“一带一路”战略下企业税收风险与防控研究  

Research on Corporate Tax Risk and Control Strategy in the Context of “The Belt and Road” Initiative

作　　者：李香菊[1] 王雄飞[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《华东经济管理》2017年第5期134-139,共6页East China Economic Management

摘　　要："一带一路"战略为企业"走出去"营造了条件,国内越来越多的企业向海外拓展业务、参与国际市场竞争。企业"走出去"不仅要面临沿线国家传统和非传统安全风险,还会遇到税制差异、税收筹划不合理等产生的税收风险,增加"走出去"成本。根据我国"走出去"企业的实际情况,文章系统地研究了当前我国企业参与"一带一路"建设的涉税风险问题,从宏微观层面探析了税收风险产生的原因,并结合案例分析,提出制定符合"一带一路"发展需求的国际税收规则,实施开放友好型税收政策,积极探索税收服务新途径及企业需要因地制宜地选择"走出去"模式等建议。＂The Belt and Road＂ Initiative creates the favorable conditions for enterprises to ＂go out＂. More and more domestic enterprises expand their businesses overseas, and participate in international market competition. However, ＂going out＂ enterprises not only face the traditional and non-traditional security risks from countries along the routes, but also encounter the tax risks arising from tax differences, unreasonable tax planning and so on, and increase the costs of ＂going out＂. In view of this, this paper systematically studies the main tax- related risks of Chinese enterprises participating in ＂The Belt and Road＂ construction, and analyzes the specific causes of tax risks from the macro-micro level. Based on the experience of tax risk management in developed countries and the actual situation of ＂going out＂ en- terprises in China, the government should actively improve tax treaty, promote international tax cooperation and optimize tax service. En- terprises should master the host country tax law, cultivate risk awareness and strengthen their own management.

关 键 词：“走出去”企业 “一带一路” 税收风险 风险防控 

分 类 号：F275.4[经济管理—企业管理]