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随着我国建筑实力的不断增强,越来越多的建筑企业走出国门,让海外项目合同额不断刷新。我国企业在海外进行工程总承包时,与业主签订合同密不可分的则是税务条款,因海外总承包工程量巨大,涉及的国家也各不相同,税制也存在较大差异,加之我国“营改增”政策的全面实施,所以,研究海外总承包项目合同的税收管理显得尤为重要。本文从海外EPC工程总承包模式定义出发,分析了海外EPC工程总承包项目合同签订前的税收筹划及海外EPC工程总承包项目合同执行阶段的税务管理。以期为海外总承包项目的税务相关工作提供一定的指导性意见。
As China’s building strength continues to increase, more and more construction enterprises go abroad to continuously renew the contract amount of overseas projects. When Chinese enterprises carry out general contracting projects overseas, it is a tax clause that is inseparable from the contract signed by the owners. Due to the huge amount of contracted projects overseas and the countries involved, the tax system also has great differences. In addition, Change "policy. Therefore, it is very important to study the tax management of contract of overseas general contracting projects. Based on the definition of general contracting mode of overseas EPC project, this paper analyzes the tax planning before the contract of EPC project in overseas and the tax management in the contract execution stage of overseas EPC project. With a view to providing some guidance for the tax-related work of overseas EPC projects.