“一带一路”背景下中国居民企业投资印尼EPC项目投标阶段的税务风险与防范

Tax Risk and Prevention of Indonesian EPC Mode Bidding of Chinese Resident Enterprises under the Background of “The Belt and Road”

伴随着经济全球化不断深入,在推进国家“走出去”战略和“一带一路”政策倡议的背景下,我国企业对外投资范围不断扩大。我国企业对外承包项目大多集中于高速公路、铁路、港口码头、机场、电力、能源等方面,然而机遇与挑战并存,在“走出去”的企业中也有不少企业面临东道国税务机关的税款补缴和罚款,对外承包工程的税务风险问题越来越受到重视。在当前时代背景下,从企业的视角出发,对我国居民企业投资印度尼西亚EPC工程可能遇到的风险进行分析,而后通过案例研究分析企业在投标阶段相关的税务风险,并在最后针对企业提出进行有效调研、深入了解双边税收协定及争议解决机制的建议;提出进一步完善中印尼双边税收协定的建议,使我国“走出去”企业能更好的走进印度尼西亚市场,对外承包工程能在投标阶段更好的规避不必要的税务风险。

With the deepening of economic globalization and the promotion of the national"going global"strategy and the the Belt and Road policy initiative,the scope of foreign investment has been constantly expanding.Most of the foreign contracted projects of Chinese enterprises are concentrated in highways,railways,ports and terminals,airports,electric power,energy sources,etc.However,opportunities and challenges coexist.Among the"going global"enterprises,many enterprises also face the tax payment and fines of the tax authorities of the host country,More and more attention has been paid to the tax risk of foreign contracted projects.Under the background of the current era,from the perspective of enterprises,this paper analyzes the risks that Chinese resident enterprises may encounter when investing in Indonesian EPC projects,and then analyzes the relevant tax risks of enterprises in the bidding stage through case studies,in the end,it proposes effective research and in-depth understanding of bilateral tax agreements and dispute resolution mechanisms for enterprises;To put forward suggestions for the Chinese government to further improve the bilateral tax treaties between China and Indonesia,so that Chinese"going global"enterprises can better enter the Indonesian market,and foreign contracting projects can better avoid unnecessary tax risks in the bidding stage.