近些年我国对外开放力度不断加大，跨境贸易和服务交流日益频繁，国外市场需求逐年增加。国内中资企业积极发展海外市场，离开本土前往其他国家或地区进行投资或者开展生产经营活动，或者设立生产经营机构向国外延伸，开展生产、研发、销售等职能活动，在不同的地区合理进行资源配置和业务布局，重塑集团整体价值链。其中，P市作为中国大型城市之一，由于有着独特的地缘优势，集聚大量大型中资跨国公司，在“一带一路”倡议下发展迅猛，P市中资企业境外盈利能力不断增强，实现集团整体价值提升，为P市经济的发展做出独特贡献。税收作为中资企业走出去投资过程中无法避免的考量因素，其重要性不言而喻。较高的境外税收遵从度不仅能够为中资企业集团降低税收风险，也能避免国家税款流失，保护税基安全。P市税务机关在服务好本市中资企业走出去境外投资同时，加强境外税收风险管理，通过自行调整、风险管理和立案调查等形式，不断提升本市企业境外税收合规度。根据P市税务局近三年（2017-2019年）管理调查案件发现，P市部分中资企业在走出去境外投资过程中采用激进税收筹划手段，转移境外利润，造成我国税款流失，税基遭受侵蚀。为保障国家税收权益，P市税务机关充分挖掘征管核心数据，不断完善境外税务风险管理手段，借助一般反避税工具，研究境外投资经济实质，提升全市境外税收风险管理水平和能力，防止利润转移。本文拟依据P市税务局近三年（2017-2019年度）中资企业境外投资相关税收数据，并结合97个真实的境外税收风险案例，按照风险类别进行详细剖析，还原案件调查全过程，深入研究案件背后的风险和避税点。同时，结合P市税务局风险管理手段、成效和不足，吸收和借鉴OECD（经合组织）和美国等发达经济体对各国企业开展境外投资税收风险管理通行做法、思路和理念，从税务总局立场出发为全国各级税务机关、各地中资企业和其他公共管理部门提出对策建议。
In recent years, our country's opening to the outside world has continued to increase, cross-border trade and service exchanges have become more frequent, and foreign market demand has increased year by year. Domestic Chinese-funded enterprises actively develop overseas markets, leave the country to invest in other countries or regions or carry out production and operation activities, or set up production and operation institutions to extend production, research and development, sales and other corporate functions abroad, and rationally allocate resources in different regions And business layout to reshape the overall value chain of the group. Among them, as one of the large cities in China, City P has a unique geographical advantage and has gathered a large number of large-scale Chinese multinational companies. It has developed rapidly under the “Belt and Road” initiative. The overseas profitability of Chinese companies in City P has continued to increase, achieving a group The overall value enhancement has made a unique contribution to the economic development of City P.Taxation, as an unavoidable consideration factor in the process of Chinese-funded enterprises going abroad, is self-evident. A higher degree of overseas tax compliance can not only reduce tax risks for Chinese-funded enterprise groups, but also avoid the loss of national tax payments and protect the security of the tax base. While serving the city's Chinese-funded enterprises to invest abroad, the tax authorities of City P strengthened overseas tax risk management, and continuously improved the overseas tax compliance of the city's enterprises through self-adjustment, risk management, and investigations. According to the recent three years (2017-2019) management investigation case of the Sta P，it was found that some Chinese-funded enterprises in City P adopted aggressive tax planning methods in the process of "going out" overseas investment to transfer overseas profits, resulting in the loss of our country's tax payments. The tax base has been eroded. In order to protect national tax rights and interests, the Sta P fully excavated the core data of collection and management, continuously improved the overseas tax risk management methods, and used general anti-avoidance tools to study the economic essence of overseas investment, improve the city's overseas tax risk management level and ability, and prevent profit transfer.This article intends to base on the tax data related to overseas investment of “going out” companies from the Sta P in the past three years (2017-2019), combined with 97 real overseas tax risk cases, conduct a detailed analysis according to risk categories, and restore the entire investigation process of the case , In-depth study of the risks and tax avoidance behind the case. At the same time, in combination with the risk management methods, effectiveness and deficiencies of the Sta P, we will absorb and learn from the OECD (Organization for Economic Co-operation and Development) and the United States and other developed economies to carry out overseas investment tax risk management practices, ideas and concepts for companies from various countries. Set out to put forward countermeasures and suggestions for tax authorities at all levels, local Chinese-funded enterprises and other public management departments.
