摘要
深圳企业"走出去"时间早、规模大、涉及范围广,围绕"一带一路"沿线国家(地区)开拓国际市场进行投资已经成为深圳跨国企业发展的新常态。本文概述了深圳企业对外投资的状况,对相关跨国企业投资"一带一路"沿线国家(地区)的税收风险进行了全面分析,并就中资企业如何防范境外投资税收风险提出了相关建议。
Shenzhen enterprises have been featured as early,large-scale and wide-ranging in"Going-out",which has become a new normal for multinational enterprises of Shenzhen to develop international market and make investment in the countries and regions along the Belt and Road Initiative.This paper summarizes the current situation of Shenzhen enterprises making outbound investments,comprehensively analyzes tax risks faced by multinationals investing in countries and regions along the Belt and Road Initiative,and finally puts forward relevant suggestions on how to prevent tax risks by Chinese enterprises.
作者
杨肖锋
邹闻苡
Xiaofeng Yang;Wenyi Zou
出处
《国际税收》
CSSCI
北大核心
2020年第3期74-77,共4页
International Taxation In China
关键词
中资企业
对外投资
“一带一路”沿线国家(地区)
税收风险
深圳
Chinese enterprises
Investment overseas
Countries and regions along the Belt and Road Initiative
Tax risk
Shenzhen
