Research On Tax Planning Of Transnational Corporations Of Communication Companies Under The "One Belt And One Road" Strategy

With the implementation and development of “One Belt And One Road” strategy,China's overseas investment and transnational operation have entered a new stage and achieved remarkable development.How to improve their competitive edge in the world and how to deal with the complex and fierce international competition environment has become the most urgent task for them to solve.But the international tax planning in our country starts late,some multinational enterprises on international tax planning is not enough attention,and not into the corresponding manpower and material resources,financial resources for the research to ease group international tax cost.With the continuous improvement and improvement of national tax system,international tax planning is bound to usher in a broader space.Communication technology industry,in particular,in the domestic market has been hard to find new profit growth point of the bottleneck period,southeast Asia,Africa and North America of many developing countries will be the domestic communication companies are scrambling for the occupation of highland,Therefore,according to the construction of the "leader" communication company as the breakthrough point,the international tax planning study on the multinational company will have theoretical value and practical significance.This paper gradually forms its own theoretical framework through studying and sorting out the literatures related to international tax planning.The case analysis part of this paper is related to tax policy and on the basis of the analysis of international tax theory,zte,for example,for its overseas operations of investment,financing,management,earnings characteristics put forward corresponding planning scheme,comparison of different planning option in the use of its overseas business effect,study the possible risks and countermeasures.Suggest that part of the article is based on combining the characteristics of the communications industry,the refining of zte planning scheme,find communication multinational company widespread fords the tax risk points and relevant Suggestions are put forward.This article through to tax planning of communication corporation's international business,on the one hand,can be more in-depth communication company how to reasonable use relevant preferential tax policies as well as between different countries and national tax treaty signed to tax planning,to other communications companies in related industry or will be to develop transnational business communications company provide reference for international tax planning strategies;On the other hand,through the analysis of the case study,also can let not enough attention to the international tax planning multinationals see the economic benefits of tax planning for the enterprise,reduce tax cost in the process of enterprise operation and prevent some potential tax risks,and constantly enhance their competitive strength in the international market.