| 跨国公司国外投资地点纳税筹划的层次分析法研究 |
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| 引用本文： | 杨绮.跨国公司国外投资地点纳税筹划的层次分析法研究[J].税务与经济,2006(1):30-34. |
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| 作者姓名： | 杨绮 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 应用层次分析法原理,在分析和研究东道国纳税环境的基础上,建立层次分析结构模型,依据层次分析方法,确定各经营地点方案的相对重要性权重,为跨国公司纳税筹划中国外投资地点的优化决策,提供一种可适用的数学方法和科学依据。
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| 关 键 词： | 跨国公司 国外投资地点 纳税筹划 层次分析法 |
| 文章编号： | 1004-9339（2006）01-0030-05 |
| 收稿时间： | 2005-08-29 |
| 修稿时间： | 2005年8月29日 |
Level- Analysis Research on the Transnational Companies' Tax Planning in its Overseas Investment Locations |
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| YANG Qi.Level- Analysis Research on the Transnational Companies'''' Tax Planning in its Overseas Investment Locations[J].Taxation and Economy,2006(1):30-34. |
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| Authors: | YANG Qi |
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| Affiliation: | Department of Accounting, Xiamen University, Xiamen 361005, China |
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| Abstract: | By using the principle of level-analysis on the basis of analyzing and discussing the influence of the home country's tax environment,this article is to set up a level-analysis structural model,identify the relative importance of the business location schemes and provide a feasible mathematics method and scientific evidence for the transnational companies to optimize their decisions in tax planning concerning the overseas locations of investment. |
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| Keywords: | transnational companies overseas locations of investment tax planning level-analysis method |
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