摘要
本文就中国企业境外投资所涉及的税收风险问题进行了归纳与分析,并从六个方面就如何降低企业境外投资税收风险提出了建议。
Starting with an induction and analysis on tax risks of overseas investments of the Chinese enterprises, this paper proposes some suggestions on how to reduce tax risks of overseas investments of enterprises from six aspects.
出处
《涉外税务》
CSSCI
北大核心
2010年第3期31-33,共3页
International Taxation In China
关键词
境外投资
税收风险
控制
Overseas investment Tax risk Control
