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中亚天然气管道D线项目是“丝绸之路经济带”能源大通道的重要组成部分,D线塔吉克斯坦境内段是中塔双方合作的重大项目之一。本文以EPC总承包商为视角分析了塔吉克斯坦税收制度的税种类别、税种税率,阐述了塔吉克斯坦的税收优惠政策。提出了EPC承包商可有效利用转移定价、咨询技术服务、中塔税收协定等税收筹划策略,以期为中亚天然气管道D线项目建设提供参考。
The D-line project of the Central Asia Natural Gas Pipeline is an important part of the “Silk Road Economic Belt” energy major thoroughfare. The D-Line Tajikistan territory is one of the major projects for the cooperation between China and Tajikistan. In this paper, the EPC contractor as a perspective analysis of tax types in Tajikistan taxes, tax rates, set forth in Tajikistan’s tax incentives. Proposed EPC contractor can make effective use of tax planning strategies such as transfer pricing, consulting technical services, tax treaty of China Tower and so on, with a view to providing reference for the construction of D-line project of Central Asia Natural Gas Pipeline.