随着BEPS行动计划和税收情报交换协议的推进执行,国际税收征管合作得到了全方位、多领域的发展,各国对跨境税源征管力度加大,“走出去”企业面临着更加复杂多变的税务风险。税务风险不一定形成企业的经营费用,但带来的潜在损失可能比税务成本更重要,甚至可能成为企业海外经营成败的关键因素。本文从企业的角度,分析海上丝绸之路背景下的“走出去”企业税务风险存在的问题及风险成因,在借鉴国际税务风险管理防控的实践经验基础上,提出“走出去”企业防控税务风险的有效措施。 With the implementation of the BEPS Action Plan and the exchange of tax information, the cooperation in international tax collection and management has been developed in all aspects and in various fields. Countries are intensifying the collection and management of cross-border tax sources, and enterprises facing “going out” are facing more complicated Change the tax risk. Tax risk does not necessarily form an enterprise’s operating expenses, but the potential loss may be more important than the tax costs, and may even become a key factor in the success or failure of overseas operations. This paper analyzes the existing problems and risk causes of the corporate tax risk under the background of the Silk Road in the sea and draws lessons from the practical experience of the prevention and control of international tax risk management from the perspective of the enterprise, "Enterprise effective measures to prevent and control tax risks.