海上丝绸之路沿线国家税务风险防控的国际借鉴研究
发布时间：2018-09-05 17:28
【摘要】：随着BEPS行动计划和税收情报交换协议的推进执行,国际税收征管合作得到了全方位、多领域的发展,各国对跨境税源征管力度加大,"走出去"企业面临着更加复杂多变的税务风险。税务风险不一定形成企业的经营费用,但带来的潜在损失可能比税务成本更重要,甚至可能成为企业海外经营成败的关键因素。本文从企业的角度,分析海上丝绸之路背景下的"走出去"企业税务风险存在的问题及风险成因,在借鉴国际税务风险管理防控的实践经验基础上,提出"走出去"企业防控税务风险的有效措施。
[Abstract]:With the implementation of the BEPS Action Plan and the tax Information Exchange Agreement, international tax collection and management cooperation has been developed in all directions and in various fields. With the increase of cross-border tax collection and management, enterprises are facing more complicated and changeable tax risks. The tax risk may not necessarily form the operating expenses of the enterprise, but the potential losses may be more important than the tax costs, and may even become the key factors for the success or failure of the overseas business. From the angle of enterprise, this paper analyzes the problems and causes of tax risk of "going out" enterprises under the background of "going out" under the background of the Silk Road at sea, on the basis of drawing lessons from the practical experience of international tax risk management and prevention and control. This paper puts forward effective measures to prevent and control the tax risks of "going out" enterprises.
【作者单位】： 杭州市国家税务局;
【分类号】：F125;F812.42
本文编号：2224949
[Abstract]:With the implementation of the BEPS Action Plan and the tax Information Exchange Agreement, international tax collection and management cooperation has been developed in all directions and in various fields. With the increase of cross-border tax collection and management, enterprises are facing more complicated and changeable tax risks. The tax risk may not necessarily form the operating expenses of the enterprise, but the potential losses may be more important than the tax costs, and may even become the key factors for the success or failure of the overseas business. From the angle of enterprise, this paper analyzes the problems and causes of tax risk of "going out" enterprises under the background of "going out" under the background of the Silk Road at sea, on the basis of drawing lessons from the practical experience of international tax risk management and prevention and control. This paper puts forward effective measures to prevent and control the tax risks of "going out" enterprises.
【作者单位】： 杭州市国家税务局;
【分类号】：F125;F812.42
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，本文编号：2224949
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