中国“走出去”企业全球化税务管理的基本思路

Fundamental Approaches to Global Tax Management of the 'Going-out' Chinese Enterprises

以"走出去"发展战略为引导,许多中国企业,尤其是实力雄厚的大型企业开始积极对外投资,但这一过程面临着复杂的国际税务风险。针对在境外投资过程中遇到的各种税务风险,本文提出了"走出去"企业的全球税务管理的基本思路:了解并合理使用所得税抵免制度避免双重征税;通过投资架构和交易安排降低企业整体税负;通过建立有效的税务管理体系控制风险。

Guided by the ＇going- out＇ strategy of development, a lot of Chinese enterprises, especially large ones with strong capabilities, have launched overseas investment which is involved with complex international tax risks. To cope with various tax risks in the process of overseas investment, this paper provides a fundamental approach to global tax management for the Chinese enterprises in doing outbound investment as follows： understand and reasonably utilize income tax credit system to avoid double taxation, lower overall tax burden of the enterprises by adopting appropriate investment structures and transaction arrangement, and control risks by establishing effective tax management system.