税基侵蚀和利润转移行动计划对中国企业跨国税收筹划的影响

The impact of BEPS action plans on multinational tax planning of Chinese enterprises

以打击跨国公司避税行为为目标的税基侵蚀和利润转移行动计划,正在全球范围内快速推进实施,并直接对中国企业海外税收筹划活动产生重大影响,体现在:海外项目经营架构风险提高,信息披露透明度将大幅提高,转移定价税务监管更加严格,国际间反避税机制更加协调完善,常设机构认定更加严格。中国跨国企业普遍存在税务研究力量薄弱,税收筹划水平不高等问题。中国企业在走出去过程中应尽快提升税务管控水平和筹划能力,具体措施包括:树立正确的税收筹划理念,加强税收筹划的统一集中管控,制定正确的税收筹划策略,精简股权投资结构,合理运用关联转让定价,优化集团全球筹资安排。

BEPS action plans have been rapidly implemented globally by governments to combat the multinational corporations for the activities of tax avoidance, which have direct and significant impact on multinational tax planning activities of Chinese enterprises.The risk on operating structures of overseas investment projects will be higher and the rules will be more stringent on such areas like information disclosure transparency, transfer pricing supervision, international anti-tax avoidance mechanism, and permanent establishment recognition.Facing weakness on multinational tax planning when implementing ＂going out＂ strategy, Chinese enterprises should build the right tax planning concept, improve the capability on centralized tax controlling and planning, working out the reasonable tax planning ideas, streamlining better equity structure, rationalizing related transfer pricing, optimizing the group＇s global funding arrangements.