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在推进国际工程承包市场的过程中,我国普遍应用到EPC工程项目承包合同。承包商需要对工程项目实施全面负责,因此,与其他合同形式相比,该种合同方式的应用会大大增加了承包商的风险,据此必须对其开展税务筹划。本文主要对境外EPC工程总承包中的相关风险进行分析,为其税务筹划工作开展提供更多有价值的参考依据。
In the process of promoting the international engineering contracting market, our country generally applies EPC contract to the project. The contractor needs to take overall responsibility for the project. Therefore, compared with other forms of contract, the application of this kind of contract method will greatly increase the risk of the contractor, so tax planning must be carried out. This article mainly analyzes the related risks in the overseas general contracting of EPC projects and provides more valuable reference for the tax planning work.