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Research On Tax Administration Risk Of Overseas Investment Enterprises Under The Background Of "The Belt And Road" Initiative

Posted on:2020-09-17Degree:MasterType:Thesis
Country:ChinaCandidate:L M YaoFull Text:PDF
GTID:2439330602964975Subject:Public administration
Abstract/Summary:PDF Full Text Request
With the promotion of the Belt and Road Initiatives,the quantity and quality of overseas investment of China has made a qualitative leap.On the one hand,it brings new development opportunities and new tax sources to China,on the other hand,it brings new challenges to tax administration.Tax administration of cross-border investment is related to national tax sovereignty.According to theory of investment cycle,China is in the fourth stage of "direct investment net export".The theory of Optimal Tax Systems points out that a reasonable tax system can protect and promote the competitiveness of a country,so that the tax administration of China should keep pace with The Times.On the basis of abiding by the basic principle of single taxation and principle of benefit,tax administration risk in the whole process of overseas investment and operation should be avoided as much as possible.Therefore,this paper analyzes some tax administration risks based on the chain of overseas investment business of an enterprise,finds out the causes of the risks and puts forward countermeasures.By summarizing the regular characteristics of tax administration risks of overseas investment in different periods,this paper aims to enrich and improve relevant research from the theoretical level,and make suggestions for tax authorities in China from the practical level.This paper takes the investment business development chain of enterprises as the clue,combining with an example of A company,analyzes some tax administration risks of overseas registration of Chinese-controlled resident enterprises,transfer pricing and controlled foreign companies,and then discusses the causes of the risks in detail.At last,by drawing lessons from BEPS action plan,pyramids tax planning and blue reporting system and other countries'advanced experiences,this paper provides some effective suggestions for China's overseas investment tax administration.
Keywords/Search Tags:Overseas Investment, Tax Administration Risk, International Taxation, Anti-tax Avoidance
PDF Full Text Request
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