2022年9月国务院国资委公布并于10月1日正式生效的《中央企业合规管理办法》第十八条[1]将Chiến Thuật Roulette管理明确列为合规重点领域，同时要求“中央企业应当针对涉外业务重要领域，根据所在国家（地区）法律法规等，结合实际制定专项合规管理制度”。2018年国资委颁布的《中央企业合规管理指引》第十六条也明确规定中央企业必须“强化海外投资经营行为的合规管理”[2]。央企境外子公司的Chiến Thuật Roulette违规行为除了使境外公司及其负责人面临投资所在地法律项下的责任与风险，还将导致母公司违反中国境内的监管制度，并带来相应的责任与风险。本文作者将在下文结合近期服务某中资企业调查在安哥拉子公司的Chiến Thuật Roulette状况及可能面临的法律风险从境内外法律依据、违规责任风险及合规建议三个角度进行了详细展开。
安哥拉是以葡萄牙语为官方语言、撒哈拉以南非洲的第三大经济体和最大吸收外资国家之一。2010年，中国与安哥拉建立战略伙伴关系，双边经贸合作深化发展。当前安哥拉是我国在非洲第二大贸易伙伴、全球第四大石油进口来源国、主要对外承包工程市场和重要融资合作伙伴。安哥拉政治形势较为稳定，国家自然环境较为优越，水源充足，土地肥沃，可耕地面积广，具有较好的经济发展潜力。中国Chiến Thuật Roulette全方位地参与了安哥拉的国家重建，除石油项目外，还对安哥拉的农业、饮用水、渔业、加工、商贸、房地产等领域进行投资。据中国商务部统计，2020年中国对安哥拉直接投资流量约1.3亿美元；截至2020年末，中国对安哥拉直接投资存量约26.9亿美元[3]。
但随着2020年新冠疫情的发展，当地经济形势不容乐观，中资Chiến Thuật Roulette在当地的经营、中方管理人员的派遣均受到严重影响。由于不熟悉当地的税收相关的法律和政策、规定，许多中资Chiến Thuật Roulette可能因为疫情带来的业务停滞，而忽视了安哥拉税法项下Chiến Thuật Roulette的相应义务，而拒不履行某些安哥拉税法项下的特定义务不仅会给Chiến Thuật Roulette带来罚款、滞纳金等经济损失，还有可能导致Chiến Thuật Roulette相关人员面临刑事风险。
（上图：Chiến Thuật Roulette《所得税法》葡萄牙语原文部分截图）
安哥拉法律中对于企业相应的Chiến Thuật Roulette责任在《工业税法》（“Industrial Tax Code”）、《所得税法》（“Labor Income Tax Code”）以及《一般税法》（“General Tax Code”）中有明确的规定，并明确规定了不履行相关义务的法律后果。
1、安哥拉法律对企业年度报税义务和Chiến Thuật Roulette违法的规定：
《Chiến Thuật Roulette工业税法》Law no. 4/19 of April 18, 2014
Article 75 Breach of Reporting Obligations[4]
第75条 违反报告义务
Failure to submit any tax return, or its delivery after the expiry of its legal term, subjects the offender to a fine of Kz 200,000.00 (two hundred thousand Kwanzas) for Group B taxpayers who submit Declaration Model 2 and Kz 800,000.00 (eight hundred thousand Kwanzas) for taxpayers of Groups A and B who present Declaration Model 1 for each year of non-compliance, regardless of the delivery of the tax due, and not collected, as a result of the transgression practiced, without prejudice to external inspection.
未提交纳税申报表，或在法定期限届满后提交，应当就当年的违规行为对提交模式2纳税申报的 B 组纳税人处以200,000.00（贰拾万）宽扎的罚款，对提交模式1纳税申报的 A 组和 B 组纳税人处以800,000.00 （捌拾万）宽扎的罚款，不论其是否已经在违规程序中缴纳了应缴税款，且不影响外部检查。
Refusal to display or deliver books and other bookkeeping elements provided for in this Code or illegitimate refusal of access to the taxpayer's premises is punished with a fine of Kz 100,000.00 (one hundred thousand Kwanzas) for taxpayers of Grupo B and Kz 200,000.00 (two hundred thousand Kwanzas) for Group A taxpayers.
