服务“一带一路”战略 从树立税收风险理念开始

Serving the “Belt and Road” Initiative Shall Start from the Tax Risk Concept

本文通过对北京市国家税务局2014—2015年对"走出去"企业开展的两次调查问卷情况,以及近年来对"走出去"企业开展的内控风险测试和转让定价情况进行分析,总结出"走出去"企业存在的一些问题。为解决这些问题,更好地服务"一带一路"战略,文章提出,应该通过加强对"走出去"企业的税收服务和管理,树立税收风险理念,强化风险防控意识,提升国际税收管理水平。

Based on two questionnaires of ＂going-out＂ enterprises by Beijing State Taxation Bureau from 2014 to 2015 and the analysis on the internal control risk assessment and transfer pricing status of ＂going-out＂ enterprises in recent years, this paper summarizes the existing problems of ＂going -out＂ enterprises. To solve the problems and better serve the Belt and Road Initiative, the paper suggests the tax service and administration on ＂going-out＂ enterprise be strengthened, the tax risk concept be established, risk prevention and control concept be enhanced and international tax administration level be improved.