投资非洲的税收风险防范

On Taxation Risks in African Investments

在"走出去"大背景下,中国企业投资非洲的活动呈现增长趋势。同时也面临着各种税收风险。本文对其进行详细分析,提出了应对措施,包括加强对非洲投资税务风险管控措施,企业投资架构的合理选择,运用税收抵免政策规避间接控股下的税收风险,从价值链的角度综合考虑税收成本等。

With the strong push of ＂go global＂ strategy by the Chinese government, the investment of Chinese enterprises in Africa has been on the rise.Meanwhile, Chinese enterprises have also faced various tax risks in the process of their investment in Africa, This paper presents a detailed analysis of tax risks for Chinese investors in Africa, discusses various tax planning methods including tax costs from the perspective of value chain, and puts forward varieties of tax risk response measures, such as the strengthening of tax risk control measures on investment in Africa, reasonable option of business investment framework, and adoption of tax credit policy to avoid tax risks of indirect holding.