拒绝出示或交付本法规定的会计账簿和其他记账要素或非法拒绝检查人员进入纳税人的经营场所，应当对B组纳税人处以 100,000.00 （壹拾万）宽扎的罚款，对A组纳税人处以 200,000.00（贰拾万）宽扎的罚款。
The amount of the fine to be applied is doubled when there is intent in the practice of the acts referred to in the preceding paragraphs of this article.
在实施本条前两款所述行为时带有故意的，处以前述双倍罚款。
They are presumed to be fraudulent:
a）Commencement of activity without the competent registration in the General Taxpayers Register;
b) Failure to submit the declarations referred to in articles 51 and 58 of this Code;
c) Inaccurate statements about the cessation of the exercise of the activity.
下述行为将被认为带有欺诈性：
a) 未在一般纳税人登记册中进行合法登记即开展活动；
b) 未提交本法第 51 条和第 58 条所述的声明；
c) 关于停止活动的不准确陈述。
《Chiến Thuật Roulette所得税法》 Law no. 18/14 of October 22, 2014
Article 28 Delay in bookkeeping and declaration[5]
第28条 迟延记账和申报
Paragraph 2. After the period of 30 (thirty) days provided for in the previous paragraph has expired, the Tax Administration notifies the taxpayer to regularize his writing and present the declaration within the period of the subsequent 30 (Thirty) days with the commission of, if he fails to do so, is subject to an additional fine of Kz 100,000.00 (one hundred thousand Kwanzas)
第2段。在前项规定的 30（三十）天期限届满后，Chiến Thuật Roulette局将通知纳税人在随后的 30（三十）天内规范其记账并进行申报，若未能按照前述进行补充申报的，将对其处以100,000.00（壹拾万）宽扎的追加罚款。
《Chiến Thuật Roulette一般税法》Law no. 21/ 14 of October 22, 2014
Article 198 No Delivery of Document[6]
第198条 文件提交
Paragraph 2. It is punished with a fine of Kz 10,000.00 (ten thousand Kwanzas) to Kz 50,000.00 (fifty thousand Kwanzas) for failure to deliver or delivery after the declaration deadline the document required by virtue of the rule in force or at the request of the competent Tax Administration under the principle of collaboration.
第2段。未按现行规定或未按照主管Chiến Thuật Roulette机关提供协作的要求在规定的申报期限提交文件，或在规定的期限外提交申报，将处以10,000.00（壹万）宽扎至 50,000.00（伍万）宽扎的罚款。
2、安哥拉法律对未履行Chiến Thuật Roulette申报义务的相应法律责任的规定：
Chiến Thuật Roulette一般税法Law no. 21/ 14 of October 22, 2014
第172条 Chiến Thuật Roulette欺诈
Whoever, with a view to non-liquidation, delivery or payment of a tax benefit, falsifies, vice documents or incurs in simulating a legal act or business and has obtained, by virtue of falsification, tampering or simulation, an illegitimate patrimonial advantage is punished with penalty imprisonment from 6 (six) months to 3 (three) years or a fine of up to 360 (three hundred and sixty) days.
以不清缴税收利益为目的，伪造、篡改文件或虚拟法律行为或业务，并通过伪造、篡改或虚拟获得非法利益的，将被处以6（六）个月至3（三）年的有期徒刑或最高360（叁佰陆拾）天的罚款。
2.Tax fraud can take place by:
a) Concealment or alteration of facts or values that must appear in the accounting books or bookkeeping, or declarations presented or rendered so that the tax administration specifically supervises, determines, evaluates or controls the taxable amount;
b) Concealment of undeclared facts or values that must be revealed to the tax administration;
c) Execution of a simulated transaction, whether in terms of value, nature, or interposition, omission or substitution of persons.
2.Chiến Thuật Roulette欺诈可以通过以下方式进行：
a) 隐瞒或更改应当在会计账簿中、做出或提交的Chiến Thuật Roulette申报中列明的事项或金额，以便Chiến Thuật Roulette机关专门监督、确定、评估或控制应纳税额；
b) 隐瞒应当向Chiến Thuật Roulette机关披露的未申报事项或金额；
c) 通过虚拟金额、性质或人为干预、遗漏或替换等形式进行虚拟交易。
The facts provided for in the previous numbers are not criminally punishable if the illegitimate patrimonial advantage is less than Kz 1,500,000.00. (one million five hundred thousand Kwanzas)
若取得的非法利益低于1,500,000.00（壹佰伍拾万）宽扎，则将免于对前述款项中规定的事实给予刑事处罚。
The values to be considered, for the purposes of the provisions of the previous paragraphs, are those that, under the terms of the applicable legislation, must be included in each declaration to be submitted to the Tax Administration.
