企业跨境并购税务风险及对策分析——以中国企业“走出去”到哈萨克斯坦为例

发布时间：2018-03-07 04:21

  本文选题：跨境并购　切入点：税务风险　出处：《国际税收》2017年09期 　论文类型：期刊论文

【摘要】：我国企业跨境并购规模增长迅速,其中涉及的税务风险问题不可忽视。本文以中国企业到哈萨克斯坦收购油气企业为例,基于哈萨克斯坦油气行业相关税收规定,解析企业跨境并购常见股权架构模式,结合不同并购环节提示相应的税务风险,并为企业防范管理跨境并购税务风险提出建议。
[Abstract]:The scale of cross-border mergers and acquisitions in China is growing rapidly, and the tax risks involved should not be ignored. In this paper, taking Chinese enterprises to purchase oil and gas enterprises in Kazakhstan as an example, based on the relevant tax regulations of the oil and gas industry in Kazakhstan, This paper analyzes the common ownership structure pattern of cross-border M & A, suggests the corresponding tax risk in combination with different M & A links, and puts forward some suggestions for enterprises to prevent and manage the tax risk of cross-border M & A.
【作者单位】： 中央财经大学财政税务学院;北京市人才资源开发协会;
【基金】：中央财经大学青年教师发展基金重点项目“国际税收协定、跨境资本流动与企业走出去——基于一带一路背景的分析”(QJJ1601);中央财经大学中国财政发展协同创新中心的资助
【分类号】：F271;F416.22;F811.4
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本文编号：1577922