Research On Tax Issues Of Implementing “The Belt And Road” Strategy

China push forward the initiative of building “the belt and road” strategy together in 2013, which is an important extension and development of the ancient silk road. It is an important measure of opening to the world in the new times, which China participates in establishing the global free-trade system in a more active attitude. The implementation of “the belt and road” initiative helps pushing the flow of factors of production all around the world, which means countries along the belt and road will form an strategic alliance of complementing each other’s advantages, mutual benefit and win-win trading relationship. This makes great contributions to the improvement of China’s opening situation to the world, promotes the development of economy in the Midwest of China. Meanwhile this also benefits the new type of friendship relationships between China and countries along the belt and road, which will also help the development of economy in all these countries. 60 countries and regions with quite different political regimes, economic development level, history and culture, will be involved along “the belt and road”, which accordingly have quite different investment environment. This challenges China’s companies to go outside to the world a lot. To implement China’s companies to invest in the countries all “the belt and road”, it is very important and beneficial to deal with taxation problems appropriately. The integration and cooperation of taxation between the countries all “the belt and road” will mitigate the risk of oversea investment to a certain extent, and improve the investment return at the same time. By assisting Chinese companies that will invest overseas to get proficient in taxation policies in countries along “the belt and road” and tax treaties between China and these countries, our tax authorities should help Chinese companies in dealing with tax risk and disputes more appropriately, make improvements in tax collection and management, and other taxation services, thus free-trades between China and these countries along “the belt and road” will be improved and the whole belt and road initiative will be put forward faster and better.Therefore, this paper will explore how to improve the tax system, tax services and tax management to promote the implementation of the belt and road strategy. This paper will mainly use paper research analysis, comparative analysis and experience summary analysis. This paper consists of five parts. The first part mainly introduces research background and research significance of this paper, analyzes present research situation both at home and abroad, combs writing ideas and innovation points of this paper. The second part analyzes the belt and road strategy from four parts: background, connotation, meaning of strategy and development status of the strategy, and analyzes the importance of tax in promoting the implementation of the belt and road strategy. The third part simply introduces tax policies of the nations along the belt and road strategy, and analyzes the possible tax risk and dispute that domestic enterprise will meet when they invest in these countries. The fourth part introduces the major foreign-related tax policies and international tax collaboration policies of our country and analyzes the possible block in implementing the belt and road strategy. The last part proposes the recommendations of tax policies to improve the implementing of the belt and road strategy from three aspects: the domestic aspect, the international aspect and improving tax collection and services. We should further optimize tax credits and other tax offers policies to create a favorable internal tax environment.And we should sign tax agreement actively with other countries and supervise the application of tax agreements.Tax departments and specialized agencies should work together to meet the tax demands of enterprises.Tax departments should establish specialized agencies to resolve tax disputes.Tax departments should also strengthen tax collection and management to protect the interests of the country and so on.