“一带一路”沿线国家公司所得税政策及税务筹划

发布时间：2018-06-17 17:38

本文选题：“一带一路” + 公司所得税政策　；参考：《财经问题研究》2017年01期

【摘要】："一带一路"战略的实施,促使越来越多的中国企业到海外投资。海外投资虽然利益丰厚,但税务风险也较大。因此,研究"一带一路"沿线国家公司所得税政策及税务筹划方法,具有重要的现实意义。本文在分析了"一带一路"沿线国家公司所得税税率、亏损结转和资本利得等基本规定的基础上,剖析了境外税收抵免、转让定价和资本弱化等涉外税收规定,进而提出了针对"一带一路"沿线各国具体情况的税务筹划建议:了解受资国对税收居民和非税收居民的征税差别,建立低税负的公司组织形式;详细掌握受资国的转让定价规定,运用转让定价规定降低公司所得税税负;详细掌握受资国资本弱化规定,分析不同来源债权融资税负,设计好债权融资架构;投资前设计好股权架构,降低经营期投资收益预提税税负。
[Abstract]:With the implementation of Belt and Road strategy, more and more Chinese enterprises invest overseas. Although overseas investment profit is rich, but tax risk is also bigger. Therefore, it is of great practical significance to study the income tax policy and tax planning method of the countries along Belt and Road. Based on the analysis of the basic provisions on the tax rate, carry-over of losses and capital gains of the countries along the "Belt and Road", this paper analyzes the foreign tax provisions, such as foreign tax credits, transfer pricing and capital weakening, etc. Then it puts forward some suggestions for tax planning according to the specific situation of countries along "Belt and Road": understanding the difference of tax collection between tax residents and non-tax residents in recipient countries, and establishing a low tax burden company organization form; Grasp the transfer pricing regulations of the recipient country, reduce the corporate income tax burden by the transfer pricing regulation, grasp the capital weakening regulations of the recipient country, analyze the financing tax burden of the creditor's rights from different sources, and design the creditor's rights financing structure. Investment before the design of equity structure, reduce investment income tax withholding tax burden.
【作者单位】：对外经济贸易大学国际商学院;国家开发银行评审一局;
【基金】：国家社会科学基金项目“中国企业海外投资税务筹划研究”(14BGL177)
【分类号】：F812.42

【相似文献】