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本文对在航运企业中较为普遍的以船舶作价投资组建合资公司设计了不同的投资方案,并就各方案出资企业承担的税负进行了比较,阐述了在资本运作过程中方案设计的重要性。
In this paper, different investment schemes are designed for the joint venture company which is based on the investment of vessel for the price which is more common in the shipping enterprises. The tax burden of the enterprises funded by the schemes is compared, and the importance of the scheme design in the capital operation is expounded.