投资“一带一路”独联体国家的税务筹划研究

Tax Planning on Investment in CIS Countries by “The Belt and Road”

独联体国家是我国的重要合作伙伴和海外投资的重要区域,了解独联体国家的税收制度非常重要。独联体国家的增值税税率在18%～25%之间,均高于我国增值税基本税率13%。独联体国家的公司所得税在12%～20%之间,低于我国企业所得税的基本税率25%,与高新技术企业和西部大开发企业15%的所得税税率相当。独联体各国吸引外资的愿望强烈,税制中均有各种区域优惠和行业优惠,中国企业进行投资时应特别关注其税收优惠政策的适用条件。投资独联体各国的中国企业,应审慎选择公司组织形式,并进行股权架构设计,切实免除或降低股息预提税。在投资阶段和运营阶段,均应运用资本弱化规则,同时恰当选择借款来源,以期达到降低所在国公司所得税和利息汇回预提税的目的。

The CIS countries are important partners of China and an important area for overseas investment.It is important to understand the tax system of the CIS countries’.The VAT rate in the CIS countries is between 18%and 25%,which is higher than the national VAT basic tax rate of 13%.The corporate income tax of the CIS countries is between 12%and 20%,which is lower than the basic tax rate of 25%of China’s corporate income tax,which is equivalent to the 15%corporate income tax rate of high-tech enterprises and western development enterprises.The CIS countries have a strong desire to attract foreign investment.Their tax system includes various regional concessions and industry concessions.Chinese companies should pay special attention to the applicable conditions of their tax incentives when investing.Chinese companies investing in CIS countries should carefully select the company’s organizational form and design the shareholding structure to effectively waive or reduce the dividend withholding tax.In the investment phase and the operational phase,the capital weakening rules should be applied,and the source of borrowing should be appropriately selected in order to achieve the purpose of reducing the company income tax and interest repatriation withholding tax in the host country.