财税与公共管理学院知识库

  在经济持续增长的背景下，我国投资身份逐渐由输入大国转向输出大国，越来越多的企业利用自身闲置资源进行跨国投资实现企业利益最大化。但国际市场税收环境复杂加上我国企业走出国门经验尚不足，因此在应对国际税收问题上仍处于弱势，进而面临着较多的税务风险，尤其是在节能减排、低碳环保呼声持续高涨的国际局势下，环保企业如何应对跨国投资可能出现的税务风险，降低税收负担值得研究。

  大部分发达国家是借助早期工业之风顺利发展起来，近几年虽积极响应国际号召对环境保护有明文规定，但就环境保护相关的税收征管，税制并不完善，没有明确的法律条文对环境污染征税。反观现阶段部分发展中国家，因其地理环境、经济命脉的特殊性、全球环保理念等因素，在发展经济的同时不忘保护环境，但因其自身技术水平有限难以实现经济与绿色同步进行，所以当拥有先进技术的外国企业投资时，给予相关企业大量税收优惠，以鼓励环保类企业对本国进行投资，疏解经济发展与环保之间的矛盾。

  因此本文通过研究环保企业对发达国家和发展中国家跨国投资的税务风险，就跨国投资目的地选择时是选择要求更高，存在隐性税务风险的发达国家还是有环保限制条件同时又提供较多环保税收优惠的发展中国家，降低企业跨国投资的税务风险提供部分应对建议，以期鼓励更多环保企业走出国门进行跨国投资实现企业利益最大化同时响应环保理念，实现经济发展与环境保护共赢。

  本文共通过五部分进行阐述，首先介绍了文章的研究背景、对发展中国家以及发达国家进行跨国投资相关税务风险对比研究的理论与现实意义以及梳理国内外相关主题文献，并简要介绍文章采用的研究方法及创新点与不足；接着对环保企业、跨国投资以及税务风险概念进行简要界定，并从企业利益最大化理论、风险与风险管理理论和税收效应理论三个方面阐述文章的理论基础；接着对本文的案例公司以及被投资国家税收环境进行介绍以及分析；本文第四部分对发达国家和发展中国家跨国投资可能存在的税务风险、成因进行分析，并进行差异点对比性分析；文章最后一部分是总结全文，就前四部分的理论基础和案例分析，为环保企业跨国投资应对税务风险提出相关可行性建议。

    In the context of sustained economic growth, China's investment status has gradually shifted from being a major importing country to being a major exporting country, and more and more enterprises are using their idle resources to conduct cross-border investment to maximize their interests. However, due to the complex tax environment in the international market and the insufficient experience of Chinese enterprises in going abroad, they are still in a weak position in dealing with international tax issues, and thus face more tax risks. Especially in the international situation where the voices for energy conservation, emission reduction, and low-carbon environmental protection continue to rise, it is worth studying how environmental protection enterprises respond to the possible tax risks of transnational investment and reduce the tax burden.

    Most developed countries have developed smoothly with the help of early industrial trends. In recent years, although they have actively responded to international calls for explicit regulations on environmental protection, the tax system related to environmental protection is not perfect, and there are no clear legal provisions to levy taxes on environmental pollution. In contrast, some developing countries at this stage do not forget to protect the environment while developing their economies due to factors such as their geographical environment, the particularity of their economic lifelines, and global environmental protection concepts. However, due to their limited technological level, it is difficult to achieve synchronization between the economy and green development. Therefore, when foreign enterprises with advanced technology invest, they will be given significant tax incentives to relevant enterprises to encourage environmental protection enterprises to invest in their own countries, Relieve the contradiction between economic development and environmental protection.

    Therefore, by studying the tax risks of environmental protection enterprises' transnational investment in developed and developing countries, this article provides some countermeasures to reduce the tax risks of enterprises' transnational investment in terms of whether to choose developed countries with higher requirements and hidden tax risks or developing countries with environmental protection restrictions and more environmental tax benefits when selecting transnational investment destinations, With a view to encouraging more environmental protection enterprises to go abroad and conduct transnational investment to maximize their interests while responding to environmental protection concepts, and achieving win-win results in economic development and environmental protection.

    This article is divided into five parts. Firstly, it introduces the research background of the article, the theoretical and practical significance of comparative research on tax risks related to transnational investment in developing and developed countries, as well as combs relevant domestic and foreign subject literature, and briefly introduces the research methods, innovations, and shortcomings adopted in the article; Then, it briefly defines the concepts of environmental protection enterprises, transnational investment, and tax risk, and expounds the theoretical basis of the article from three aspects: the theory of maximizing corporate benefits, the theory of risk and risk management, and the theory of tax effects; Then introduce and analyze the tax environment of the case company and the invested country in this article; The fourth part of this article analyzes the possible tax risks and causes of transnational investment in developed and developing countries, and makes a comparative analysis of the differences; The last part of the article is a summary of the full text. Based on the theoretical basis and case analysis of the first four parts, it proposes relevant feasible suggestions for environmental protection enterprises to deal with tax risks in transnational investment.