随着国际经济形势的不断变化,国际经济的发展速度受到金融危机的影响已经变得更加缓慢。我国的对外贸易投资力度也在明显的下降,市场上的资本活动变得衰弱,经济的退步给各行业经济的发展都带来了不小的影响。但是,对外承包行业仍然取得了快速的增长,国内市场呈现了日益饱和的状态,导致建筑企业努力向国外方向发展。对外承包工程企业的数目在不断增加,市场竞争愈加激烈,必须加强对外承包工程的税务管理,提升项目涉税方面的风险防范,尤其是要提升企业所得税税收管理的水平,才能提高我国对外承包工程项目的质量与水平。 With the continuous changes in the international economic situation, the pace of development of the international economy has been more slowly affected by the financial crisis. China’s foreign trade investment has also been significantly reduced, the capital market activities become weaker, the economic recession to all sectors of the economic development have brought no small impact. However, the overseas contracting industry still achieved rapid growth, and the domestic market showed an increasingly saturated state, causing construction enterprises to strive to develop overseas. The number of foreign contracted projects enterprises is on the increase and the market competition is fiercer and fiercer. We must strengthen the taxation management of foreign contracted projects and enhance the risk prevention of project tax-related risks. In particular, we should raise the level of corporate income taxation management in order to improve China’s foreign contracted projects The quality and level of the project.