The Research On Tax Risk Control Of "One Belt,One Road" Logistics Industry

In 2013,President Xi Jinping during his visit to Central Asia and Southeast Asia,proposed to build a "new Silk Road Economic Belt" and "twenty-first Century Maritime Silk Road initiative,caused a strong reaction of the international community,won the unanimous recognition at home and abroad.In the "One Belt,One Road" strategy,logistics industry plays a very important role in the Belt and Road Initiative "strategy.This paper will study the tax risk in the "One Belt,One Road" logistics industry and its control measures.In order to solve the following two questions:first,through the analysis of the domestic and foreign tax policy,"answered The Belt and Road development strategy for the logistics industry are put forward which tax challenges?Second,through the analysis of the“One Belt,One Road" logistics industry tax risk,put forward the corresponding control measures from the two aspects of the state and enterprises to solve the problem.The purpose of this study is:through the international business and logistics industry specific business analysis in two dimensions,what is the tax risk of "One Belt,One Road" strategy under the background of logistics enterprises to "go out".The idea of this paper is:This paper mainly adopts the research method of combination of theory and practice,through the analysis of the theory,clarify the key system and policy analysis,"One Belt,One Road" under the background of' China enterprises "going out" in the face of international business tax risk,is universal,of course including the enterprise logistics industry also has the tax risk,and for each one to the tax risk case described,persuasive.Then,according to the specific business of the logistics industry,the paper expounds the specific tax risks of the logistics enterprises,and also discusses every tax risk in small cases.Finally,according to the tax risk analysis,the paper puts forward the corresponding control measures,and each tax risk lists the corresponding control measures,the structure is clear,logic is strong.The main contents of this paper are:The tax risk theory combined with the"Multilateral Convention on mutual assistance in tax collection" and "The Belt and Road" countries along the international arbitration system research ",through the analysis of" The Belt and Road "international business and logistics industry in two aspects of business tax risk,the international tax business risk mainly from the income tax and value-added tax and other taxes three,and then through the analysis of cases;specific business tax risk mainly from two aspects of income tax and value-added tax,analyzed by case.Finally,according to the analysis of tax risk,from the income tax,value-added tax and other taxes on the three levels of the corresponding control measures.The innovation of this paper embodies in the following two points:first,the depth of mining tax risk theory,combined with the "Multilateral Convention on mutual assistance in tax collection" and "The Belt and Road" countries along the international arbitration system research "for the logistics industry,how to" go out "to provide theoretical support and reference path.Second,the research results of this paper will tax management as "the logistics industry The Belt and Road strategy provides the basis.