摘要
随着"一带一路"建设的推进,作为国家新名片的中国高铁"走出去"意义重大,影响深远。本文基于中印尼"雅万高铁"重点项目,通过对印尼主要税种、征管制度、特别纳税调整规定以及中印国际税收协定进行梳理与分析,对中国铁路"走出去"过程中的税务风险进行识别预测,并提出相应解决方案与规避措施,以期为中国企业"走出去"管控税务风险提供帮助。
With the advancement of the Belt and Road Initiative, the "going out" of China’s high-speed railway is of great significance and far-reaching impact. Based on the key project of China-Indonesia "Yawan High-speed Railway", the paper identifies the tax risks in the process of Chinese railways "going-out" by analyzing Indonesian main tax categories, tax administration system, special tax adjustment rules and the tax treaty between China and Indonesia. Finally, the paper puts forward relevant solutions to help "going-out" Chinese enterprises control tax risks.
作者
高萍
沙泽洲
Ping Gao;Zezhou Sha
出处
《国际税收》
CSSCI
北大核心
2019年第2期52-57,共6页
International Taxation In China