境外投资架构税务风险防范研究

Study on Tax Risk Prevention for Overseas Investment Structures

在全球反避税浪潮兴起、国际税务风险日益突出的背景下,对中国企业境外投资架构面临的税务风险进行研究。梳理中国企业的境外投资架构类型,对重复纳税、受控外国企业、实质经营和转让定价四种主要风险进行剖析,并提出措施建议;进行境外投资架构优化设计,提出“在税务风险和成本之间达到平衡”的架构设计理念和设计建议;对国际税收格局演变趋势和重大税收变化进行预判和风险提示;提出国际税务风险管理建议。

Under the background of rising anti-tax avoidance wave and increasingly prominent international tax risks,this paper researches tax risks facing Chinese enterprise in overseas investment structures.The paper sorts out overseas investment structure types of Chinese enterprises,analyzes the four main risks of double taxation,controlled foreign enterprises,substantive operation and transfer pricing,and puts forward measures and suggestions.It carries out optimal design of overseas investment structures,and puts forward the structure design concept of"reaching balance between tax risks and costs"and design suggestions.It also makes pre-judgement and gives risk warning to evolution trend of international taxation pattern and significant taxation changes,and puts forward suggestions for international tax risk management.