“一带一路”如何在税收方面推进企业的国际化.docxVIP

PAGE PAGE IV “一带一路”如何在税收方面推进企业的国际化 【摘要】2013年，我国提出共建“一带一路”战略的重大倡议。 “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。 【关键词】“一带一路”；企业所得税；涉外税收；税务筹划  [Abstract] in 2013, China put forward a major initiative to build a Belt and Road Initiative strategy. The implementation of The Belt and Road strategy to invest overseas, more and more enterprises Chinese. Although overseas investment is profitable, tax risk is relatively large. Therefore, the research method of The Belt and Road along the countrys corporate income tax policy and tax planning, has important practical significance. Based on the analysis of the basic The Belt and Road along the countrys corporate income tax rate, loss carry basic provisions and capital gains transferred on the analysis of the foreign tax credit, transfer pricing and capital weakening tax regulations, and then puts forward The Belt and Road along the country specific tax planning proposal: to understand country of residents and non residents tax tax tax low tax burden difference, establish company organization form; detailed understanding of transfer pricing rules by the capital of China, the use of transfer pricing provisions to reduce corporate income tax; hold the country with thin capitalization rules, analysis of different sources of debt financing tax, debt financing structure design before the design of investment; equity structure, reduce business investment income tax withholding tax. [Key words] Belt and Road Initiative; enterprise income tax; tax; tax planning  TOC \o 1-3 \h \z \u 目录 1绪论 5 1.1研究背景及研究意义 5 1.2文献综述 5 1.2.1国内文献综述 5 1.2.2国外文献综述 7 1.3研究内容 7 2 税务筹划的理论分析 8 2.1 税收筹划的定义 8 2.2 税收筹划的目标 8 2.3 税收筹划的方法 10 2.3.1 固定资产不同折旧方法进行纳税筹