A Study On Tax Risk Of Key Investment Destination Countries Along The Belt And Road And The Countermeasures

In recent years,with the continuous advancement of the Belt and Road initiative,the economic links between the countries along the route have become increasingly closer,and the speed of China's economic development has been improved.The direct foreign investment has not only continued to expand in scale.but has also been improved in quality and level.The countries along the Belt and Road have huge differences in many aspects,mainly reflected in the political system,the level of economic development,taxation rates,and preferential tax policies.All kinds of tax disputes in Chinese going abroad enterprises are also increasing.Under this background,deeply studying the tax environment of key investment destination countries along the Belt and Road,qualitative analyzing tax risks faced by Chinese companies in the investment process,and exploring countermeasures,it is great significance for reducing operating costs for enterprises and promoting implementation of the Belt and Road initiative.The article is divided into five chapters,In addition to the introduction,chapter 2mainly introduces China's direct investment in countries along the Belt and Road,specifically describing the scale,changing trends,regional distribution,and country distribution of investment,and then selecting 11 key investment destination coutries along the Belt and Road to deeply analysis.Chapter 3 focuses on the analysis of the tax environment of key investment destination countries along the Belt and Road,and analyzes the tax environment of key investment destination countries from the three perspectives,like political system,economic development level and taxation factors.Chapter 4 divides the tax risks of key investment destination countries along the Belt and Road into external and endogenous risks.The external risks are mainly caused by the political and economic risks brought by the macroeconomic environment of the investment country.Endogenous risks include the risks brought by the tax system's internal taxation policies,tax systems and tax entities.Chapter 5 combines relevant analysis results and proposes strategic proposals for China response to the tax risks of key investment destination countries along the Belt and Road from both government and corporate levels.Through research,it has been found that China's direct investment in key investment destination countries along the Belt and Road have significant tax risks.These key investment destination countries have large differences in their politicalsystems,conflicts in ethnic and religious awareness,and large gaps in economic development levels,especially in the tax system.The huge differences have caused risks in double taxation,anti-avoidance,and international taxation collaboration.At the same time,coupled with the tax department factors in investment countries and companies themselves do not pay enough attention to tax issues,leading to China's key investment destination countries will face greater tax risks.This paper proposes to control the tax risk of countries along the Belt and Road approach from both the government and the enterprises level.The Chinese government should first give full play to its guiding role,actively promote international tax cooperation,improve the specific details of international tax treaties,and implement friendly and open taxation preferential policies.The tax department should continuously optimize the quality of its taxation services and provide comprehensive,timely,and efficient tax services for going global enterprises.Secondly,Chinese going global enterprises should choose Reasonable mode of going abroad and Strengthen tax risk management.