国际项目投标阶段税务筹划及主要税种的计算

Tax Planning and Calculation of Major Taxes in the Bidding Stage of International Projects

"一带一路"建设为我国企业参与国际总承包市场竞争创造了历史机遇。为了保证企业"走得远,走得稳",税务管理是一项重要的内容。国际总承包商应充分认识境内外税负情况和税务风险,在投标环节就要做好税务筹划,分析招标文件中的税务条款,提前策划好合同的签约主体,合同的实施方案,合理拆分商务报价的当地(on-shore)和海外(off-shore)部分,为合理纳税提供有效依据。

With the implementation of the national strategy “One Belt, One Road”, Chinese enterprises actively participate in international competition in terms of engineering contracting project market. In order to ensure that enterprises“ go far and go stably”, tax management is an important part. The international EPC contractor should fully recognize the tax burden and tax risks domestically and abroad. In the bidding stage, it is necessary to make tax planning, to understand the tax laws and tax categories of the countries where the project is going to be invested comprehensively and to analyze the tax terms and conditions in the tendering documents. It is also needed to secure the appropriate signing party of the contract, the execution plan of the contract, and the reasonable splitting of the on-shore and off-shore parts of the quotation in order to provide an effective basis for reasonable tax payment and ensure that the profit of the project is effectively guaranteed.