VIE模式企业的税务风险及治理策略  

Tax Risks and Governance Strategies of VIE Model Enterprises

作　　者：袁勋 韩金红[1] YUAN Xun;HAN Jinhong(Xinjiang University of Finance and Economics,School of Accounting,Urumchi 830012,China)

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《郑州航空工业管理学院学报》2021年第2期73-78,共6页Journal of Zhengzhou University of Aeronautics

基　　金：国家自然科学基金项目(71662030);新疆维吾尔自治区天山人才计划优秀青年科技人才项目(2019Q024)。

摘　　要：VIE模式下的企业因其结构复杂性,会面临多种税务风险,企业可以通过采取相应的策略来规避税务风险,以谋求长远发展。在明确了VIE模式运行方法的基础上,通过分析VIE模式企业的发展现状,归纳出VIE模式下企业的主要税务风险:开曼公司信息披露程度增大并有可能被认作居民企业;香港中间控股公司被认作居民企业和导管公司导致税率较高;境内实体运营企业因存在关联关系而被认作转让定价进行审查等。企业可以采取建立适宜的信息披露机制缓解信息披露程度,变更资料保存地转变居民企业身份,开展实质性生产经营活动摆脱导管公司身份,调整转让定价模式等相应策略规避企业各项税务风险,促进企业自身良性发展。Companies under the VIE model will face a variety of tax risks due to the complexity of their structure.Companies can adopt corresponding strategies to avoid tax risks and seek long-term development.By analyzing the Cayman company,Hong Kong intermediate holding company,and domestic entity operating companies under the VIE model,we found that the VIE model has increased information disclosure,is recognized as a resident company and has a higher tax rate,and is recognized as a transfer due to affiliated relationships tax risks such as review of pricing,so companies can adopt strategies such as establishing appropriate information disclosure mechanisms,changing data storage locations,and adjusting transfer pricing models to avoid corporate tax risks and promote their own healthy development.

关 键 词：VIE模式 税务风险 治理策略 企业税务 

分 类 号：F275[经济管理—企业管理]