“走出去”企业国际税收争议解决方案初探
发布时间：2018-08-13 15:10
【摘要】：正在"一带一路"倡议的指引下,大量的中资企业开始"走出去"。据统计,2015年,中国对外直接投资达1 456.7亿美元,超过了使用外资的实际数,实现了资本净输出。中国企业"走出去"规模的急剧扩大,加上投资形式的复杂多样,使企业在"走出去"过程中面临一系列问题,其中较为突出的风险是税收争议问题。其主要原因在于"走出去"企业对海外税收问题不了解或者了解得不全面,而且未能充分地利用好外部资源,加上国际税务人才的不足,导致企业在国际税收争议中出现被动应付的局面。而税收争议的失败
[Abstract]:Under the guidance of the "Belt and Road" initiative, a large number of Chinese enterprises began to "go out." According to statistics, China's foreign direct investment reached $145.67 billion in 2015, surpassing the actual amount of foreign capital used and realizing net capital exports. With the rapid expansion of the scale of "going out" and the complexity and diversity of investment forms, Chinese enterprises are faced with a series of problems in the process of "going out", among which the more prominent risk is the issue of tax dispute. The main reasons are that "going out" enterprises do not understand or understand overseas tax issues comprehensively, and they fail to make full use of external resources, in addition to the shortage of international tax personnel. It leads to the passive response of the enterprises in the international tax disputes. And the failure of the tax dispute
【作者单位】： 中国中材国际工程股份有限公司资产财务部;
【分类号】：F811.4
本文编号：2181352
[Abstract]:Under the guidance of the "Belt and Road" initiative, a large number of Chinese enterprises began to "go out." According to statistics, China's foreign direct investment reached $145.67 billion in 2015, surpassing the actual amount of foreign capital used and realizing net capital exports. With the rapid expansion of the scale of "going out" and the complexity and diversity of investment forms, Chinese enterprises are faced with a series of problems in the process of "going out", among which the more prominent risk is the issue of tax dispute. The main reasons are that "going out" enterprises do not understand or understand overseas tax issues comprehensively, and they fail to make full use of external resources, in addition to the shortage of international tax personnel. It leads to the passive response of the enterprises in the international tax disputes. And the failure of the tax dispute
【作者单位】： 中国中材国际工程股份有限公司资产财务部;
【分类号】：F811.4
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