摘要
I
“一带一路”背景下“走出去”企业税收筹划问题研究
中文摘要
经济全球化背景下，我国企业“走出去”参与国际竞争取得跨越式发展。2013
年，习近平总书记提出了“建设丝绸之路经济带”和“21 世纪海上丝绸之路”的“一
带一路”战略构想，鼓励企业到海外投资已是我国一项战略性的经济决策

税收筹划涉及到企业经营的各个层面，包括投资架构的构建、交易模式的安排、
资金的筹集融通等各个方面，是决定其经营成败的关键因素之一。目前，中国企业普
遍缺乏国际经营管理经验，缺乏完善的税收管理体系，缺乏对投资东道国税法政策和
税收征管制度的全面了解。如何科学合理地进行税收筹划，已成为“走出去”企业面
临的一大课题

本文依据国际税收筹划理论，借鉴国内外有关研究成果，介绍利用公司组织投资
形式、资本弱化、转让定价、利用国际税收协定等税收筹划基本方法，结合 S 公司“走
出去”经营策略及目标，以其生产经营过程为主线，对 S 公司境外投资税收筹划的具
体应用进行了分析。最后，梳理了“走出去”企业税收筹划过程中可能遭遇的风险，
并提出相关意见建议，使“走出去”企业合理、合法地开展税收筹划

关键词：“走出去”企业；“一带一路”；税收筹划；
作 者：龚 婷
指导老师：陈 忠ABSTRACT Research on Tax Planning of Going-out Enterprises in the Background of “The Belt and Road Initiative”
II
Research on Tax Planning of Going-out Enterprises in the
Background of “The Belt and Road Initiative”
ABSTRACT
With the deepening of participation in the global economic integration, Chinese
enterprises have made leap-forward development of foreign investment and cooperation,
going-out enterprises continue to increase. In 2013, President Xi Jinping put forward the
strategic concept of “The Belt and Road Initiative”（buildingthe Silk Road Economic
Belt and the 21st Century Maritime Silk Road）,and encouraging enterprises to invest
overseas is a strategic economic decision in China.
The economic globalization has made the international investment environment
complex and changeable, especially on the tax environment. Going-out companies will
face much more tax issues than simply doing domestic business. The tax planning, which
includes investment structuring, deals planning and financing, is one of the key factors in
business operation. Because of the general lack of international management experience,
Chinese enterprises don&39;t have a well developed tax management system and a full
understanding of tax policy. Therefore, how to proceed tax planning scientifically and
reasonably has become a challenge to Chinese “going-out” enterprises.
Based on the above considerations, this paper discusses the tax planning problems of
Chinese “going-out” enterprises. Firstly, based on the theory of international tax planning,
the paper introduces the basic strategy of tax planning, such as ownership structure, thin
Capitalization, transfer pricing, and the use of Tax Agreements. Secondly, taking S
Company as a model, the paper analyzes the specific application of S overseas investment
tax planning. Finally, with the purpose of avoiding tax legally, achieving the goals of
saving costs and enhancing international competitiveness during overseas investment, the
risks of tax planning and how to control them have been put forward.
Key words：Going-out enterprises; “The Belt and Road Initiative”; Tax planning
Written by Gong Ting
Supervised by Chen Zhong目 录
1. 绪 论 ......1
1.1 研究背景和意义 ..........1
1.2 研究的方法、思路与框架 ......1
1.2.1 研究思路及框架....1
1.2.2 研究方法....2
1.3 国内外研究综述及简要评析 ..3
1.3.1 国外研究现状........3
1.3.2 国内研究现状........3
1.3.3 文献评述....5
2. 我国“走出去”企业发展概况 ......6
2.1“走出去”企业的概念 ...6
2.2 我国“走出去”企业发展概况 ..6
2.2.1“走出去”企业投资总量及国家（地区） .....6
2.2.2“走出去”企业行业分布 .....8
2.2.3“走出去”企业类型 .9
2.3“走出去”企业税收筹划的迫切性 .......9
3. “走出去”企业税收筹划策略选择 .........12
3.1 税收筹划和国际税收筹划的概念 ....12
3.2 税收筹划的基本方法 ...........12
3.3“走出去”企业税收筹划的可行性 .....13
3.3.1 基于“走出去”企业内部特征的可行性 ..13
3.3.2 基于跨国经营外部特征的可行性.........14
3.4“走出去”企业税收筹划策略选择 .....15
3.4.1 利用投资控股架构避税..15
3.4.2 利用资本弱化避税..........16
3.4.3 利用转让定价避税..........18
3.4.4 利用税收协定避税..........204. “走出去”企业税收筹划的具体应用——以 S 公司为例 ...22
4.1 选择恰当的海外投资地点 ....22
4.2 完善有效的投资控股架构 ....23
4.3 选择合理的筹资资本结构 ....26
4.4 构建高效的海外运营模式 ....27
4.5 制定合理的转让定价方案 ....29
4.5.1 S 公司关联交易 ..29
4.5.2 确定 S 公司合理利润率 .30
4.6 S 公司税收筹划小结 .........
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