“走出去”企业税收风险及防控研究  

Research on the Tax Risks of"Going Global"Enterprises and the Prevention and Control

作　　者：彭新媛[1] 张作玲[1] PENG Xin-yuan;ZHANG Zuo-ling(Shandong College of Economics and Business,Weifang 261011,China)

机构地区：[1]山东经贸职业学院,山东潍坊261011

出　　处：《中小企业管理与科技》2021年第20期106-107,共2页Management & Technology of SME

基　　金：山东省社会科学规划研究课题数字山东研究专项《税收大数据赋能山东省产业链“微循环”的机制研究》(项目编号:20CSDJ40)的阶段性研究成果。

摘　　要：我国越来越多的企业参与海外市场竞争,海外投资虽能获利,但税收风险较大。鉴于此,论文结合实际案例提出税收风险应对策略,以帮助企业提高自身税收风险防控意识和税收遵从意识,助力企业平稳顺利地“走出去”。More and more enterprises in China participate in the competition in overseas market.Although overseas investment can make profits,the tax risks are relatively high.In view of this,the paper puts forward the response strategies for tax risks combined with the actual cases,so as to help enterprises improve their awareness of tax risks prevention and control and tax compliance,and help enterprises to steadily and smoothly"go global".

关 键 词：“走出去”企业 税收风险 防控策略 

分 类 号：F812.42[经济管理—财政学]