摘 要

“一带一路”倡议提出以来，我国大量企业不断借这一利好机会“走出去”，把企业的投资经营活动推向世界各地，拓展了企业的生存空间，增强了企业的国际竞争力。但与此同时，不少“走出去”企业在跨国投资经营过程中也面临着较高的国际税收风险，阻碍了企业“走出去”的步伐。有调查研究发现我国大多数“走出去”企业面临着重复征税、反避税调查、无法享受税收优惠等税收困扰。

由于“一带一路”倡议中基础设施建设的“走出去”企业占据了相当大的比例，所以本文选取中国铁建泰国“EEC高铁投资项目”作为案例，结合“一带一路”倡议对该项目的跨国税收风险从宏观和微观两个方面进行成因分析分析，研究发现：中国铁建在泰国建设经营该项目主要面临着项目收入的双重征税风险、中国和泰国税制差异的风险、缺乏专业的国际税收服务机构和人才团队、国际税收风险管理意识不足、遭遇税收争议不能积极使用相互协商程序等跨国税收风险问题。并从中国铁建自身和国家两个主体的角度提出税收风险管理的相应解决措施，中国铁建需要强化税收风险管理意识，在具体的业务操作方面，中国铁建可以通过预约定价控制转让定价风险，充分利用税收协定保护合法权益，充分享受税收优惠政策，做好资料准备和举证的工作，合法合规的解决跨国税收争议，维护自己的合法权利。国家可以出台更加完善的税收制度，更新和推进税收协定的签订，增强服务精神，主动帮助“走出去”企业解决跨国税收问题。帮助“走出去”企业能够更好地解决跨国税收风险问题，提高投资经营效益，使其“走出去”的步伐更加稳健。

本文以微知著，由中国铁建“EEC高铁投资项目”这一具体化的案例，总结分析出我国企业在“一带一路”背景下“走出去”过程中对于国际税收风险的管理防控措施。

关键词：“一带一路”；企业“走出去”；税收风险管理

Abstract

Since the "one belt, one road" initiative was put forward, a large number of enterprises in China have been continuously using this positive opportunity to "go out", push the investment and operation activities of enterprises to the world, expand the survival space of enterprises, and enhance their international competitiveness. But at the same time, many "going global" enterprises also face high international tax risk in the process of transnational investment and operation, which hinders the pace of "going global". A survey found that most of the "going global" enterprises in China are faced with repeated taxation, anti tax avoidance investigation, unable to enjoy tax preferences and other tax problems.

One belt, one road China high speed rail investment project in Thailand one of the "one belt, one road" initiative, takes the EEC high-speed rail investment project of China railway construction as a case. Combining the "one belt and one road" initiative, the paper analyzes the causes of the transnational tax risk from two aspects: macroscopic and microscopic. The study finds that: China railway construction is in Thailand. This project mainly faces the risk of double taxation of project income, the risk of tax system difference between China and Thailand, the lack of professional international tax service institutions and talent teams, the lack of awareness of international tax risk management, and the inability to actively use the mutual consultation procedure in case of tax disputes. From the perspective of CRCC itself and the state, the paper puts forward the corresponding solutions for tax risk management. CRCC needs to strengthen the awareness of tax risk management. In terms of specific business operations, CRCC can control transfer pricing risk through advance pricing, make full use of tax treaties to protect legitimate rights and interests, fully enjoy tax preferential policies, and prepare materials The work of proof, legal and compliant settlement of cross-border tax disputes, to safeguard their legitimate rights. The state can introduce a more perfect tax system, update and promote the signing of tax treaties, enhance the spirit of service, and take the initiative to help "going global" enterprises solve transnational tax problems. Helping "going global" enterprises can better solve the problem of tax risk crossing, improve investment and operation efficiency, and the pace of "going global" is more stable.

China's EEC high speed rail investment project one belt, one road, is a concrete case. It summarizes and analyzes the management and prevention measures of international tax risks in the process of "one belt and one road".

Key Words："one belt, one road" ；Enterprises "going global"；Tax risk management；

目录

第1章 绪论 1

1.1 研究背景、目的及意义 1

1.1.1 研究背景和研究目的 1

1.1.2 研究意义 1

1.2 国内外相关研究现状及文献评述 2

1.2.1 国外研究现状 2

1.2.2 国内研究现状 3

1.2.3文献评述 4

1.3 研究内容与方法 4

1.3.1研究内容 4

1.3.2研究方法 4

1.3.3技术路线图 5

第2章 相关概念以及理论基础 6

2.1相关概念 6

2.1.1国际税收的概念 6

2.1.2国际税收风险的概念 6

2.1.3国际税收风险管理的概念 6

2.2相关理论基础 7

2.2.1税收筹划理论 7

2.2.2国际税收理论 7

第3章 我国“走出去”企业税收风险识别与成因分析 10

3.1 我国“走出去”企业税收风险的识别 10

3.2宏观层面成因分析 12

3.3微观层面成因分析 12

第4章 中国铁建股份有限公司泰国“EEC高铁投资项目”税收风险管理分析 14

4.1 中国铁建股份有限公司简介 14

4.2中国铁建泰国“EEC高铁投资项目”概况 14

4.3 中国铁建泰国“EEC高铁投资项目”项目税收风险及成因分析 15

4.3.1项目税收风险分析 15

4.3.2项目税收风险成因分析 18

第5章 中国铁建泰国“EEC高铁投资项目”税收风险管理对策 20

5.1 中国铁建企业自身的税收风险管理对策 20

5.2 国家减少“走出去”企业税收风险的对策 21

第6章 研究结论及展望 23

6.1研究结论 23

6.2展望 23

参考文献 24

致谢 26

第1章 绪论

1.1 研究背景、目的及意义

1.1.1 研究背景和研究目的