小浪底工程税务索赔处理分析

Analysis of Taxation Claims in the Xiaolangdi International Contracted Project

小浪底水利枢纽工程是我国在建的大型国际承包工程之一。在其合同实施过程中，因1994年的税制改革工程费用发生及化，国际承包商根据有关“后继法规”的合同条款提出了巨额索赔。针对这一索赔意向，工程师对比研究了新旧税种的异同，并据此对本项目所受的实质影啊进行了评估，从而使合同双方合理分摊风险，进一步保证工程总目标的顺利实现。

Xiaolangdi hydraulic key project is one of largest international contractual proects in China. Theproject cost varied during the execution of the contract because of Chinese taxation reform, and the international contractors put forward claims in a large amount according to claused of 'Subsequent Legislation' . After comparing and studying the differences between the latest and former tax categories, the Engineers evaluated the reasonable effects from the reforms. Eventually, risks in the project construction arefairly shared by both of the contractors, and the achievement of the project purpose is assured.