Research on Tax Risk and Related Strategies of China's Outward FDI Under the "Belt and Road" Strategy

Abstract

With the implementation of the "Belt and Road" strategy, the scale of outward FDI of Chinese companies continues to expand, and its investment field is also expanding. As the countries along the Belt and Road are quite different in the political, economic and cultural aspects, and the tax environment is also diverse from each other, thus Chinese enterprises may face many tax risks in overseas investment, for example, risk of tax system difference, dual taxation risk, the risk arising from transfer pricing and anti-tax avoidance. Based on this background, this paper selects eleven main investment countries along the Belt and Road, conducts an in-depth analysis of the main tax risks faced by Chinese companies in overseas investment, and puts forward countermeasures from three aspects including system perfection, enterprise action and government coordination.