Study On The Tax-designing About Chinese International-companies Investing In Singapore

With the integration of the global economy, the economic intercourse between China and Singapore is deepened step by step. More and more Chinese companies go to Singapore to invest so that they can realize their strategic object of international operation in virtue of the advantage of Singapore being a international center in business, trade, and finance. International tax-planning has been a latent domain of high profit. If only international-companies properly make use of the difference among countries in taxation scope, tax rate and management, they can get high profit without a few cost.At present, our study on Singaporean tax system is yet on the initial stage, so there are a few special masters on this subject. And in these present masters, most of them are focus on a few categories of taxation. There is a little all-round study on Singaporean tax system, and much less the special treatise on tax-planning about Chinese international-companies investing in Singapore.The ends and meaning of our study on the tax-designing about Chinese international-companies investing in Singapore are as fallows: to make Chinese international-companies entirely know about Singaporean tax system when they invest in Singapore; to make Chinese international-companies improve their management and economic performance through tax-designing; and finally to enhance their competition against the other countries of the world. In light of the characteristics of tax-designing itself, by virtue of methods of the binding of theory and practice, the analysis of comparison, deduction and induction, together with qualitative analysis and quantitative analysis, the author make a systematic study on Singaporean tax-designing.Firstly, the author discourses the basic theories and the characteristics of tax-planning. Secondly, through expounding the present tax system in Singapore, and discussing the difference of the tax system between China and Singapore, the author singles out the wedge of tax-planning. Then through case the author expounds the concrete methods of tax-planning about Chinese international-companies investing in Singapore. Finally the author induces the feasible approach of tax-planning about Chineseinternational-companies investing in Singapore and their emphases, which are as instructive suggestion.Tax-designing about Chinese international-companies investing in Singapore istoughly divided into four progressing stages, which are domestic tax-designing, setting up relation abroad, both ends abroad and making use of foreign capital. The legal ground and emphasis of tax-planning are different from each other in different stages.Our innovation in this dissertation is the all-round discourse on Singaporean tax system. Through comparison of the basic category of tax and policy of tax rate between China and Singapore, the author singles out the wedge of tax-planning, introduces basic approach of Tax-designing about Chinese international-companies investing in Singapore. This bridges the gap of our study on Singaporean tax-planning.