中国企业海外项目融资税务筹划研究

Tax Planning of Overseas Project Financing of Chinese Enterprises

"一带一路"战略的实施,促使越来越多的中国企业走出国门到海外投资。海外项目资金如何筹措,不仅涉及企业当期利益,更涉及企业长远利益,因此,对海外项目融资方式进行税务筹划意义深远。本文在分析海外项目融资架构的基础上,采用案例分析形式,阐述海外股权融资和债权融资的税收利益,并得出结论 :海外投资税务筹划要善于运用税收协定网络;较好的控股架构设计,能有效降低甚至免除股息预提税;较好的债权融资架构设计,不仅能够降低项目国所得税,还能降低或免除利息预提税。

The implementation of the strategy of'the Belt and Road' would urge more and more Chinese enterprises to go abroad for overseas investment. How to raise the overseas project funds, not only involves the current interests of enterprises, but also better involved in longterm interests of enterprises. Therefore, it is of far-reaching significance for tax planning on the overseas project financing way. Based on the analysis of overseas project financing structure, in the form of case analysis, this paper discusses tax benefits of equity financing and debt financing, and come to the conclusions : Chinese companies must be good at using tax treaty network when making overseas tax planning; Better holding structure design can effectively reduce or even remove dividend withholding tax; Better debt structure design can not only reduce income tax of the project country, but also can reduce or exempt interest withholding tax.