《中国对外直接投资展望2015年》报告指出,2014年,中国双向投资首次接近平衡。而在未来五年,受益于中国经济转型加速和改革红利的释放,中国对外直接投资将保持年均10%的快速增长。也正因如此,中国企业在走出去的过程中,遇到了很多挑战。如税务方面,存在海外各国税法变化快、企业对税法理解不严谨不准确、国际税务专业知识以及管理经验不够、全球有效税率管理不充分及税务争议增加等。 China’s Outward FDI Outlook 2015 report states that for the first time in 2014 China’s two-way investment was near equilibrium. In the next five years, benefiting from the acceleration of China’s economic restructuring and the release of the reform bonus, China’s foreign direct investment will maintain an annual average rapid growth of 10%. Precisely because of this, Chinese enterprises have encountered many challenges in going global. For example, in taxation, the tax laws of overseas countries change rapidly, enterprises do not comprehend the tax law inaccurately, the international tax professional knowledge and management experience are not enough, the global effective tax rate management is inadequate and the tax dispute increases.