摘要
随着我国"一带一路"建设稳步推进,"走出去"企业正确认识和积极应对所面临的涉税风险十分必要。由于对投资国的经济税收制度和法制环境研究不够深入,"走出去"企业将会面临多种涉税风险,如双重征税风险、转让定价风险、税制差异风险、税收歧视风险、税收筹划风险等。企业在挖掘自身潜力的同时,要积极利用政府资源和社会资源,最大限度地减少不确定性带来的税收风险。
With the steady progress of the construction of China＇s ＂the Belt and Road＂, it is necessary for ＂going out＂ enterprises to understand and deal with the tax-related risks correctly. Due to the lack of in-depth research on me economic taxation system and legal environment of the investment country, ＂going out＂ enterprises will face many kinds of tax risks, such as double taxation, transfer pricing, the difference of tax system, tax discrimination, tax planning and so on. While exploring their own potential, enterprises should make active use of government and social resources to minimize the tax risks brought by the uncertainty.
出处
《国际税收》
北大核心
2018年第4期76-79,共4页
International Taxation In China
关键词
“一带一路”涉税风险
应对策略
＂The Belt and Road＂ Tax-related risks Related strategies
