资产到我国投资主体的国际税负总和最低,并且切合海外投资项目的具体要求。本文根据多个海外投资项目税务架构的设计经验,围绕持股架构、资本架构两大问题进行了研究和实务分析。
To minimize tax burden, it is necessary to tailor an appropriate tax structure in the overseas investment. The target of the tax structure design is to minimize the global tax burden and meet the special requirements in the overseas' investment project, by the means of establishing a series of special purpose vehicles in different countries and injecting the capital cash flows properly. In this paper, based on the rich field experiences in a number of overseas projects, a comprehensive analysis is made in order to design a better shareholding structure and capital structure.
出处
《涉外税务》
CSSCI
北大核心
2009年第10期36-41,共6页
International Taxation In China
关键词
海外投资
税务架构
特殊载体公司
持股架构
资本架构
Overseas investment Tax structure Special purpose vehicle Shareholding structure Capital structure