热购彩票导航网

我国企业“走出去”税务风险及对策
2020年09月24日

ZAIMAOYIYITIHUAHEJINGJIQUANQIUHUADEDABEIJINGXIA,WOGUO“YIDAIYILU”CHANGYIYIYOUZHIDUSHEJIJINRUSHIJITUIJINJIEDUAN,QIYE“ZOUCHUQU”CHENGWEIZHONGGUOJINGJIFAZHANDEXINSHILI。BANSUIQIYE“ZOUCHUQU”BUFADEJIAKUAI,SHIJIEGEGUOKUAJINGSHUIYUANGUANLIRIQUYANLI,KUAJINGSHUIWUWENTIRIYICHENGWEIGUONEI“ZOUCHUQU”QIYEJIXUYINGDUIDEXIANSHITIAOZHAN。

一、“走出去”企业面临的税务风险

KUAJINGSHUIWUFENGXIANZHUYAOBAOKUOSHUIWUHEGUIFENGXIANYIJIDUOJIAONASHUIKUANFENGXIAN。BENWENDUIQIYE“ZOUCHUQU”ZHONGXIANGMUQIDONG、TOUZIYUNYINGHETUICHUDEQUANGUOCHENGJINXINGSHULI,JINERWEIQIYEZOUCHUQUKENENGMIANLINDESHUIWUFENGXIANTIGONGCANKAO。

(一)项目启动阶段税务风险

热购彩票导航网 1、SHUISHOUHUANJINGCHAYIYINQISHUISHOUFENGXIAN

QIYEJINGWAITOUZIQIAN,SHOUXIANYINGDUITOUZIGUODESHUISHOUHUANJINGJINXINGQUANMIANLEJIE,JINERGUIBIKENENGCUNZAIDESHUIWUHEGUIYIJIDUOJIAONASHUIKUANFENGXIAN。SHUISHOUHUANJINGCHAYIZHUYAOCUNZAIXIATUDESANZHONGFENGXIAN。

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图 1 税收环境差异风险

ANLI 1:BUSHUXITOUZIGUOJIASHUISHOUYOUHUIZHENGCEDAILAISHUIWUFENGXIAN

ZHONGGUOAGONGSIDAOXGUOTOUZIJIANSHEYIGEGUANDAOXIANGMU,TOUZIDANGNIANXIANGMUCHANSHENGGUANLIFEIYONGGONG2000WAN,GENJUXGUOSHUIFAGUIDING,MUGONGSIZHUANJIZIGONGSIDEXIANGMUGUANLIFEIYONGBUCHAOGUOHETONGZONGEDE3%,RUGUOAGONGSIZHIJIEZHUANJIXIANGMUZIGONGSI,ZEKESHUIQIANCHENGBENKOUCHUJINEWEI600WANYUAN。RUOAGONGSIDUIXGUOSHUIFABIJIAOSHUXI,ZEGAIGUANDAOXIANGMUBUJINSHIYONGDANGDIYOUHUIZHENGCEERQIEKETONGGUOQIANDINGZHUANLIJISHUSHIYONGFEIHETONGJIANGFEIYONGGAIBIANXINGZHI,SHIXIANSHUIQIANQUANEKOUCHU。

热购彩票导航网2、ZUZHIFANGSHIHEKONGGUJIAGOUXUANZESHANGDESHUIWUFENGXIAN

ZAIZUZHIXINGSHIDEXUANZESHANGDEFENGXIAN。YIBANQINGKUANGXIA,QIYEZAIJINGWAITOUZI,KEYIXUANZESHELIFENGONGSIHUOZHEZIGONGSI,LIANGZHEYOUYIXIAQUBIE。

