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近年来,中国企业境外承包工程领域呈现持续增长的态势。最新的由国际会计准则理事会与美国财务会计准则委员会联合颁布的《国际财务报告准则第15号——源于客户合同的收入》将于2017年1月1日开始实施。新准则影响的广度和深度前所未有。同时,原有的《国际会计准则第11号——建造合同》失效。新准则实施对有效实现税务合规性和税务成本管理这两个目标会带来哪些挑战?新准则生效后“总包—分包”模式下中国总承包商境外工程项目税负有增加的可能性吗?本文将对这些关键问题进行深入分析和探讨。
In recent years, the field of overseas contracting projects of Chinese enterprises has shown a continuous growth trend. The latest IFRS 15 - Revenue from Customer Contracts, jointly issued by the International Accounting Standards Board and the United States Financial Accounting Standards Board, will come into effect on January 1, 2017. The new guidelines affect the breadth and depth of unprecedented. At the same time, the original “IAS No. 11 - Construction Contract” lapsed. The new guidelines for the effective implementation of tax compliance and tax cost management of these two objectives will bring the challenge? After the entry into force of the new “total package - sub-contract” under the Chinese general contractor overseas project tax increases The possibility? This article will conduct an in-depth analysis and discussion of these key issues.