西气东输工程税收筹划案例分析

Analysis on Taxation Payment Schedule in West-east Gas Pipeline Project

西气东输工程所需的建设资金是通过对外招商引资而筹集的,因此东输之天然气价格是各方关注的焦点。通过税收筹划,既保证上中下游投资者获得与其投资风险相适应的投资回报,同时又使天然气消费者所支付的价格控制在可接受的水平,是解决供需双方价格矛盾的关键。文章介绍了西气东输税收筹划三个方面的具体做法。

Construction capitals for west-east pipeline project are funded by attracting foreign investment, natural gas pricing, therefore, becomes the focus. By means of tax payment schedule, a way to make investors obtaining investment returns matching up to their investment risks, controlling prices offered by consumers within a acceptable range as well become the key point to solve price conflict between two parts. Experiences of tax payment schedule in west-east gas pipeline project have reference significance for domestic gas supply and gas imports.