SH公司南部非洲工程项目税收筹划

发布时间：2018-08-04 14:07

【摘要】：随着国务院1999年对中国企业特别是大型中央企业“走出去”战略的实施,在短短的15年发展时间内,我国的对外承包工程规模取得了迅猛的发展。但与此同时,在和欧美等发达国家的国际承包商的对比中,中国的对外承包工程企业的经济效益低下已经成为不争的事实。究其各方面的原因,税务问题占据了很大的因素。SH公司的在南部非洲国家的对外承包工程税收筹划是一个实践性较强的课题,涉及多国税收法律制度交叉、税收征管社会环境各异,工程项目特点不同等,以上因素会影响到SH公司纳税身份的判定及双重征税等问题,最终的结果是企业承担了不合理的税负。因此做好税收筹划对提高SH公司的经济效益和社会效益都具有重要的实际应用价值。本论文针对SH公司在南部非洲工程项目的涉税情况、税收环境及工程项目执行过程中遇到的税收问题进行了研究。针对本课题的研究不能仅局限在从理论上论证税收筹划方案的可行性,还必须结合本公司的经营管理和财务报表数据加以实证才更具有说服力。在本文的研究过程中采用了文献梳理法、实务案例对比分析法和行动分析法等。本文以SH公司在南部非洲的工程项目实施过程中的涉税问题为研究对象,通过列示讲解国际税收的原则、惯例,使读者对南部非洲工程项目所涉及的税制和主要税种有了一个清晰的认识,再通过对工程项目的税收环境、纳税问题的案例分析,旨在对SH公司起到以下两个方面的作用:(1)为SH公司今后在南部非洲工程项目实施中正确处理涉税事宜指明了方向,据此将明白哪些是符合国际税收原则和惯例的,明白工程税收方面的共性问题,明白缴税依据;(2)通过税收筹划案例,有针对性地总结了南部非洲工程项目税收筹划的通行方法,学会跟当地会计师事务所和税务咨询公司打交道,学会如何避免双重征税和利用税收优惠政策,旨在合理降低公司的整体税收负担,优化公司的资金流,最终达到公司经济利益最大化,同时力求SH公司的各级管理者能够认识到税收筹划在国际工程实施过程中的重要性,从而增强公司在国际工程承包市场的核心竞争力。本文是以SH公司在南部非洲的工程项目为背景进行的税收筹划研究,但其筹划思路和实际操作对其他在南部非洲的对外工程承包企业同样具有借鉴作用。
[Abstract]:With the implementation of the "going out" strategy of Chinese enterprises, especially large central enterprises, in 1999, the scale of foreign contracting projects in China has developed rapidly in a short period of 15 years. But at the same time, compared with the international contractors in developed countries such as Europe and America, it has become an indisputable fact that the economic benefits of Chinese foreign contracting engineering enterprises are low. To investigate the reasons for this, tax problems occupy a very big factor. The tax planning of foreign contracting projects of SH Company in southern African countries is a relatively practical subject, involving the intersection of tax legal systems of many countries. The social environment of tax collection and management is different, and the characteristics of engineering projects are different. The above factors will affect the determination of SH company's tax status and double taxation, and the final result is that the enterprise bears unreasonable tax burden. Therefore, it has important practical application value to improve the economic and social benefits of SH Company. In this paper, the tax-related situation, tax environment and tax problems encountered by SH Company in Southern Africa project implementation are studied. The research on this subject can not only prove the feasibility of the tax planning scheme theoretically, but also combine the data of the management and financial statements of the company to prove that it is more persuasive. In the course of this study, literature combing method, practical case analysis method and action analysis method are adopted. This paper takes SH Company's tax-related issues in the implementation of engineering projects in southern Africa as the research object, and explains the principles and practices of international taxation by listing. To give readers a clear understanding of the tax system and the main types of taxes involved in engineering projects in southern Africa, and then through the case study of the tax environment and tax issues of the project, The aim is to play a role in two aspects for SH: (1) it points out the direction for SH to correctly handle tax-related matters in the implementation of engineering projects in southern Africa in the future, so that it will know which are in line with international tax principles and practices, Understand the common problems in project taxation and understand the basis for paying taxes; (2) through the case of tax planning, we have summed up the general methods of tax planning for engineering projects in southern Africa. Learn to deal with local accounting firms and tax consulting firms, and learn how to avoid double taxation and take advantage of tax incentives, in order to reasonably reduce the overall tax burden of the company and optimize the company's capital flow. At the same time, the managers at all levels of SH company can realize the importance of tax planning in the process of implementation of international projects, so as to enhance the core competitiveness of the company in the international project contracting market. This paper is a tax planning study based on the engineering project of SH Company in Southern Africa, but its planning idea and practical operation can also be used for reference by other foreign engineering contractors in Southern Africa.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92

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