对施工企业来说,境外施工有着地方差异问题,很容易因为对经济形势的估计不足而使得企业处于税务风险之中。规避境外国家的税务风险,政府要为施工企业提供了解当地的税务政策的平台,企业自身也要借助境外的会计事务所、会计人员、税务部门来增强自身的税务统筹能力,全面规避境外税务风险,为施工企业在境外的发展提供财务保证。 For construction enterprises, there is a problem of local differences in overseas construction, and it is easy for enterprises to be at risk of tax because of the underestimation of the economic situation. To avoid tax risks in overseas countries, the government should provide construction enterprises with a platform for understanding local tax policies. Enterprises themselves should also rely on overseas accounting firms, accountants and tax authorities to enhance their tax planning capabilities and evade overseas tax risks in an all-round way , For the construction enterprises in the development of overseas financial assurance.