“一带一路”背景下深圳跨国企业国际税收风险研究

Research on International Tax Risk of Shenzhen Multinational Enterprises under the Background of the Belt and Road Initiative

深圳企业"走出去"时间早、规模大、涉及范围广,本文对深圳跨国企业"走出去"对外投资的规模、行业分布、经营状况现状进行了描述,对深圳"走出去"企业所面临的税收风险进行了分析,并就如何防范国际税收风险提出了建议。

The"going out"of Shenzhen enterprises is early with large-scale and wide-ranging.This paper describes the scale of foreign investment,industry distribution and operation status of Shenzhen multinational enterprises,and the"going out"enterprises in Shenzhen.The tax risks faced were analyzed and recommendations were made on how to invade international tax risks.