中国企业投资蒙古国煤炭行业的税收对策

Tax Tactics in Investing the Coal Industry in Mongolia by the Chinese Enterprises

近年来,中国企业积极投资蒙古国煤炭行业。本文从蒙古国煤炭行业投资所涉及的税收制度入手,分析中国企业在蒙古国所遇到的税负较高、税收政策稳定性较低、较难开展税收筹划等问题,并建议中国企业掌握跨国投资企业税收管理的基本思路,运用好蒙古国和中国有关税收制度,特别是中蒙税收协定。

In recent years the Chinese enterprises actively invest in the coal industry in Mongolia. Starting from the tax system involved in Mongolian coal industry investment,this paper analyzes some issues faced by the Chinese enterprises in Mongolia,including higher tax burden,lower stability of tax policy, more difficulties in carrying out tax planning, and suggests that the Chinese enterprises should master the basic routine of corporate tax administration concerning cross-border investment,and properly make use of the tax systems of Mongolia and China, especially the tax treaty between the two countries.