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表 1 不同组织形式的税收区别

热购彩票导航网KONGGUJIAGOUXUANZESHANGDESHUIWUFENGXIAN。KONGGUJIAGOUXUANZEZHUYAOFENWEIZHIJIEKONGGUFANGSHIHEJIANJIEKONGGUFANGSHIJINXINGJINGWAITOUZI,LIANGZHONGFANGSHIDEFANGFAJIYOUQUEDIANRUXIATU。

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表 2直接和间接控股方式下的优缺点

热购彩票导航网ANLI 2:TOUZIJIAGOUZHONGZUYINQIDEZHUANRANGDINGJIAFENGXIANANLI

MOUJINGNEIMINYINGQIYEAYUTOUZIXGUODECGONGSI,QICAIYONGZAIXIANGGANGSHELIZHONGJIANKONGGUGONGSIBQIYEDEJIANJIETOUZIFANGSHI。RANERYOUYUXIANGGANGYUXGUOBINGWEIQIANSHUSHUISHOUXIEDING,DAOZHIQIYEZAIXGUODELIRUNHUIHUIKENENGMIANLINXGUOJIAOGAOSHUILV。JINGNEIMINYINGQIYEAWEILEJIAOSHAOZAIXGUODESHUISHOUFENGXIAN,ZHUANERZAIYUXGUOQIANDINGSHUISHOUXIEDINGDEYGUOSHELIZHONGJIANKONGGUDGONGSI,KUANGJIATUJIANTU2。

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图2  A企业海外投资重组架构

CIANLIJIAGOUZHONGZUCUNZAIYIXIAWENTI:YISHIDAJIANLIANJIAGOUSHIQIANWEICHONGFENCHOUHUA。ERSHIJIAGOUZHONGZUSHUIFUZENGJIA。CQIYEDETOUZIZHEYOUBBIANWEID,SHEJIDULIJIAOYIYUANZEXIADEGUQUANZHUANRANG,KENENGMIANLINGUQUANZHUANRANGDINGJIAFENGXIAN,GAIJIAOYIYOUKENENGDAOZHIZHUANRANGDINGJIASUODEZAILIANGGEGUOJIAJIAONASUODESHUI。SANSHIDGONGSIKENENGMIANLINSHOUKONGWAIGUOGONGSIDIAOCHA。XUYAOGENJUYGUODELILVSHUIPINGYIJIQILIRUNBAOLIUZAIGAIGONGSISHIFOUCHUYUHELIDEJINGYINGXUYAOJINXINGPANDUAN。

(二)投资运营阶段税务风险

1、QIYEHEGUISHUISHOUFENGXIAN

热购彩票导航网QIYEZAITOUZIGUOJINGYING,YINWEITOUZIGUODESHUIZHIYIJISHUISHOUGUANLIDEMOSHIYUJINGNEIBUTONG,ZHIYOUSHUXIDANGDISHUIFAYIJISHUISHOUZHENGGUANFADENGXIANGGUANFAGUI,CAINENGYIFANASHUI、XIANGSHOUSHUISHOUYOUHUI、BANLISHESHUIYEWUDENG,FOUZEJIANGMIANLINBUJIAOSHUIKUANHEJIAONAZHINAJINDENGCHUFA。

2、ZHONGFUZHENGSHUIFENGXIAN

DANGQIANGUOJIAJIANQIANDINGDEBIMIANSHUANGZHONGZHENGSHUIXIEDINGYIDINGCHENGDUSHANGBIMIANLEYINSHUISHOUGUANXIAQUANJIAOCHAZHONGDIEERCHANSHENGDEZHONGFUZHENGSHUIWENTI,RANERZAISHIJIZHENGGUANZHONGRENGRANCUNZAIGEZHONGQITAYUANYINERCHUXIANZHONGFUZHENGSHUIDEWENTI,BAOKUOYINGQIYEZISHENHESHUIZHIGUIDINGXIANZHIDAOZHIDEZHONGFUZHENGSHUI。

