摘 要
本文探讨了税务合规在跨国企业运营中的重要性及其面临的主要问题与优化对策。税务合规是指企业遵循税法规定，确保税务行为合法、准确、完整的过程，其基本原则包括合法性、公平性和透明度。随着全球化进程的加速，税务合规已成为跨国企业不可忽视的重要议题，其在确保企业经营合法性、降低税务风险及优化税务负担方面发挥着关键作用。然而，跨国企业在税务合规方面仍面临诸多挑战，如转移定价风险、税务筹划不当以及双重征税等问题。针对这些问题，本文提出了优化对策，包括建立合理的转移定价政策、增强税务筹划意识以及积极申请税收协定待遇等。这些对策旨在帮助跨国企业更好地应对税务合规挑战，降低税务风险，实现可持续发展。通过加强税务合规管理，跨国企业可以在全球市场中保持竞争力，为企业的长远发展奠定坚实基础。
关键词：跨国企业；税务合规；优化对策
Abstract
This paper discusses the importance of tax compliance in the operation of multinational enterprises and its main problems and optimization countermeasures. Tax compliance refers to the process in which enterprises follow the provisions of tax law to ensure that tax behavior are legal, accurate and complete. Its basic principles include legality, fairness and transparency. With the acceleration of globalization, tax compliance has become an important issue that cannot be ignored by multinational enterprises, and it plays a key role in ensuring the legality of business operations, reducing tax risks and optimizing tax burden. However, multinational companies still face many challenges in tax compliance, such as transfer pricing risks, improper tax planning, and double taxation. In view of these problems, this paper puts forward optimization countermeasures, including establishing reasonable transfer pricing policy, enhancing the awareness of tax planning and actively applying for tax agreement treatment. These countermeasures are designed to help multinational companies better cope with tax compliance challenges, reduce tax risks, and achieve sustainable development. By strengthening tax compliance management, multinational companies can maintain their competitiveness in the global market and lay a solid foundation for their long-term development.
Key words: Multinational enterprises; tax compliance; optimization countermeasures
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、税务合规相关概述 2
1.1、税务合规的定义 2
1.2、税务合规的基本原则 2
1.3、税务合规的全球趋势 2
第2章、税务合规在跨国企业运营中的角色 4
2.1、确保经营合法性 4
2.2、降低税务风险 4
2.3、优化税务负担 5
第3章、跨国企业税务合规面临的主要问题 6
3.1、转移定价风险 6
3.2、税务筹划不当 6
3.3、双重征税 7
第4章、跨国企业税务合规问题的优化对策 8
4.1、建立合理的转移定价政策 8
4.2、增强税务筹划意识 8
4.3、申请税收协定待遇 9
结 论 10
参考文献 11
