第二部份，论述了进行国际税收筹划的法律界限。
The second part, we discuss the legal boundary of international tax planning.
专用的国际税收筹划方法指国际航运企业船舶登记的筹划；
The general methods include using tax planning methods in the international tax shelters and non international tax shelters.
第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。
The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably.
跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
最后，笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。
At last, we discussed the problems we should be pay attention to and the developing prospect in the tax planning.
以集团整体利益最大化为目标，关注海外项目经营中的税收风险，建立国际税务筹划的机制。
With the maximum integrity benefit of the group as the target, tax risk in overseas project operation should be concerned, and the system of international tax administration be established.
在全球经济一体化下，我国国际航运企业如何进行有效的税收筹划，是值得我们研究的课题。
Under economic globalization, how to planning effective in our nation international Marine enterprises will be a worth study topic.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
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