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表3 导致重复征税的主要情形

3、FANBISHUIFENGXIAN

QIYEZAI“ZOUCHUQU”DEGUOCHENGZHONG,JIAORONGYIZAODAOTOUZIGUODEFANBISHUIDIAOCHA。FANBISHUIDIAOCHAZHUYAOJIZHONGZAIZIBENRUOHUAHEZHUANRANGDINGJIA。

YISHIZIBENRUOHUAFENGXIAN。ZIBENRUOHUASHIQIYECAIQUZHAIWUFANGSHICHUZIERJIANSHAOGUQUANFANGSHICHUZISHIDEZHAIWULIXIKEYIZAISHUIQIANKOUCHU,ERGULIFENHONGBUNENGZAISHUIQIANKOUCHU,JINERJIANSHAOYINGNASHUISUODEE。DANGQIANFANZIBENRUOHUADEFANGFAZHUYAOFENZHENGCHANGJIAOYIFAHEGUDINGBILVFA。

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图3  反资本弱化方法

ANLI 3:ZIBENRUOHUAANLI

JINGNEIMGONGSIZAIMEIGUOSHEYOUYIJIAZIGONGSI,ZHUCEZIBENWEI1000WANMEIYUAN,JIASHE2018NIANGAIZIGONGSIDELIRUNWEI100WANMEIYUAN。MEIGUOZUIXINQIYESUODESHUISHUILVWEI21%,SHIYONGDEZHAIWUZIBENYUQUANYIZIBENDEBILIWEI1.5:1,TONGSHILIRUNHUIHUIJINGNEIMUGONGSISHIXUJIAONA10%DEYUTISUODESHUI。

热购彩票导航网FANGANYI:1000WANZHUCEZIBENQUANBULAIYUANYUZGONGSIDEGUQUANCHOUZI。100WANLIRUNXUQUANENASHUI。

FANGANER:1000ZHUCEZIBENZHONG600WANLAIYUANYUZHAIQUANCHOUZI,400WANLAIYUANYUGUQUANRONGZI,ZHAIQUANLIXIZHICHU60WANYUAN。

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表 4 两种筹资方案税后收益比较

FANGANERDESHIJISHUIFULV11.6%YUANDIYUQUANBUGUBENTOUZITIAOJIANXIA28.9%DEYOUXIAOSHUILV,ZHAIQUANTOUZIDEJIESHUIXIAOGUOMINGXIAN。DANSHIANLIJIASHEDEZHAIZIBIDADAOZUIDA,LIXIKOUCHUYUANGAOYUYINGNASHUISUODEEDE50%,KENENGWEIBEIMEIGUODE《SHOUYIBOLIGUIZE》DANGZHONGQIYELIXIZHICHUDAYUDANGNIANLIXIKOUCHUEDUDELIXIBUYUKOUCHUDEGUIDING。

热购彩票导航网ERSHIZHUANRANGDINGJIAFENGXIAN。ZHUANRANGDINGJIASHILIYONGGUANLIANQIYEZHIJIANDEJIAOYIZHUANYILIRUN,JIANGLIRUNCONGGAOSHUIGUOZHUANYIZHIDISHUIGUO,CONGERJIANQINGJITUANZHENGTISHUISHOUFUDANDEXINGWEI。QIYECAIYONGJIANJIETOUZIFANGSHIJINXINGJINGWAITOUZI,YINGDANGKAOLVSHIFOUJUYOUSHANGYESHIZHI,FOUZEKENENGMIANLINZHUANRANGDINGJIAFENGXIAN。MUQIANZHUANRANGDINGJIADESHENHEHEDIAOZHENGFANGFAYIBANYOUWUZHONG,RUXIABIAOSUOSHI。

