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1、航运企业实施国际税收筹划策略探析（Analysisofinternationaltaxplanningstrategyforshippingenterprises）AnalysisofinternationaltaxplanningstrategyforshippingenterprisesStrategyofinternationaltaxplanningforshippingenterprises2009-02-0321:17:18Withgreatefforts.Thecompanyextractedmanagementfeemanagementfeesofmultinatio
2、nalcompaniesbecauseofitsholdingormanagementfunctionsoftentoitssubsidiarycompaniesineachcountry.Fromthecollectionoftheworld'stop100investmentmanagementinourcountry,thesituationisso.Theparentcompanytothesubsidiarymanagementfeescanbehighorlow,itisdifficulttograspthestandard,thetaxauthoritiesinthet
3、ax,discretionhasacertaindegreeofdifficulty,whichmakesthemanagementfeeshaveacertainroleintheprofitstax.Multinationalcompaniestendtoimprovethemanagementfeetosubsidiarycost,toavoidthesubsidiarycountrytaxpurposesFirst,shippingenterprisesusethevesselregistrationsystemtorealizeinternationaltaxavoidan
4、ceplanningCarriersoftheinternationalshippingenterprisesisshipping,shippingisthemainpartofthefixedassetsoftheinternationalshippingenterprises,accountingforabout90%ofitstotalassets.Thereisagreatdifferencebetweentheshipregistrationsystemintheworld'smajorshipping,shipregistrationtaxdifferenceislarg
5、e,theshipregistrationtaxprovidesgreaterspaceplanningforinternationalshippingenterprises1,thecurrentinternationalshipregistrationsystem.Thecurrentinternationalshipregistrationsystemis:accordingtotherelevantprovisionsofinternationalconventionsandnationallaws,theregistrationoftheshipowner,operator
6、,nameofship,technicalperformancedataandsoon.Theregistrationorgansoftheseatiscalledtheshipregistrationport.TheshipregistrationportistheportofregistryAccordingtothedifferentprovisionsofnationallawsandpolicyconditionsforregistrationofships,theshipregistrationsystemcanbedividedintoopen,semiopenandc
7、losedthree.Theshipopenregistrysystem,theshipregisterconditions,morerelaxed,somealmostnorestrictions,almostallcanshiptheregistrationinthecountry,thenationality,andhangingthenationalflag,thenationalflagiscalledtheflagofconveniencefl
