“一带一路”倡议下我国企业“走出去”的税收风险研究

Research on Tax Risks in Chinese Corporation “Going Out” Under “Belt and Road Initiative”

本文以“一带一路”为背景,对我国“走出去”企业面临的税收风险进行研究。研究结果显示:(1)“走出去”企业对被投资国复杂的税收环境缺乏相应了解,未能结合东道国多变的税收环境制定符合企业的国际发展战略;(2)通过博弈模型发现,东道国与我国政府在签订两国税收协定时存在明显的博弈,增加了国际税收环境的不确定性,致使“走出去”企业在政府的博弈中成为牺牲品;(3)由于“一带一路”沿线国家多为发展中国家,所得税制、税收征收管理等方面存在较大差异,增加了“走出去”企业面临的税收风险。本文的政策建议是:提升企业涉税风险控制能力,完善税收政策体系、监督协调体系的建设,优化税收服务,加强国际税收合作,落实好税收优惠政策等。

Under“Belt and Road Initiative”,the paper makes a research on tax risks in “going-out” companies in China. The result indicates:(1) Because of the lack of understanding about the complicated tax environment in investing countries,“going-out” companies are not able to make international development strategies to their benefits;(2) it is found out via game model that the gambling relations between host countries and China makes international tax environment more uncertain,and thus making “going-out” companies the victim in the process;(3) since most countries along the “Belt and Road Initiative” are developing countries,big differences in income tax system,management of tax collection,etc.,and they increase the tax risks for “going-out” corporations. Accordingly,the paper comes up with suggestions to enhance the control in front of tax-related risks,perfect tax system,supervise the construction of coordination system,optimize tax service,fasten the speed of international tax cooperation,carry out tax preferential policies,etc.