就前述款项的规定而言，应当予以考虑的金额是依据适用法律的条款，必须包含在提交给Chiến Thuật Roulette机关的每一份纳税申报中的金额。
Article 173 Qualified Tax Fraud[8]
第173条 附条件的Chiến Thuật Roulette欺诈
1. The facts provided for in the previous article are punishable by imprisonment from 1 (one) to 5 (five) years for natural persons and a fine of 240 (two hundred and forty) to 1,200 (one thousand and two hundred) days for legal persons , when there is an accumulation of more than one of the following circumstances:
a) If the agent has colluded with third parties who are subject to ancillary obligations for the purposes of tax inspection;
b) The agent is a public official and has seriously abused his/her functions;
c) The agent has resorted to the assistance of the public official with serious abuse of his functions;
d) The agent falsifies or falsifies, hides, destroys, disables or refuses to deliver, display or present books, programs or computer files and any other documents or evidence required by the Tax Law;
e) The agent uses the books or any other elements referred to in the previous paragraph knowing that they are forged or addicted by third parties:
f) The interposition of natural or legal persons residing outside the Angolan territory and subject to a clearly more favorable tax regime has been used;
g) The agent has colluded with third parties with whom he has a special relationship.
（附条件的Chiến Thuật Roulette欺诈）
1. 针对前条规定中的事项，同时有一项以上下列情形的，将对自然人处以1（壹）至5（伍）年的监禁，对法人处以 240（贰佰肆拾）至 1200（壹仟贰佰）天的罚金：
a) 代理与负有Chiến Thuật Roulette检查附属义务的第三方勾结；
b) 代理是公职人员，且严重滥用职权的；
c) 代理寻求公职人员严重滥用职权给予其帮助的；
d) 代理伪造、隐匿、销毁、停用或拒绝交付、展示或呈交账簿、程序或计算机文件以及税法要求的任何其他文件或证据；
e) 代理明知第三方伪造或损坏的情形下，仍使用前述提及的账簿或任何其他元素：
f) 利用居住在Chiến Thuật Roulette境外且适用明显更优惠的税收制度的自然人或法人身份的；
g) 代理和与其有特殊关系的第三方勾结。
The same penalty is applicable when the fraud takes place through the use of invoices or equivalent documents, for non-existent operations or for different amounts or with the intervention of persons or entities other than those of the underlying operation.
若通过对不存在的交易或不同的金额、或在基础业务以外的个人或实体的干预下使用发票或同等文件进行欺诈的，适用同等处罚。
The facts provided for in subparagraphs d) and e) of paragraph 1 of this article, with the purpose defined in paragraph 1 of the previous article, are not automatically punishable, unless they are subject to a more serious penalty.
本条第 1 款 d) 项和 e) 项规定的情形，若同时具有前条第1款规定的目的的，除非符合应当受到更严重处罚的情形，否则不会自动处罚。
The maximum limit referred to in paragraph 1 of this article is extended to 5 (five) years if the undue equity advantage exceeds Kz 5,000,000.00 (five million Kwanzas) and the fine of 240 (two hundred and forty) to Kz 1,400 (one thousand four hundred) days for legal entities.
若取得的非法收益超过5,000,000.0（伍佰万）宽扎，本条第1款规定的最高限额将相应提高至5（伍）年、法人240（贰佰肆拾）天至1,400（壹仟肆佰）天的罚款。
If the undue asset advantage exceeds Kz 20,000,000.00 (twenty million Kwanzas) the penalty is imprisonment from 2 (two) to 8 (eight) years for individuals and a fine of 480 (four hundred and eighty) to 1,920 (one thousand nine hundred and twenty) days for legal persons.
