基于匈塞铁路的税收筹划相关问题分析

为响应“一带一路”倡议和国家产业发展政策,我国铁路企业在“走出去”过程中,必然面对复杂的国际税收环境。结合具体项目特点,分析海外铁路项目税收风险主要类别,具体包括:法律风险、政治和经济发展水平风险、全球化背景下国际税收规则风险、企业内部管理风险等。在对居民纳税主体、在岸离岸、关联交易和转让定价等海外税收风险点分析的基础上,针对性地提出一些操作性的国际税务筹划思路,有利于规避税务风险和损失,提高我国铁路企业的经济效益和在当地市场的开拓及可持续性发展。

Analysis of Taxing Plan and Related Issues of Hungry-Serbia Railway

In the response to the “Belt and Road” initiative and in the implementation of the country’s policies for industrial development, China’s railway enterprises – as they “going global”– are bond to face complications risen from the international taxing environment. The tax risk analysis of an overseas railway project – in accordance with its characteristics - shall focus on legal risk, political and economic risks, risks caused by the difference of international taxing rules, and enterprise management risk. Built on the analysis of resident taxpayer, onshore/offshore taxing, connected transaction, transfer and pricing, as well as other potential risks of overseas taxing, the paper proposes targeted and operation-oriented plan for international taxing which helps avoid risks, cut costs, improve the economic return of China’s railway enterprises overseas, facilitate market exploration and contribute to sustainable development.