I企业跨国经营节税研究 —以 Z 油田企业为例摘 要由于当代经济的快速发展，企业跨国经营在国际经济活动中成了无可替代的一部分，跨国企业在节税方面的重要作用逐渐突显。在实现全球范围内经营计划中，节税成为了跨国企业管理战略管理的重要策略，使得整体税负得到最大限度地减轻。本篇文章以全球化的角度，深度研究了跨国企业在国际经营中的税负问题。以 Z 石油企业为例，首先，从 Z 石油公司对外投资的主要涉税环节入手，运用SWOT 分析理论，对该公司主要投资地的税收情况进行了分析，随后，采用案例分析法建立避税地模型和转让定价模型，比较这两种方法的优势以及不足，对其主要相关税负和海外投资问题,提出其国际子企业选择利润分配与组织形式策略的建议，从而对企业价值最大化和税负最小化的目标做出相应指导与参考。关键词：跨国企业；国际节税筹划；国际节税；国际经营Research on tax saving in transnational operation of enterprises II-- a case study of Z oilfield companyAbstractDue to the rapid development of contemporary economy, transnational operation of enterprises has become an irreplaceable part in international economic activities, and the important role of transnational enterprises in tax saving has become increasingly prominent. In the realization of global business plan, tax saving has become an important strategy of multinational enterprise management strategy management, so as to minimize the overall tax burden.From the perspective of globalization, this paper makes an in-depth study of the tax burden of multinational enterprises in international business. Z oil companies, for example, first of all, from the Z oil company of major tax related link of foreign investment, SWOT analysis theory, the main investment of the company's tax situation was analyzed, and then, the case analysis method is adopted to establish the model of tax havens and transfer pricing model, compare advantages and disadvantages of these two methods, the main tax and ...
