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论文编号：	12752
作者编号：	2320190746
上传时间：	2021/12/7 23:00:24
中文题目：	T公司境外总承包工程纳税筹划优化设计研究——以孟加拉国为例
英文题目：	Research on Optimal Design of Tax Planning for Overseas General Contracting Project of T Company: A Case Study of Bangladesh
指导老师：	李莉
中文关键字：	国际总承包工程；EPC模式；纳税筹划
英文关键字：	International General Contracting Projects; The EPC Mode;Tax Planning
中文摘要：	近年来，随着不断加快的“走出去”步伐和“一带一路”战略的深入推进，中国国际化发展视野得到了前所未有的深化。在过去的几十年 “摸爬滚打”中，我国企业掌握了承接庞大、复杂工程的技术能力，同时，也积累了宝贵的施工经验。国际工程承包行业迎来了重要的发展时机，很多发展中国家基础设施的投资和建设成为了抢手资源，我国企业也卯足了劲、迈开了步，纷纷加入到承揽境外工程项目的行列中。市场上，跨境承包工程普遍采用设计、采购、施工总承包工程模式，即EPC模式，因其降低了项目的业主风险，优势突出，所以成为了国际业主们的佳选。但我国在广泛推广并努力让更多的企业适应EPC总承包模式，帮助他们走出国门参与竞争的过程中，税务上的风险也逐渐凸显。以总承包商身份“走出去”的中国企业，一方面受到项目实施地政治、经济、税收法律制度、环境的影响，一方面承揽的多为工期长、大体量、工序繁杂的总承包项目，再加上存在理解偏差，经验、能力不足等，都使得企业面临的涉税问题越来越多，让他们在摸着试石头过河中摔了不少跟头。所以未雨绸缪，做好系统性纳税规划显得尤为重要。 本论文通过对T公司孟加拉EPC总承包工程纳税筹划分析和优化设计，帮助企业更好的开展境外涉税筹划工作。论文的第一部分点明了选题背景和意义，展示了国内外文献对相关概念的论述及一些研究成果，同时对研究内容、方法和创新之处进行了说明。第二部分对工程总承包EPC模式、企业税务风险、境外纳税筹划等基础内容进行了介绍。第三部分先是对T公司承揽境外EPC总承包工程基本情况、纳税筹划情况以及孟加拉自然和市场环境对承包工程的影响做以说明，接着介绍了T公司孟加拉总承包项目的概况、涉及的主要税种及纳税情况，重点对T公司EPC项目纳税筹划存在的问题进行了梳理并剖析了成因。第四部分进入到对T公司境外工程项目涉税筹划优化设计的环节，分别从竞标、合同谈判和启动、执行、退出阶段出发，通过综合涉税分析、筹划，最终形成合规、有效的筹划思路。为了保障纳税筹划效果，第五部分从构建并不断完善境外涉税筹划管理体系、利用周期性筹划降低税务风险、跨国税务人才队伍建设三个方面提出了纳税筹划的保障措施。
英文摘要：	In recent years, with the accelerating pace of "going global" and the deepening of "the Belt and Road" strategy, China's international development vision has been unprecedentedly deepened. In the past decades, Chinese enterprises have gone through numerous hardships. They not only master the technical ability to solve large and complex contracted projects, but also accumulate valuable construction experience. Due to infrastructure investment and construction in many countries that are in great demand, the international engineering contracting industry has ushered in an important opportunity for development. Chinese enterprises have made great efforts to participate in overseas project ranks. In the market, cross-border contracting projects generally adopt Engineering-Procurement-Construction mode, which has become the best choice for international owners because it reduces the risk of project owners and has prominent advantages. However, our country widely promotes and strives to make more enterprises adapt to the EPC general contracting mode and help them to go abroad to participate in competition, tax risks have gradually become prominent. Chinese enterprises going out as the general contractor, are faced up with more tax problems, which makes them suffer setbacks. On the one hand, Chinese enterprises are affected by the project implementation of the political, economic, tax legal system, environmental impact. On the other hand, they are impacted on large quantities of general contracting projects, long construction period and complicated procedures. Besides, they are influenced by the individual understanding deviation and the lack of capacity, etc. Therefore, they should take precautions and make systematic tax planning, which is particularly important. This paper considers and optimizes the tax-related planning of T Company's EPC general contracting project in Bangladesh, so as to help enterprises better carry out overseas tax-related planning. The background and significance of the selected topic are mentioned in the first part, which shows the discussion of relevant concepts and some research results in domestic and foreign literature, and explains what does the paper mainly study, what research method is adopted and what is different from others. The second part mainly reviews the basic contents such as EPC general contracting project, enterprise tax risk and overseas tax planning. The third part firstly explains the basic situation of T company's overseas EPC project, tax planning and the impact of Bangladesh's natural and market environment on the contracted project, and then introduces the general situation, main taxes involved in the project and tax situation of T company's Bangladesh EPC project, This paper focuses on the problems existing in the tax planning of T company's EPC project, and analyzes the causes.The fourth part enters the optimization design of the tax-related planning for T company's overseas engineering projects. Starting from the four stages of bidding, contract negotiation and initiation, implementation, exit stage, the comprehensive tax-related analysis and planning are carried out. Finally, an effective and compliant idea is formed. In order to ensure the effect of tax planning, The fifth part puts forward the safeguard measures of tax planning from three aspects that the establishment and continuous improvement of overseas tax-related planning management system, the use of periodic planning to reduce tax risks and the cross-border tax talent team construction.
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