RCEP生效后我国“走出去”企业面临的税收风险及应对研究  

A Research on Tax Risks and Countermeasures of Chinese Outbound Enterprises after the Implementation of RCEP

作　　者：郑家兴 张哲妍 ZHENG Jiaxing;ZHANG Zheyan

机构地区：[1]浙江财经大学财政税务学院 [2]国家税务总局绍兴市税务局

出　　处：《国际税收》2023年第7期49-56,共8页International Taxation In China

基　　金：教育部人文社会科学研究青年基金项目(项目编号:22YJC790180)的阶段性研究成果。

摘　　要：区域全面经济伙伴关系协定(RCEP)生效实施一年多来,我国“走出去”企业迎来国际化投资、自由化贸易、一体化经济、数字化转型等发展机遇。本文从税制体系、征管水平、协调能力差异及新业态新模式等方面分析发现,RCEP生效后我国“走出去”企业可能面临税收遵从风险、特别纳税调整风险、税收确定性风险和数字经济征税风险。为提升我国国际税收管理与服务水平、助力企业融入高水平开放型经济新体制建设,建议完善现有国际税收制度体系,优化国际专业化涉税服务,提升专业化征管水平,构建一体化税收协调机制,应对新业态新模式涉税风险等。Since the implementation of the Regional Comprehensive Economic Partnership(RCEP)for more than a year,Chinese outbound enterprises have been embracing development opportunities for investment internationalization,trade liberalization,economic integration and digital transformation.The paper analyzes the perspectives of differences in tax systems,administration levels and coordination capabilities,as well as new forms and models,and finds out that Chinese outbound enterprises may be confronted with different tax risks after the implementation of RCEP,including tax compliance risks,special tax adjustment risks,tax certainty risks and digital taxation risks.In order to promote China's international tax administration and service,and to support Chinese outbound enterprises to better integrate with new system for higher-level open economy,the paper puts forward suggestions,including improving the existing international tax system,optimizing professional tax services,enhancing tax collection and administration capability,establishing an integrated tax coordination mechanism,and dealing with tax-related risks of new forms and models.

关 键 词：区域全面经济伙伴关系协定 “走出去”企业 税收风险 国际税收管理与服务 

分 类 号：F812.42[经济管理—财政学]