基础设施行业企业国际化税务规划

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寻求新的机遇与增长点,助力中国企业扬帆出海——安永发布基础设施行业企业国际化税务解决方案
Sou Hu Cai Jing· 2025-05-08 04:18
Core Insights - The infrastructure industry is increasingly pursuing internationalization to seek new opportunities and growth amid intense domestic competition, facing challenges such as complex international tax environments and compliance requirements [2][3] Group 1: Key Challenges in Overseas Investment - Market access and policy adaptation are critical, as different countries have varying market entry policies, foreign investment restrictions, and industry regulations, making it difficult for companies to quickly understand the investment environment [5] - Cash flow and tax burden management pose significant challenges, with cross-border capital flow restrictions and high profit repatriation taxes complicating overall tax optimization [6] - Compliance risks are heightened due to stricter international tax regulations, leading to increased compliance costs for companies [7] - Employee dispatch issues arise from the complexity of individual income tax, social security, and cross-border compensation arrangements, which can lead to tax disputes [8] - Dispute management is essential, as transfer pricing investigations and tax audits are frequent, and companies often lack the expertise to respond effectively [9] Group 2: EY's Solutions for Infrastructure Companies - EY provides country-specific investment guides covering policies, tax systems, and industry restrictions to assist companies in navigating foreign markets [11] - The firm helps design compliant entry models, such as joint ventures or PPPs, and identifies overseas employment risks while offering optimization suggestions [11] - EY assists in applying for tax incentives and financial subsidies, designing global holding structures to reduce withholding taxes, and optimizing financing models, achieving a reported 18% reduction in overall tax burden in one case [11] - The firm offers real-time tracking of tax regulation changes in over 150 countries and provides regular updates and interpretations of foreign tax laws [11] - EY conducts tax health checks to identify risk points early and designs compensation policies to optimize dispatch costs while ensuring compliance with tax and social security requirements [11] - A global tax dispute management framework is established to unify response strategies and mitigate tax risks through advance pricing agreements (APAs) [11] Group 3: Specific Business Models and Services - International engineering contracting involves companies undertaking construction projects through various contractual arrangements, with EY providing tax optimization services for EPC contracts and compliance for cross-border labor [14] - Overseas project investment includes activities where entities invest assets to gain ownership and management rights, with EY focusing on investment planning and operational optimization [15] - Export business management for overseas projects includes guidance on export tax refunds, with EY enhancing efficiency by 50% in tax exemption processes [16] - Domestic tax credit strategies are implemented to allow companies to offset domestic tax liabilities with taxes paid abroad, promoting international expansion [17][18] - Information disclosure is crucial under BEPS action plans, with EY assisting in compliance with international tax regulations and transfer pricing documentation [19] Group 4: EY's Global Network and Services - EY leverages a global tax service network with over 300 professionals across 60 countries, providing rapid access to insights and research on investment opportunities, particularly in green infrastructure and digital engineering [20] - The firm offers real-time policy tracking, risk alert systems, and digital simulations to assist in decision-making regarding investment structures [21] - EY aims to create new value for clients, employees, and society while building trust in capital markets through comprehensive professional services [23]