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表 5 一般转让定价方法

ANLI 4:RONGZIANPAIYINQIDEZHUANRANGDINGJIAFENGXIAN

GUONEIAQIYEWEIWEICHISHELICHUQIMIANLINKUISUNDEXGUOZIGONGSIBQIYEDEYUNYINGXUYAO,JIANG5000WANYUANDEYINGYUNZIJINYIJIEKUANMINGYIZHIJIEHUIRUBQIYEZHANGHU,QIESHUANGFANGGONGSIWEIZUOLIXISHOUQUHEKOUCHUDEZHANGWUCHULI,DAOZHIBGONGSISHOUDAODANGDISHUIWUJIGUANDIAOCHA,DANGDISHUIWUJIGUANJIANGGAIBISHOURULIEWEIBQIYEDEYINGYELIRUN,ZHIJIEDUIQIZHENGSHOUQIYESUODESHUI。GAIANLICUNZAIYIXIAZHUANRANGDINGJIAANPAIFENGXIAN:YISHISHANGYESHIZHIWUFADEDAOYOUXIAOZHENGMING。SHUANGFANGJUNWEIDUIGAIBIJIAOYIJINXINGZHANGWUCHULI,WUFAFANYINGJINGJISHIZHI,BINGQIEAGONGSIANZHAOJIEKUANHETONGYINGSHOUWEISHOULIXI,JIANSHAOGUONEIYINGSHUISUODE。ERSHIGUANLIANJIAOYIXINGSHIQUEFAHEGUIXING。JIEKUANHETONGSHUANGFANGZERENJIEDINGBUMINGQUE,LIXIZHIFUFANGSHIBUFUHEFALVCHANGGUI,KENENGBEIDANGDISHUIWUJIGUANJIEDINGWEIZIBENZHURU。SANSHICUNZAIDIXIAOJIAOYIDEXIANYI。XGUOSHUIWUJIGUANKENENGHUIRENWEIGAIBIZIJINSHUYUQIYENEIBUJIAOYIDEBUCHANGJINE,YINGANZHAODULIJIAOYIYUANZEJINXINGSHUIKUANZHENGSHOU。

(三)企业退出过程中的风险

1、XUANZETUICHUFANGSHISHUIWUFENGXIAN

热购彩票导航网QIYETUICHUFANGSHIBUTONG,MIANLINDESHUIWUFENGXIANBUTONG。QIYEYINJINGYINGBUSHAN、XIANGMUJIESHUHUOZHEDONGDAOGUOZHENGZHIFENGXIANDENGYUANYINXUANZECHECHUDONGDAOGUOZIBENSHICHANG。ZHONGGUOQIYEZAIJINGWAITUICHUTOUZIZHUYAOTONGGUOYIXIATUJINGSHIXIAN:1、ZHUANRANGDONGDAOGUOGUQUAN;2、ZHUANRANGZHONGJIANKONGGUGONGSIGUQUAN;3、TONGGUOZHONGJIANKONGGUGONGSIHUODONGDAOGUOGONGSIZAIGONGKAIDEZHENGQUANJIAOYISHICHANGSHANGSHITUICHU;4、ZHIJIEZHUANRANGDONGDAOGUOZICHAN,QINGSUANZHUXIAOTUICHU。

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图4 境内A企业海外投资框架

GUQUANZHUANRANGTUICHU。GUQUANZHUANRANGFANGSHITONGCHANGZHIXUYAOJIAONAZIBENLIDESHUIYIJIYINHUASHUI,SHUISHOUCHENGBENJIAODI。ZAITU3TOUZIKUANGJIAXIADEGUQUANZHUANRANGYOUYIXIASANZHONGFANGAN,FANGSHIJISHUISHOUCHENGBENRUXIABIAO。 

