摘要
随着我国综合国力的增强,越来越多的大型国有企业以海外直接投资、并购及国际工程承包等多种形式实施"走出去"战略。在这个过程中,企业有可能因为多方面的原因导致出现各种税务风险。本文根据从近50家中央企业了解到的实际情况,提出了应对"走出去"企业税务风险的建议。
With the enhancement of overall national strength, an increasing number of large scale state-owned enterprises in China implement the ＇going out＇ strategy by outbound direct investment, merger ＆ acquisition, international project contracting and etc. However, it would be accompanied with different types of tax risks due to multiple reasons from these enterprises. After doing some tax researches on nearly 50 central enterprises in China, the paper puts forward several suggestions on how to cope with the tax risks of ＇Going out＇ enterprise.
出处
《国际税收》
北大核心
2013年第8期34-37,共4页
International Taxation In China
