“一带一路”倡议下投资东北亚国家的税务筹划研究

Research on Tax Planning for Investment in Northeast Asian Countries under the Belt and Road Initiative

东北亚国家是共建“一带一路”的重要参与力量,随着RCKP的成立、中日韩自贸区、中蒙俄经济走廊和东北亚经济一体化进程的推进,东北亚成为了我国对外投资的热点区域。做好海外投资企业的税务筹划,对响应“一带一路”倡议、提升“走出去”企业的海外投资质量、降低海外税负和海外税务风险有着重要意义。本文在分析东北亚各国税收制度和税收优惠政策的基础上,论述了我国企业如何在“一带一路”倡议背景下,利用公司组织形式、股权架构、债权融资进行税务筹划,以达到降低海外税负的目的。

With the establishment of RCEP and the advancement of China-Japan-ROK Free Trade Area,the China-Mongolia-Russia Economic Corridor and the economic integration process in Northeast Asia,Northeast Asia has become a hot area for China’s foreign investment.Tax planning of overseas investment enterprises is of great significance for responding to the Belt and Road initiative,improving the quality of overseas investment of going global enterprises,and reducing overseas tax burden and overseas tax risk.Northeast Asian countries are important participants of the Belt and Road Initiative.Based on the analysis of tax systems and preferential tax policies of northeast Asian countries,this paper discusses how Chinese enterprises,under the background of the Belt and Road initiative,make use of corporate organization form,equity structure and debt financing sources to conduct tax planning,so as to achieve the purpose of reducing overseas tax burden.