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表6 股权转让方式及税收成本

热购彩票导航网SHANGSHITUICHU。TONGCHANGLAISHUOTONGGUOSHANGSHIDETUJINGTOUZITUICHUYEBUHUIZAOCHENGEWAIDESHUIFU。

ZICHANZHUANRANGTUICHU。TONGGUOZHIJIECHUSHOUZAITOUZIGUODEZICHANSHIXIANTUICHUSHUISHOUCHENGBENTONGCHANGJIAOGAO,CHULEJIAONADANGDIQIYESUODESHUIWAI,HAIKENENGMIANLINGAOEDEQITASHUISHOUCHENGBEN,RUCHUSHOUBUDONGCHAN,SHEJIFANGCHANSHUI、TUDIZENGZHISHUI、QISHUIDENGSHUISHOU,JIANGZENGJIASHUISHOUCHENGBEN。

2、SHUIWUZHENGYIFENGXIAN

热购彩票导航网SUIZHE“YIDAIYILU”CHANGYIJINRUXINSHIQI,YUELAIYUEDUODEQIYEXUANZE“ZOUCHUQU”,DONGDAOGUOCANYUCHENGDUBUDUANJIASHEN,MIANLINDESHUIWUZHENGYIYEYUELAIYUEDUO,YOUQISHIZAIQIYETUICHUJIEDUAN。XIANGHUXIESHANGCHENGXUHEYUYUEDINGJIAANPAIZUOWEIGUOJISHUIWUDEZHENGYIJIEJUEJIZHIDELIANGZHONGZHUYAOFANGSHI,KEYONGLAIJIEJUESHUANGZHONGZHENGSHUIHUOSHOUDAOSHUISHOUQISHIDENGBUGONGPINGDAIYUWENTI。

XIANGHUXIESHANGCHENGXUSHISHUISHOUXIEDINGNEIRONGDEYIBUFEN,JINZAIQIANDINGSHUISHOUXIEDINGDESHUANGFANGDANGJUZHUGUANSHUIWUJIGUANZHIJIANKAIZHAN。YUYUEDINGJIAANPAISHINASHUIRENYUSHUIWUJIGUANJIUWEILAIMOUYIGUANLIANFANGJIAOYISHIXIANYUEDINGDINGJIAGUIZEHEQITAZHONGYAONASHUISHIXIANGDEANPAI。

二、“走出去”企业税务风险对策

1、充分了解国际税收环境

SHOUXIAN,DUIYUGUOJIJINGJIHUANJINGYOUCHONGFENLEJIE。JINLIANGXUANZEZHENGZHIFENGXIANJIAOXIAO,XUANZEYUWOGUOQIANDINGSHUISHOUXIEDINGDENGXIANGGUANXIEDING,YUWOGUOYOUHAOWANGLAIDEGUOJIAJINXINGTOUZI,KEYIBAOZHANGQIYEDELIYI。

QICI,SHUXIDONGDAOGUOSHUIZHI。CHONGFENLEJIEDONGDAOGUODESHUISHOUZHENGCE,YOUQISHISUODESHUISHUILV、SHUISHOUYOUHUI、FANBISHUIGUIDINGDENG,ZHIYOUZAIJINKENENGCHONGFENDELEJIEDONGDAOGUOSHUIZHIHESHUISHOUHUANJINGDEQINGKUANGXIA,CAINENGZHUDONGCHOUHUA,GUIBISHUISHOUFENGXIAN。

2、合理选择组织形式和控股架构

热购彩票导航网ZUZHIXINGSHIYINGJINLIANGKAOLVZHOUQUAN,SHIYONGGENGDIDEQIYESHUIFU。FENGONGSIXUTIQIANLEJIEDONGDAOGUOSHUIFAYOUGUANJINGWAIFENGONGSISUODESHUIDEXIANGGUANGUIDING,SHIYONGSHUILV,KEXIANGSHOUDESHUISHOUYOUHUIDENG。ZIGONGSIZEXUYAOKAOLVDONGDAOGUOYUTISUODESHUIDEXIANGGUANGUIDING,WOGUOYUDONGDAOGUOSHUISHOUXIEDINGDEGUIDING,YIJIWOGUOZAIWUCENGFANWEIYINEISHIYONGJIANJIEDIMIANDEGUIDING。

