International Tax Planning Of The Shipping Enterprise In Our Country

International marine is a very important industry to the country's economic development. It acts as a significant role in the prosperity of world economy and the development of international trade. As China has entered into WTO, the competition in the field of international marine will be more strong. How to survive and develop in thus situation will be a vital task to the international marine enterprises of Chinese. Tax planning could reduce enterprises' taxation and reduce enterprises' cost; it could influence the whole benefit of enterprises direct. Tax planning could act an important role more and more in our nation international marine enterprises to improve their international competition. Under economic globalization, how to planning effective in our nation international marine enterprises will be a worth study topic.This thesis is tie up my subject, it discusses the idea with theory analyzing and case Researching together, and with the methods of comparison and factor analysis. At first, we described the shipping policy, and the characteristics of shipping enterprises' accounting calculation and tax planning, and the taxing preferential system of the major shipping countries as America, Britain, France, Germany, Norway, Japan, Singapore and China. It discussed the possibility of our international shipping enterprises' tax planning.Secondly, the thesis described the main methods of our international shipping enterprises' tax planning. It includes general and special tax planning methods. The general methods include using tax planning methods in the international tax shelters and non international tax shelters. The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.The thesis described the tax planning examples of ZhongYuan Corporation and the MingHua Company of Merchants bureau. It discussed the concrete application in practice of the above tax planning methods.At last,we discussed the problems we should be pay attention to and the developing prospect in the tax planning.On the basis of the review of the main countries' tax system, and based on the practical situation in China, I divided the tax planning methods into two groups, general and special one, and put forward the venture we may met in the process of the tax planning ,as foreign exchange control,political risks and so on. I proposed some of measures coping with the risks, and have a prospect on it, and fully demonstrated the feasibility and necessity on the international tax planning of our country.