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随着改革开放的不断深入,我国企业越来越多的走出国门,参与国际项目建设和投资。许多国际大型的工程项目承包都离不开中国集团的身影。关于海外项目承建过程中,中国企业在国际项目工程建设中需要应对所在国的法律、规定、标准,特别是在经营过程中如何进行合理的税收筹划,依法避免不必要的重复付,税维护企业的合法权益,已经成为我国企业在开展国际项目时考虑的重点问题。本文以我国企业在沙特的海外项目为背景,结合沙特税收政策,提出在沙特进行海外项目施工时,关于税收筹划的具体方法。对我国企业在沙特进行海外项目投资和施工具有一定的参考和借鉴价值。
With the continuous deepening of reform and opening up, more and more Chinese enterprises go abroad and participate in international project construction and investment. Many international large-scale projects are inseparable from the Chinese group’s contract. As for the construction of overseas projects, Chinese enterprises need to deal with the laws, regulations and standards of their host countries in the construction of international projects, and in particular, how to conduct reasonable tax planning during the course of business operation, avoid unnecessary duplication of payments and maintain enterprises in accordance with the law The legitimate rights and interests of enterprises in our country has become the focus of consideration in international projects. This paper, based on the overseas projects of Chinese enterprises in Saudi Arabia, combined with the Saudi tax policy, put forward the specific methods of tax planning when Saudi Arabia undertakes overseas projects. It has some reference and reference value to our country’s enterprises to invest and construct overseas projects in Saudi Arabia.