WTO对企业所得税筹划的影响

The influence of WTO on tne preparation of the enterprise′s income tax

我国加入 W TO后对企业所得税筹划产生的影响主要在两个方面。对国内企业来说 ,其影响决定了投资企业在所得税筹划时只能更多地考虑投资有利的投资产业和选择有利的投资地区来降低税负 ;对跨国公司来说 ,利用各国的税收法规的差异和国际税收协定中的缺陷 ,采取人或物跨越税境的流动或非流动 ,以及变更经营地点或经营方式等方法 。

The entrance to WTO of China has great influence on the enterprise I will discuss this from two main aspects Because of the domestic enterprises′ influence, the investing enterprises have to give more consideration to the investment industries that can bring more benefits And also it has to choose the beneficial regions to invest to reduce the tax burden To the transnational corporations, they are to prepare the income tax from the following aspects, su ch as to make use of the difference of tax laws among countries, or the shortcom ings of the international agreements on tax They can also prepare the income t a x by adopting people or things crossing over tax border flow or non-current, or changing the deal in the methods, such as the place or the type of operation, et c to prepare the income tax