“一带一路”倡议下企业对外投资税务风险的量化和应用研究

Quantification and Application of Enterprise's Outward Investment Tax Risks Under the “One Belt And One Road” Initiative

"一带一路"倡议积极引导企业走出去,扩展对外投资业务。企业在走出去的过程中,税务风险也随之产生。尽管目前国内研究中有关对外投资的税务风险研究不少,但"一带一路"沿线的诸多国家和地区的投资环境较以往投资国差异较大,企业应对"一带一路"倡议所面临的税务风险做进一步研究。分析企业在沿线国家投资时面临的主要税务风险,通过风险量化,估测风险预警值,就企业在"一带一路"沿线国家和地区对外投资中的税务风险做具体评估。最后,从信息收集,涉税防控和事后管理等方面提出具体建议,采取有效的风险应对措施。

＂One Belt and One Road＂ initiative actively guides enterprises to go out and expand outward investment business.In the process of going out,tax risks also arise.Although there are quite a few studies on the tax risks related to overseas investment in the domestic research,the investment environment in many countries and regions along the ＂One Belt and One Road＂ is quite different from the past investment countries.The tax risk facing enterprises in the ＂Belt and Road＂ initiative is worth to do further research.This paper mainly analyzes the main tax risks faced by enterprises in the countries along the belt and the road through risk quantification,risk early warning value estimation.Finally,it puts forward specific suggestions from the aspects of information collection,tax prevention and control and ex-post management to carry out effective risk response measures.