LELP环保在华设立外商投资性公司的可行性分析

发布时间：2018-04-24 02:18

本文选题：外商投资性公司 + 资本弱化　；参考：《厦门大学》2014年硕士论文

【摘要】：跨国公司在一国展开投资运营的过程中,其财税部门会时时地关注该国财税政策动向。根据当地财税政策的变化,适时对其在该国投资相关业务单元的组织架构、投融资路径、资本结构等做出新的设计或调整。通过资本弱化等有效的税收筹划方法实现股东利润最大化的财务目标。 2008年《中华人民共和国企业所得税法》实施后,对内外资企业统一按25%税率征收企业所得税并对非居民企业股息所得征收20%预提所得税。除对香港等少数与中国签订税收协定或特殊安排的国家或地区的非居民企业符合条件的股息所得减按5%征收外,其他均减按10%征收。这促使外国投资者纷纷探索对其在华投资运营模式进行重组,寻求替代此前惯用的BVI离岸公司投资路径的最佳方法。外商LELP环保是上述谋求转变的外国投资者之一。LELP环保于2008年入华投资。2009年中,其财税部门即着手研究如何结合中国内地的相关财税政策对公司在华投资运营模式做出优化。本文从财税角度对LELP环保在华设立投资性公司的可行性进行分析。文章在介绍了相关理论和政策后,以LELP环保实例分三个层面展开分析：一、公司背景介绍和原模式的问题分析；二、设立外商投资性公司的架构构建、重组税务分析和设立城市选择；三、就新模式在投融资、税务两方面进行单项分析后,采用折现回收期和盈利指数法分析了设立外商投资性公司的综合效益。最后得出LELP环保在华设立外商投资性公司具备可行性的结论并推广得出此模式对类似公司具有参考意义。
[Abstract]:In the process of investment operation in a country, the finance and taxation department of multinational corporation will pay close attention to the trend of finance and tax policy of that country from time to time. According to the changes of local fiscal and taxation policies, the organization structure, investment and financing path, capital structure of relevant business units in the country should be designed or adjusted in good time. The aim of maximizing shareholders' profit is realized by effective tax planning methods such as capital weakening. After the implementation of the Enterprise income tax Law of the people's Republic of China in 2008, the enterprise income tax is levied on domestic and foreign enterprises at the rate of 25% and 20% on the dividend income of non-resident enterprises. Except for Hong Kong and a few countries or regions that have concluded tax treaties or special arrangements with China, the dividend income of the eligible non-resident enterprises shall be reduced by 5%, and the rest shall be taxed by 10%. This has prompted foreign investors to explore the best way to restructure their investment operations in China, looking for the best way to replace the previously used investment path of BVI offshore companies. Foreign LELP Environmental Protection is one of the foreign investors seeking to change. LELP Environmental Protection invested in China in 2008. In mid-2009, its finance and taxation department began to study how to optimize the company's investment and operation mode in China in the light of the relevant fiscal and taxation policies in mainland China. This paper analyzes the feasibility of setting up investment company of LELP environmental protection in China from the angle of finance and taxation. After introducing the relevant theories and policies, the paper analyzes the environmental protection examples of LELP in three aspects: first, the company background and the original model of the problem analysis; second, the establishment of a foreign investment company structure, Thirdly, after single analysis of the new model in investment and financing and tax, the comprehensive benefit of setting up foreign investment company is analyzed by the method of discounted payback period and profit index. Finally, it is concluded that it is feasible for LELP to set up foreign investment companies in China and this model has reference significance for similar companies.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.7;F275;F812.42

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