摘要
通过分析海外项目纳税筹划现状,总结了其中存在的问题,从完善海外工程政策法规,加大监管扶持力度,选择有利投资地点及组织形式,提高经营效益降低税负成本,吃透国际税收政策,合理开展避税活动等几个方面提出了纳税筹划策略,有利于我国海外项目的持续发展。
Through the analysis on overseas projects tax planning present situation,summarized some existing problems,from perfecting overseas engineering supervision policies and regulations,increasing supervisory support,selection of favorable investment locations and organization forms,improving operational efficiency to reduce tax cost,grasping the international tax policy,reasonably development of tax avoidance and other aspects,proposed the tax planning strategies,advantageous to sustainable development of our overseas projects.
出处
《山西建筑》
2011年第35期218-219,共2页
Shanxi Architecture
关键词
海外项目
纳税筹划
策略
overseas project
tax planning
strategy
