A Study On Cross-Border Tax-Related Risk Management Of Fujian "Going Out" Enterprises

With the change of the international situation and the development of China's economy,more and more enterprises began to seek overseas development.Enterprises will encounter a variety of tax-related risks in oversea investment,so there is an urgent need to establish a set of tax risk management system that combines its own business characteristics and overseas market environment.Moreover the recent changes in the international tax situation and policies,while the appropriate accounting treatment and tax systems are constantly updated,how to strengthen cross-border tax-related risk management is a hot topic,which has a vital significance on the long-term business and overall development.This paper studies on how companies conduct comprehensive tax risk management system,in order to help enterprises to strengthen the capabilities of oversea tax risk management so as to enhance competitive advantage and maximize value of enterprise.The basic idea of this paper is through the academic theory and practice of two-way research,combined with examples of representative enterprises in Fujian Province,to consider the viable strategies for cross-border tax-related risk management of enterprises.The article can be divided into five parts.The first part of the expression of the central enterprises' overseas investment and risk management of the status quo,the importance of risk management and the urgency of the central enterprises overseas investment.The second chapter mainly introduces the domestic and foreign cross-border tax-related risk management theory and practice.The third part is based on the relevant data of overseas enterprises in Fujian Province,a comprehensive analysis of enterprise risk issues and the development of the status quo,to dig out the specific causes of risk and problems.In the fourth chapter,based on the typical cases of local enterprises in Fujian,according to the risks and potentials discovered in the previous research,the cross-border tax-related risks of the case enterprises are investigated,and the risk management suggestions are put forward.The fifth part proposes the generally applicable to central enterprises overseas investment tax risk prevention recommendations in the current situation.Finally,the paper summarizes and prospects the whole article.At present,most of the literatures on tax risk management in China are based on the domestic situation and rarely carry out a comprehensive study on the tax risk management of overseas investment.Based on the international perspective,this paper analyzes the basic concepts,system design and countermeasures of corporate tax risk management in close connection with the changes of tax policy and tax system at home and abroad.It is a supplement to the field of enterprise risk management theory.By taking the tax department first-hand data,this paper combined with various forms of questionnaires,analysis of typical business case to obtain cross-border tax-related risk management practices;using a variety of theories and methods of data analysis,the conclusion can be made more cutting-edge perspectives and practical promotional value,conducive to the continuous improvement of tax policy related summary,with very other cross-border enterprises in the future management positive guidance and reference.