International Tax Planning Case Analysis Of CC Automobile Company

As the economic globalization and integration of the situation and multinational companies,multinational companies often use of tax system differences between countries to evade taxes. Multinational corporations in China contribute to our country economy at the same time, also took part of the profits, make domestic interests to transfer, to our country and the world economic order has caused adverse effect. In our country since the 09 established "special tax adjustment measures (trial)" (guoshuifa[2009] no. 2), begin to pay close attention to corporation tax planning tax risk, etc. In order to prevent tax evasion of the multinational enterprises, the Chinese government established the system of transfer pricing in multinational company, actively anti tax avoidance of transfer pricing behavior. Countries in the aspect of tax adjustment method of adjustment, at the same time introduced a lot about law of transfer pricing, in order to make the Chinese enterprises' transfer pricing behavior, many multinational companies and the group of enterprises to actively respond to a nation, not in violation of state policy, by coping with the laws and regulations adjusted and produced some of the situation, seek a more flexible solution. Transfer pricing belonging to the category of tax planning, enterprise needs to start from global, should not only keep up with the trend of the tax policy, and comprehensive consideration to the overall benefit of the enterprise.To go deep and comprehensive balance, not narrowly focused, simple plan for tax planning. In our country since joining the world trade organization (WTO), China's multinational corporations by borrowing the world trade organization (WTO) is the international platform of success to the world. But in the company and is increasingly fierce competition. Different from before facing competition in the country. How to the international market is steadily these go out multinational company is preferred.Based on the domestic a successful implementation of "going out" CC automobile co., LTD as an example, introduces the company's research background, through the typical case, explains the CC automobile co., LTD. In the aspect of tax planning is facing some inevitable risk, as well as when dealing with the risk need to adopt countermeasures and some problems which need to be attention. Which involved in international tax planning issues related to provide reference for more multinational companies in China,and hope for the domestic these multinational companies under a large wave of globalization further better.