“一带一路”倡议下我国海外投资涉税风险的法律防控

Legal Control of Tax Related Risks Facing China's Overseas Investments Promoted by Belt and Road Initiative

我国投资者在"一带一路"沿线国家进行投资会遇到国际重复征税、BEPS背景下的反避税、未能充分享受税收协定优惠待遇、税收争议未能得到及时有效处理等诸多风险问题。为应对这些涉税风险,中国需进一步加强国家间税收协调,以建立符合我国与沿线国家共同利益的国际税收协定为目标,探索税收协定的谈判协商与冲突协调机制。一方面,我国应提高税收征管透明度、优化税收服务,共同营造良好的国际税收环境;另一方面,我国还应以提高税收治理能力为目标,设立专门的海外投资管理机构。此外,投资者亦应树立海外投资涉税风险防控观念,积极了解沿线国家的税收法律政策,减少对国家政策的依赖,主动实施税务调研与风险评估,制定合规性税务筹划与安排,以提升涉税风险管控能力。

When making investments in the countries along the Belt and Road, China＇s investors are facing many risks： for example, international double taxation; anti-tax evasion investigation in the context of base erosion and profit shifting （BEPS）; insufficient enjoyment of the benefits allowed by the taxation agreement between China and the host countries; and delayed and ineffective settlement of tax related disputes. In order to cope with these risks, China has to further its coordination with other B＆R member countries in taxation, aiming at building an international taxation agreement in line with the common interests shared by both China and the host countries along the Belt and Road and working together for a mechanism to conduct negotiation and consultation and to settle disputes concerning taxation agreement. At the same time, China has to enhance the transparency in taxation, improve taxation services, and work together with other countries to create a favorable international taxation environment. On the other hand, China has to set up special organizations to supervise its overseas investments so as to improve its governance in taxation. Furthermore, China＇s investors also have to raise their awareness of managing the tax related risks when making investments in foreign countries; put more effort into studying the tax law and policy in related countries; reduce their dependence on the governmental policy support; investigate the tax policies and evaluate risks on their own initiative; make their own tax related plans in line with the law and regulations; and enhance their capacity to manage and control tax related risks.