海上丝绸之路沿线国家税务风险防控的国际借鉴研究

An International Comparison of Tax Risk Control for the Countries along the Maritime Silk Road

随着BEPS行动计划和税收情报交换协议的推进执行,国际税收征管合作得到了全方位、多领域的发展,各国对跨境税源征管力度加大,"走出去"企业面临着更加复杂多变的税务风险。税务风险不一定形成企业的经营费用,但带来的潜在损失可能比税务成本更重要,甚至可能成为企业海外经营成败的关键因素。本文从企业的角度,分析海上丝绸之路背景下的"走出去"企业税务风险存在的问题及风险成因,在借鉴国际税务风险管理防控的实践经验基础上,提出"走出去"企业防控税务风险的有效措施。

With the advancement and execution of BEPS action plan and tax information exchange agreement, the cooperation in international tax collection and management has been developed in an all-round, multi-field way. As all countries are strengthening the collection on cross-border tax source, the ＂going out＂ enterprises are facing more complicated tax risks. Tax risks do not necessarily generate the operating costs of the enterprises, but the potential losses they bring may be more important than the tax costs, and may even become a key factor to decide the success or failure of the overseas business. This paper tries to analyze the existing problems, common tax related issues, and causes of tax risks for the ＂going out＂ enterprises under the background of the maritime silk road from the perspective of the enterprises, and puts forward effective measures for the prevention and control of tax risks in ＂going out＂ enterprises based on referring to international practice of tax risk management and control.