金融危机下企业“走出去”的税务风险防范  

On Taxes Risk Prevention of Enterprises Going Abroad in Context of Financial Crisis

作　　者：尹淑平[1] 

机构地区：[1]广东技术师范学院,广东广州510665

出　　处：《广东技术师范学院学报》2010年第5期54-56,共3页Journal of Guangdong Polytechnic Normal University

摘　　要：在实施"走出去"战略过程中,我国企业面临很多风险,税务风险是被企业忽略却日益显示其重要性的一种不可回避的风险,表现为国际并购税务风险、缔约国居民待遇风险、税收扣除和抵免风险。在分析税务风险产生原因的基础上提出,企业要有明确的税务战略,建立完善的税务风险管理制度,并进行积极而合理的国际税务筹划和加强与国内主管税务机关的沟通来对这些税务风险进行有效防范。In the implementation of the'going out'strategy process,China's enterprises face many risks,tax risks have been widely overlooked but increasingly important in the risk of an unavoidable,showing the risk of international M & A tax, the risk of treatment of parties resident,tax deduction and credit risk.On the analysis of tax risks causes,companies should have a clear tax strategy,establish a sound tax risk management system,and make a positive and reasonable international tax planning and to strengthen the communication between the competent tax authorities to prevent tax risk.

关 键 词：金融危机 税务风险 风险管理 

分 类 号：F810.42[经济管理—财政学]