摘要
中国企业已经成为跨国投资的生力军,但多采用直接对东道国投资或其他简单的境外投资架构,使其无法充分享有税负减免、财务灵活运作等各种便利。本文推荐了几种中国企业在不同国家投资的控股架构税务方案,提示了境外投资应注意防范的法律风险。
Chinese enterprises are playing an important role in transnational investment, and usually adopt the means of directly investing into host country or other simple overseas investment structure, which make them unentitled to fully enjoy convenience such as tax burden reduction and flexible financial operation. The paper recommends tax schemes of holding structure for Chinese enterprises investing in several different countries, and indicates legal risks for prevention in overseas investment.
出处
《国际税收》
CSSCI
北大核心
2014年第6期70-73,共4页
International Taxation In China
关键词
控股架构
境外投资
法律风险
Holding structure Overseas investment Legal risks
