Research On Tax Risk Management Of A Company's Overseas Investment

With the rapid development of China's social economy,the gradual deepening of the degree of market development and the development initiative of "one belt and one road",the scale and quantity of foreign investment in China's enterprises are increasing.From a global perspective,the scale of overseas investment of Chinese enterprises is among the best.However,due to the accelerated development of overseas investment of Chinese enterprises,the risk is also increasing.Because of lack of scientific enterprise management and operation experience,foreign investment enterprises of our country have less reasonable and systematic risk management measures,so the probability of huge loss caused by improper risk management has been greatly increased.In all overseas investment risks,tax risks can not be ignored,either in terms of frequency or degree of impact.At present,China's overseas investment enterprises are lack of tax risk awareness,tax risk management personnel and tax management system is not perfect.The problems caused by the improper management of tax risk are as follows:one is to make enterprises pay more taxes,which will undoubtedly aggravate the tax burden of enterprises;two,to make enterprises less paid taxes,violate foreign laws and regulations,and thus influence the reputation of the enterprise and the relationship of the government.These problems caused by improper management of tax risk will adversely affect the overseas investment of enterprises.We can see the importance of tax risk management from many cases of overseas losses.Therefore,the author believes that it is of great theoretical significance and practical value to study how to conduct risk management in the process of overseas investment.This paper first studies the actual situation of tax risk management of foreign investment in China's enterprises,and on this basis,combined with the specific risk management theory at home and abroad,analyzes the most influential factors on the overseas investment in the tax risk factors.At the same time,from the risk management level,the tax risk assessment from overseas investment enterprises is proposed.A comprehensive risk management system is designed to deal with the tax risks of overseas investment enterprises.