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| A企业赴美投资涉税风险管理研究
摘要
近年来，中国企业对外投资流量越来越大，有越来越多企业选择赴美投资。美国税收法律法规体系复杂且多有变化，其税务机关税收征管的信息化程度越来越高，纳税评估和税务稽查的过程也更加严格。这些外部因素导致企业触发涉税风险的概率更大，后果也更严重。企业的涉税风险管理，因此变得愈发重要。企业应当采取更加合适的方式控制涉税风险，因此，研究如何识别、防范企业涉税风险，对于企业实施经营计划、管理方案以及企业的长久发展，都具有重要的意义。本研究力图通过分析涉税风险管理实际案例，从涉税风险管理实践和应用的视角，为赴美投资企业进行涉税风险管理提供更多帮助。本文将采用案例分析和归纳总结的方法,分析赴美投资A企业的涉税风险,并提出针对性建议帮助A企业进行风险管理。
首先，本文梳理了国内外涉税风险研究本和对外直接投资涉税问题研究的现状，为研究A 企业涉税风险管理提供理论基础，其次对A企业及其美国子公司的基本情况进行简单介绍，采用财务指标分析、生产经营流程分析等方法针对2018、2019年的数据对其赴美投资的涉税风险进行识别，然后利用德尔菲法法对其纳税风险进行分析评估，找出导致涉税风险的问题，最后有针对性的提出建议，制定策略。
研究结果表明，A企业美国子公司存在采购合同管理缺陷；暂估入账的材料费没有及时取得发票；赊销行为未及时报税；债权债务互抵，以差额申报纳税；资本亏损冲减不当；利息收入未申报纳税；关联交易没有聘请第三方审计等诸多风险，其中以赊销行为未及时报税风险最大，需要重点应对。在识别分析出A企业美国子公司涉税风险后，分别从健全赴美投资涉税管理部门、合理进行赴美投资纳税筹划、管理人员加强涉美税务风险意识、引进和培养涉美税务人才、加强内部控制建设五个方面提出了应对建议。本文的创新点主要是对A企业美国子公司的实际情况进行涉税风险识别分析，结合风险管理理论，在现有的对外投资涉税风险管理研究基础上，有针对性的研究，更能满足企业的需求，更具有实用性。
关键词：A企业；赴美投资；风险分析；涉税风险管理
Abstract
In recent years, Chinese companies have been investing more and more overseas, and more and more companies are choosing to invest in the United States. The system of tax laws and regulations in the United States is complex and varied,and its tax authorities are becoming more and more informationized in tax collection and management, and the process of tax assessment and tax inspection is also more strict. These external factors lead to higher probability of triggering tax risk and more serious consequences. Therefore, the management of enterprise tax risk becomes more and more important.Enterprises should adopt more appropriate ways to control tax-related risks.Therefore, it is of great significance to study how to identify and prevent tax-related risks for the implementation of business plans, management programs and the long-term development of enterprises. This study tries to provide more help for the tax-related risk management of investment enterprises in the United States from the perspective of practice and application of tax-related risk management by analyzing actual cases of tax-related risk management. In this paper, case analysis and summarization will be adopted to analyze the tax-related risks of A Company investing in the United States,and specific suggestions will be put forward to help A Company manage the risks.
First of all, this article combed the tax-related risks at home and abroad to study this and taxrelated question research present situation,the foreign direct investment enterprise fords the tax risk management provides A theoretical basis for research, the second in A business and its U.S.subsidiary, A brief introduction to the basic situation of the financial index analysis, such as the production and business operation process analysis method for 2018,2019 years of data on its investment from fords the tax risk identification,and then using the method of Delphi method to analyze the tax risk assessment, find out the cause of tax-related risks problem, finally targeted Suggestions and strategies.
The results show that the American subsidiary of Company A has defects in purchasing contract management. The material cost temporarily estimated in the account did not get the invoice in time;Failing to file tax returns on credit sales;The creditor's rights and debts shall offseteach other and the difference shall be usedto declare and pay tax; Improper write-down of capital losses; Failure to declare and pay tax on interest income; There are many risks in related transactions, such as the absence of third-party audit, among which the risk of failure to timely declare tax on credit sales is the biggest, which needs to be dealt with with emphasis. After identifying and analyzing the tax-related risks of the US subsidiary of A Company,this paper puts forward corresponding suggestions from five aspects: perfecting the tax-related management department of investment in the US,making reasonable tax planning for investment in theUS, strengthening the awareness of tax-related risks of management personnel, introducing and cultivating tax-related talents in the US, and strengthening the construction of internal control. The innovation of this paper is mainly to identify and analyze the tax-related risk of the actual situation of the American subsidiary of A Company. Combined with the risk management theory and based on the existing researchon the tax-related risk management of foreign investment,the targeted research can better meet the needs of enterprises and is more practical.
Key words : company A；Investment in the United States；Risk analysis ；Tax-related risk management
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