若取得的非法收益超过20,000,000.00（贰仟万）宽扎，将对自然人处以2（贰）至8（捌）年的监禁，对法人处以 480（肆佰捌拾）至 1,920（壹仟玖佰贰拾）天的罚金。
违反Chiến Thuật Roulette税法的法律责任和刑事风险解析
1、Chiến Thuật Roulette违法的构成和处罚
根据以上的规定，所有在安哥拉正常存续的公司都有义务每年向AGT（General Tax Administration，安哥拉Chiến Thuật Roulette管理机关）报告其活动情况，进行纳税申报。即使公司在相关财年中没有开展任何活动，这项义务仍然存在。只有根据法律规定向AGT申报停止经营活动的公司才可以豁免其报告义务。企业不履行年度纳税申报义务包括未在期限内提交、在期限外提交、拒绝提交主管人员现场检查等情形，只要企业实施了以上任何一种行为，即构成Chiến Thuật Roulette违法。
一旦构成Chiến Thuật Roulette违法，企业将收到AGT开出的罚单，根据Chiến Thuật Roulette现行法律规定，工业税、所得税以及其他税种未申报将适用不同的罚款金额；所得税未在主管机关给予的宽限期内补充提交，将适用追加罚款；未申报工业税在存有欺诈故意的情形下将适用双倍罚款。
2、Chiến Thuật Roulette犯罪的构成和处罚
根据前述《一般税法》第172条和第173条的规定，未履行报告义务的，可能构成Chiến Thuật Roulette欺诈罪，符合一定情形的，将构成附条件的Chiến Thuật Roulette欺诈罪，适用更高的处罚。所有直接或间接参与Chiến Thuật Roulette欺诈的人都将被视为前述两种犯罪行为的责任人主体。同时，在前述两种犯罪中，公司也将被处以罚款。
第172条对一般性的Chiến Thuật Roulette欺诈的构成进行了规定，即以逃避申报纳税为主观目的，实施伪造、篡改文件、虚拟行为或业务等获取非法收益的欺诈行为。具体而言，欺诈行为经常通过更改、隐瞒应当在账簿、报告等文件中按照规定和实际情况应当予以列明的金额和事项以影响应纳税额、虚拟交易等。构成Chiến Thuật Roulette欺诈的可判处6个月至3年监禁。
第173条列举了符合特定情形的Chiến Thuật Roulette欺诈，这些情形基本都与Chiến Thuật Roulette代理相关，涉及了与特殊第三方进行勾结、寻求公职人员职权帮助、借用非居民纳税人的身份适用优惠税收制度以及代理伪造、销毁、隐匿相关文件的等。一旦构成特定情形的Chiến Thuật Roulette欺诈罪，自然人将面临1至5年监禁，非法收益超过一定金额的情形下，还将适用更高的监禁年限。对于法人的处罚，也同样根据与自然人相同的非法收益金额阶梯进行不同的处罚。
世界范围内的各主权国家的法律对于企业的纳税申报义务和Chiến Thuật Roulette欺诈都有类似的规定，但各国在履行申报义务的具体要求、一般Chiến Thuật Roulette违法的构成、Chiến Thuật Roulette欺诈刑事犯罪的认定、具体的处罚力度等方面会有不同程度的区别。为了中资企业，特别是中央企业海外分支机构的稳健经营、可持续发展，作者依据境内外法律与政策、以及为“走出去”企业提供法律服务的经验提出如下建议：
1、提前了解投资目的国的当地法律法规与政策，并建立符合企业自身特点的合规管理制度：企业在出海投资落地之前，可以先委托专业的中国涉外律师团队，并由其协调相关的境外法律资源，提前对投资目的国的相关法律、法规与政策进行全面的分析解读，对于并在此基础上结合企业经营目标和发展战略建立包含Chiến Thuật Roulette合规制度在内的一系列海外经营合规管理制度，以便在企业起步就立即将合规经营的理念与管理严格落实到企业日常经营行为中。
2、对于Chiến Thuật Roulette问题树立红线意识，严格按期履行Chiến Thuật Roulette申报义务，定期检查相关工作记录，杜绝可能导致Chiến Thuật Roulette犯罪的一切行为。
参考文献
[1]《中央Chiến Thuật Roulette合规管理办法》第十八条，2022年9月15日。
[2]《中央Chiến Thuật Roulette合规管理指引》第十六条，2018年11月2日。
[3]《商务部对外投资国别指南：Chiến Thuật Roulette篇2021年版》
[4] Law no. 4/19 of April 18, 2014, Article 75 Breach of Reporting Obligations.
[5] Law no. 18/14 of October 22, 2014, Article 28 Paragraph 2 Delay in bookkeeping and declaration.
[6] Law no. 21/ 14 of October 22, 2014, Article 198 Paragraph 2 No Delivery of Document.
[7] Law no. 21/ 14 of October 22, 2014, Article 172 Tax Fraud.
[8] Law no. 21/ 14 of October 22, 2014, Article 173 Tax Fraud.
