I企业跨国经营的税收筹划问题研究—以苹果公司为例摘 要在经济全球化不断加速的同时，国际间的商务活动越来越密切，世界上的跨国企业越来越多，跨国交易也越来越频繁。随着跨国经营活动的日益增加，国际税收法律制度的不断完善改进，跨国经营的税收筹划具有非常大的发展空间，而且税收筹划对企业的经营与盈利起着显著的积极作用。在论文写作的前期，我针对税收筹划这个命题，大量收集和阅读相关方面的资料，对跨国经营纳税筹划的概况有了大致了解，缕清思路的基础上确定论文大致思路和研究方向。在这篇论文中，主要采用了逻辑分析和案例分析的方法进行研究的写作手法，研究了企业在跨国经营中的税收筹划问题，分析了国际税收筹划的特点、产生原因和基本方法，简要阐述了苹果公司成功避税的案例，最后提出跨国经营税收筹划的注意事项，以期为跨国公司提供借鉴。关键词：税收筹划；跨国经营；转让定价；成本摊销Research on Tax Planning of Transnational Operation ——Take Apple for ExampleAbstractIIAt the same time of accelerating economic globalization, the international business activities are more and more close, more and more multinational enterprises in the world, and more and more frequent transnational transactions. With the increasing transnational business activities and the continuous improvement of the international tax law system, the tax planning of transnational business has a very large development space, and tax planning plays a significant positive role in the operation and profitability of enterprises. In the early stage of writing this paper, I collected and read a lot of relevant materials for the proposition of tax planning, and I have a general understanding of the general situation of tax planning of transnational operation. Based on the clear thinking, I determined the general thinking and research direction of this paper. In this paper, the author mainly uses the methods of logical analysis and case analysis to study the tax planning of enterprises ...
