The Tax Risk And Settlement Mechanism Of China's Foreign Investment Enterprises Under The "One Belt And One Road"

There are five years since the implementation of the strategy of "one belt and one road".All kinds of tax disputes and disputes arising from China's foreign investment enterprises along the "one belt and one road" are increasing.In this context,in-depth study of its causes and mechanism,analysis of Chinese enterprises in the investment process of income tax and tax risks,and explore coping strategies,to reduce business costs and promote the implementation of the "one belt and one road" initiative is of great significance.First of all,this paper expounds the impact of Taxation on enterprises' foreign investment from two aspects of tax rate and double taxation,and draws the tax risk of enterprise income tax under the "one belt and one road".It introduces the tax environment of the enterprise income tax along the "one belt and one road",and also shows the tax cooperation between China and the countries along the border.Taking the Chinese residential enterprises with direct investment under the "one belt and one road" strategy as the research subject,and taking the tax risk of enterprises as the starting point,the research focuses on the specific tax risks caused by the enterprise income tax.Six real cases of Chinese enterprises' investment in the vicinity are selected,and the formation mechanism and harm of such tax risks are analyzed through case analysis.According to the case analysis,it is found that the risk of enterprise income tax risks that domestic enterprises may encounter in the "one belt and one way" state may be as follows: first,the risks arising from overseas mergers and acquisitions,the choice of organizational structure when mergers and acquisitions will have a great impact on the tax burden of enterprises,which can make enterprises face more risks of tax payment;second,the risk of repeated taxation is due to the tax revenue of the countries along the line.The overlap of jurisdiction and the shortcomings of tax credits and tax concessions may lead to double taxation of enterprises;thirdly,the risk of anti-tax avoidance investigation,the risk of anti-tax avoidance investigation when enterprises invest abroad,the transaction price,financing methods and the establishment of intermediate holding companies all have the risk of anti-tax avoidance investigation by the invested countries;fourthly,enterprises will face the risk caused by the inadequate tax-related services,including the package.Including the risk of inadequate implementation of the provisions of tax agreements and the absence of tax agreements.In view of the four main risk points,this paper puts forward the guiding ideology of "enterprise consciousness,government assistance",and puts forward relevant strategies and suggestions from the two levels of government and enterprise.Firstly,enterprises themselves can consider tax-related risk points in each link from the whole process of preparation and follow-up sustained operation,strengthen cooperation with intermediary agencies,actively cultivate tax talents,and maximize their ability.Secondly,the government can also pay attention to the demand of enterprises to resolve tax risks,improve tax policy system,optimize tax-related services,strengthen cooperation and communication with enterprises,and better help enterprises effectively avoid tax risks from the perspective of enterprise income tax.