The Research On The International Taxation Management Of Zhuji Rolling Stock Equipment Manufacturing Company

The Belt and Road Initiative and "Made in China 2025" Strategy provide opportunities not only for creating chances to make a closer tie between Chinese and world's economy,but also for Chinese manufacturing enterprises implementing the going-out strategy.Zhuji Rolling Stock Equipment Manufacturing Company(hereinafter referred to as "Zhuji Company")is one of the enterprises benefiting from national policies.In implementing the Belt and Road Initiative,Zhuji Company has attained a rapid growth of overseas orders and a huge expansion of overseas business operation which driving the company's high growth.Along with the growth,Zhuji Company's business scale increased,production capacity expanded,new products launched,post-sale services stretched,overseas market layout consummated,business mode updated.Yet Zhuji Company's current management mode in taxation,resource allocation and internal control cannot keep up the pace in internationalization development which may lead to tax risks cascading.Therefore,it is of great significance to comprehend the preferential tax policies of different countries and regions in order to save tax expenditure,allocate resources properly and prevent international tax risks in internationalization process.This thesis takes an innovative approach for Zhuji Company's international tax management in order to meet its demand in internationalization.Firstly,based on illustration of meaning of the development of rail transit equipment industry and its internationalization,the thesis analyzes primary tax policies,categories and rates Zhuji Company has met in internationalization process,and measures have been adopted in regulation establishment,key work management by Zhuji Company in international tax management.Secondly,the thesis analyzes reasons for Zhuji Company's defects in top-level design,system process,position statement,risk management capability and personnel quality,and reasons.Moreover,itadvocates optimization approaches combining comprehensive consideration of compliance for key business both home and abroad,based on the principle of legality,timeliness,cost-effective and beforehand preparing.It also puts forward specific measures from the aspects of improving the top-level management design,perfecting the management system,promoting the standardization of department posts,focusing onmajor risk management,and improving the overall quality of tax personnel.Finally,it provides the prediction on the optimization effect of tax administration.The above research shows that the international tax management system is applicable to Zhuji Company in rail transit equipment industry in pushing going-out strategy.International tax management needs to not only carrying out continuous theoretical and practical research according to policy changes,but also starting from enterprise's management system and process,index design,along with staffing optimization.The research results of this thesis provide solid theoretical foundation and practical experience to innovate international tax management in China's rail transit equipment industry.