摘要
中亚地区是"一带一路"沿线的核心地区,是我国企业走出国门"向西开放"的必经之路。中亚五国凭借着优越的地理位置和丰富的油气及矿产资源,成为我国企业对外投资的重要区域。本文在分析中亚五国税收制度和税收优惠政策的基础上,论述了如何利用公司组织形式,如何进行股权架构设计,如何选择债权融资来源对投资中亚国家进行税务筹划,以期为我国企业在海外投资中降低税负提供参考。
Central Asia is the core area in the＂Belt and Road＂initiative. It is also the gateway for Chinese enterprises to＂open to the west＂. Due to the superior geographical location and the rich resources of oil and minerals, the five central Asian countries have attracted plenty of Chinese investments. However,managers of many Chinese enterprises are not familiar with the taxation systems of central Asian countries, making them unable to explore the tax planning through tax treaties network. This paper analyzes the taxation systems and preferential tax measures in the five central Asian countries. Based on these analyses,this paper discusses how to strategically design company forms, ownership structures, and debt financing in order to achieve tax planning and reduce tax burdens for the Chinese enterprises.
作者
王素荣
赵珊珊
WANG Surong, ZHAO Shanshan(Business School, University of International Business and Economics, Beijing 10002)
基金
国家社会科学基金项目"中国企业海外投资税务筹划研究"(14BGL177)
关键词
一带一路
海外投资
税务筹划
中亚国家
＂Belt and Road＂
Overseas Investments
Tax Planning
Central Asian Countries
