谈谈跨国公司的税收筹划

On Design of Transnational Corporation′s Taxation

随着经济的全球化发展，跨国公司逐渐在世界经济中占有举足轻重的地位。由于国家税收差别的存在，跨国公司为获取全球利益最大化，以合法的方式减轻税负，必然会精心研究各国税收间的差异，而税收筹划已成为跨国公司财务管理中不可或缺的部分。

With the economic global development, transnational corporatio ns are playing more and more important roles in the world economy. Owing to the d ifferences among the different countries′ taxation, the transnational corporati ons must study the differences among the various countries in order to gain the maximum interests and reduce the taxation with the legal methods.