海外总承包项目前期税务筹划分析

Analysis of Advance Tax Planning for Overseas EPC Project

随着中国政府"一带一路"战略的推进,中国承包商在海外承揽的EPC总承包项目越来越多,由于各个国家的法律政策和税收制度各不相同,在一个国家成功的运作和执行模式到另一个国家可能引发巨大风险甚至无法实施。从中国企业承揽海外总承包项目前期税务筹划的典型问题和风险切入,对前期税务筹划的关键点进行分析并提出建议,包括项目所在国和中国的相关税务规定和税收环境,合同谈判和签约策划、资金安排对税务合规影响等方面,为企业项目执行过程中实现税务结构优化、税务成本控制、税务风险规避奠定基础,顺利实现EPC项目目标和企业盈利。

With the establishment of“the Belt and Road”Initiative of Chinese government,Chinese contractors are contracting more and more EPC Projects overseas.Because of different laws and tax regulations of different countries and regions,the project experience of Chinese contractors in one country might not be suitable for another.In this article,wrong practices and typical risks of advance tax planning for overseas EPC Project are firstly discussed,in order to avoid those risks.Key points of advance tax planning are then discussed,including making comprehensive investigation of tax regulations of both the country where the project located and China,making reasonable arrangements in EPC contracting,and taking into consideration of the influence of cash flow arrangements to tax compliance,etc.A good advance tax planning is precedent to smooth execution of EPC Project and the fulfillment of profit of Chinese Contractors as well.