中国企业海外并购的税收风险与控制  

China enterprise overseas acquisition tax income risk and control

作　　者：陈锦城[1] 

机构地区：[1]中国青年政治学院法律系,北京100089

出　　处：《特区经济》2012年第9期90-92,共3页Special Zone Economy

摘　　要：随着中国经济的持续发展,中国企业在海外并购中扮演着越来越重要的地位。但是,海外并购存在着许多的风险。其中,税收风险是其中一个不容小觑的方面。对海外并购的税收成本进行剖析,企业主要面临着所得税缴纳的税收成本。而在海外并购中,所得税的缴纳主要存在跨国重组以及国际双重征税的两个重要问题。分别是跨境重组和国际双重征税问题。针对这两个问题,企业在税法风险控制方面要注意利用重组优惠和避免双重征税。在维护我国税收利益的同时,降低税收成本。with the development of china’s economic,Chinese enterprises have played more and more important role on the overseas mergers and acquisitions.However,there are many risks on it.The taxation risk is one of mergers and acquisitions’ risks.The tax cost of oversea mergers and acquisitions is the income tax.There are two questions of paying income tax on the oversea mergers and acquisitions.They are oversea recombine and double taxation.To control the tax risk,enterprise should pay attention to use preferential recombine and avoid double taxation.

关 键 词：海外并购 税收风险 跨国重组 国际双重征税 

分 类 号：F279.2[经济管理—企业管理] F271[经济管理—国民经济] F812.42