HELIDAJIANKONGGUJIAGOU。ZAIYIXIEJIYICHANSHENGHEGUIFENGXIANDEGUOJIATOUZI,XUANZEZHIJIETOUZIDEFANGSHI,LIYONGGUOJIAZHIJIANSHUISHOUXIEDINGXIANGSHOUYOUHUIDAIYU,TONGSHIKEYIBIMIANHEGUIFENGXIANDAILAIDECHUFA。ZAIXUANZEJIANJIETOUZIDEQINGKUANGXIA,XUYAOKAOLVYINSU:DONGDAOGUOYUZHONGJIANKONGGUGONGSIZHIJIANGUXIFENPEIYUTISUODESHUIGAODI;ZHONGJIANKONGGUGONGSIDUIYUJINGWAIGUXISHUIFUGAODI;ZHONGJIANKONGGUGONGSIJIANGLIRUNHUIHUISHUIFUDAXIAO;QIYEKENENGMIANLINDEFANBISHUIFENGXIANDENG。 

3、建立合理税务风险评估控制体系

ZUOWEIQIYENEIBUKONGZHITIXIDEZHONGYAOZUCHENGBUFEN,SHUIWUFENGXIANKONGZHITIXIYINGDANGDEDAOZHONGSHI。JINGWAITOUZISHUIWUFENGXIANGUANCHUANTOUZIQUANGUOCHENG,YIDANFASHENGSHUIWUFENGXIAN,YINGJUBEIXIANGGUANJIZHILAIKONGZHIFENGXIAN,JIANSHAOSUNSHI。

4、充分了解国际税法

GUOJISHUIFAZHUYAOJIEJUEGUOJISHUANGZHONGZHENGSHUI、GUOJIBISHUIZAOCHENGDESHUIJIQINSHIHELIRUNZHUANYIWENTI。JIEJUEGUOJISHUANGZHONGZHENGSHUIZHUYAOSHISHUANGBIANHUOZHEDUOBIANSHUISHOUXIEDING。WOGUODEGUOJISHUISHOUXIEDINGSHIYI《ZHONGHUARENMINGONGHEGUOZHENGFUHEXINJIAPOGONGHEGUOZHENGFUGUANYUDUISUODEBIMIANSHUANGZHONGZHENGSHUIHEFANGZHITOULOUSHUIDEXIEDING》WEILANBENQIANDINGDE。BEPS15XIANGXINGDONGJIHUAZHIZAIJIEJUESHUIJIQINSHIHELIRUNZHUANYIWENTI,DAJIGUOJIBISHUI,ZHONGSUGUOJISHUISHOUGUIZE。

5、擅用相互协商程序解决税务争议

XIANGHUXIESHANGCHENGXUYONGYUQIYEJINGWAITOUZISHISHUIWUZHENGDUANERCHANSHENGDESHUANGZHONGZHENGSHUIWENTIDEJIEJUE。QIYEZAIJINGWAIMIANLINSHUIWUJIGUANDIAOCHA,KENENGZAOSHOUZHONGFUZHENGSHUIHUOZHEQITASHUISHOUQISHIDAIYUSHI,KEYIYIJUWOGUOYUDONGDAOGUOQIANDINGDESHUISHOUXIEDING,XIANGDIYUEGUOSHUANGFANGRENHEYIFANGSHENQINGQIDONGXIANGHUXIESHANGCHENGXU,JINKENENGBIMIANQIYEZAOSHOUSHUISHOUFENGXIAN。

热购彩票导航网ZUOZHE:ZHONGHUI(BEIJING)SHUIWUSHISHIWUSUOHEHUOREN  BAHAIYING

BENWENBANQUANSHUYUZUOZHESUOYOU,GENGDUOYUBENWENYOUGUANDEXINXI,QINGLIANXIWOMEN:

热购彩票导航网DIANHUA:010-57961169

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