【摘要】 随着"一带一路"战略的推进,越来越多的中国企业开始"走出去"到沿线国家开展投资经营活动。由于沿线各国公司所得税制、与我国签订的双边税收协定、税收征管制度等方面存在较大差异,"走出去"企业面临着不可忽视的税收风险。本文按不同组别选取沿线11个重点投资对象国,结合这些国家的税法规定、与我国签订的税收协定规定等,深入解析我国企业"走出去"的常见税收风险,并为企业加强税收风险管理提出相应的政策建议。更多还原

【Abstract】 With the promotion of the "Belt and Road" Initiative, more and more Chinese enterprises begin to invest abroad. As there are a lot of differences among countries in the corporate income tax systems, tax treaties concluded with China and tax administration systems, the tax risks faced by the "Going out" enterprises cannot be ignored. The paper selects 11 investment target countries along the "Belt and Road" Initiative, analyzes the common tax risks of Chinese "going out" enterprises based on the study of the tax regulations of these countries and tax treaties concluded with China, and also puts forward relevant suggestions for enterprise strengthening the management of tax risks.更多还原