随着国家“一带一路”倡议的推进,越来越多的中国企业都加入到了“走出去”的队伍,纷纷在境外投资设厂,在国际舞台上谋求更好的发展。但企业走出去面临着完全陌生的经营环境和法律环境,跨境投资业务存在较高的风险。本文试图探讨企业跨境投资业务中可能遇到的税收风险以及如何进行有效的风险应对。 With the advancing of the “Belt and Road Initiative” by the state, more and more Chinese enterprises have joined the ranks of “going global” and have successively invested and set up factories abroad to seek better development in the international arena. However, enterprises go abroad to face a totally unfamiliar operating environment and legal environment, and there is a high risk of cross-border investment business. This article attempts to explore the tax risks that businesses may encounter in their cross-border investment business and how to deal with them effectively.