印度稅收籌劃服務

Tax Planning

i. 簡介 Introduction

稅收籌劃又稱為納稅籌劃，是指在遵循印度稅收法律的情況下，為實現企業價值最大化或股東權益最大化，通過對經營、投資、理財等事項的安排和策劃，以充分利用印度稅法所提供的包括減免稅在內的一切優惠，對多種納稅方案進行優化選擇的一種財務管理活動。

（1）有利于增加企業可支配收入；

（2）有利于企業獲得稅收優惠及延期納稅的好處；

（3）有利于企業正確進行投資、生產經營決策，獲得最大化的稅收利益；

（4）有利于企業減少或避免稅務處罰。

Tax planning, refers to the use of India tax law through arrangements and planning of operations, investment, wealth management and other matters in order to maximize corporate value or maximize shareholders’ equity in compliance with India tax laws. All financial incentives, including tax relief and tax holidays, are utilized or applied into the financial management to optimize tax payment options and ensure tax efficacy.

It is of great significance and benefit for companies operating in the target countries to carry out tax planning: (1) to increase disposable income of enterprises; (2) to obtain tax incentives and the benefits of deferred taxation; (3) to arrive at sound investment, production, and management decisions in order to maximize tax benefits; (4) to reduce or avoid tax penalties.

ii. 服務內容 Services Content

1、在印度法律允許的前提下，指導企業，通過成本核算方法、計算程序、費用分攤、利潤分配等一系列方法，使成本、費用和利潤達到最佳值，實現減輕稅負的目的。具體方法包括：

（1）存貨計價方法選擇；

（2）折舊方法的選擇；

（3）費用列支的選擇，等等。

2、指導企業用足稅收優惠政策：企業充分利用這些優惠政策，可以在一定程度內達到稅收減免效果。

3、指導企業在籌資、投資、出售或者購買資產的過程中，合理運用印度法律及國際法的規定，對涉稅各要素進行優化選擇，在合法合理的前提下，減少稅收支出，最大化企業的經濟效益。

4、協助企業加強與印度稅務部門的溝通交流，在稅務機關核查的時候，代表企業解釋和說明，與稅務部門保持良好的工作關系，確保企業的稅收籌劃目標得以實現。 

Under the permission of India’s law, the company shall be guided through a series of methods such as cost accounting methods, calculation procedures, cost sharing and profit distribution, so that the cost, cost and profit will reach the optimal value, and the purpose of reducing the tax burden will be realized. Specific methods include: (1) selection of inventory valuation methods; (2) selection of depreciation methods; (3) selection of expenses, etc.

Instructing companies to use tax incentives fully: enterprises can make full use of these preferential policies, so that achieve a certain degree of tax relief.

Instructing enterprises in the process of raising funds, investing, selling or purchasing assets, using the laws of the target countries and the provisions of international law rationally, and optimizing the selection of tax-related elements. Under the premise of legality and reasonableness, tax expenditures should be reduced and enterprises should be maximized for economic benefits.

Assisting companies to strengthen communication with tax authorities of India, explaining to them on behalf of the client-company when they are checking, maintaining a good working relationship with tax authorities, and ensuring that tax planning goals of enterprises are achieved.

印度（India）分公司

地址：1156, Tower B-2, Spaze I-Tech Tower, Sector 49, Sohna Road, Gurgaon,India