Research On Tax Risks And Countermeasures Of Chinese Enterprises’ Direct Investment In "The Belt And Road" Countries

In recent years,China’s "The Belt and Road" initiative has been steadily advancing,and it has established close economic ties with the countries along the Belt and Road.While helping the development of the countries along "The Belt and Road",China’s economy has also achieved remarkable results.The volume and quality of the company have reached an unprecedented height,which has set off a wave of domestic enterprises to expand their markets along "The Belt and Road".However,as the countries along "The Belt and Road" have their own characteristics in terms of taxation environment,it is easy to cause the increasing number of various tax-related disputes and disputes of China’s "going out" enterprises,thus aggravating the tax risk of enterprises ’ overseas investment.In this context,combined with the differences in the tax environment of the countries along "The Belt and Road",the typical tax risk issues faced by Chinese companies in the process of overseas direct investment are analyzed and summarized,and suggestions are made to deal with tax risks.It is of great positive significance to promote the smooth implementation of "The Belt and Road" initiative.This article is divided into six chapters.Except the introduction,the second chapter mainly introduces the theoretical basis of the company’s overseas direct investment and tax risk,including the theory and type of the company’s overseas direct investment,the concept and type of the tax risk of the company’s overseas direct investment,and the analysis of the prevention and control mechanism of the tax risk of the company’s overseas direct investment.Chapter III,firstly,analyze the current situation of China’s foreign direct investment;secondly,from the perspective of the tax environment,the differences between the investment countries along the"The Belt and Road" initiative are compared from the following aspects: main tax categories and tax rate selection,preferential tax policies,identification of resident enterprises,and tax dispute settlement;finally,on the basis of the difference comparison,this paper analyzes the typical risks that may be caused by taxation,that is,the risk of international double taxation caused by differences in taxation systems and overlapping tax jurisdictions,the risk of anti-tax avoidance in the POST-BEPS era,and the risk of international tax cooperation.The fourth chapter will take the form of acase,relying on the tax background of the countries along "The Belt and Road"-Kazakhstan and the typical foreign direct investment means of cross-border mergers and acquisitions,In-depth analysis of the typical tax risks arising from the direct investment of Chinese enterprises in "The Belt and Road" countries.The fifth chapter is a brief analysis of the overseas investment strategies adopted by the United States and Japan,related foreign tax system arrangements,the use of international rules and the cultivation of professional talents from the perspective of international experience.Chapter VI combines international experience and puts forward the prevention and countermeasures of Chinese enterprises’ direct investment tax risks for countries along "The Belt and Road" from the two perspectives of government and enterprises.Specifically,from the perspective of the government,it can be carried out from the five aspects of consolidating international collection and management,assisting the construction of countries along "The Belt and Road",establishing China’s institutional advantages,improving tax service levels,and encouraging the construction of third-party professional institutions;From a perspective,it can be carried out in terms of establishing awareness of risk prevention and establishing an intensive tax risk management mechanism for enterprises.