海上絲綢之路沿線國家稅務風險防控的國際借鑒研究
發(fā)布時間：2018-09-05 17:28
【摘要】：隨著BEPS行動計劃和稅收情報交換協(xié)議的推進執(zhí)行,國際稅收征管合作得到了全方位、多領(lǐng)域的發(fā)展,各國對跨境稅源征管力度加大,"走出去"企業(yè)面臨著更加復雜多變的稅務風險。稅務風險不一定形成企業(yè)的經(jīng)營費用,但帶來的潛在損失可能比稅務成本更重要,甚至可能成為企業(yè)海外經(jīng)營成敗的關(guān)鍵因素。本文從企業(yè)的角度,分析海上絲綢之路背景下的"走出去"企業(yè)稅務風險存在的問題及風險成因,在借鑒國際稅務風險管理防控的實踐經(jīng)驗基礎(chǔ)上,提出"走出去"企業(yè)防控稅務風險的有效措施。
[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.
【作者單位】： 杭州市國家稅務局;
【分類號】：F125;F812.42
本文編號：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.
【作者單位】： 杭州市國家稅務局;
【分類號】：F125;F812.42
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1 何曉偉;海外EPC項目稅務風險防范研究[D];山東財經(jīng)大學;2015年
，本文編號：2224949
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