中国企业对外承包工程的税务风险与管理

Tax Risk and Management of Chinese Enterprises′ Overseas Contracting Projects

摘要: “一带一路”国家战略的实施为中国企业“走出去”提供了新的机遇。然而，对外工程承包是一项机遇与风险并存的行动。中国企业在对外承包工程的整个过程中，必须不断增强税务风险的防范意识，将税务风险的防控有效地融入到企业的管理人员和财务人员的日常工作当中，尽快建立健全境内外税务风险管控体系。

Abstract: The implementation of state strategy "the Belt and Road Initiative" provides new opportunities for chinese enterprises "going out" . However, there are both opportunities and risks involved in overseas contracting projects. During the whole process of project contracting, the consciousness of tax risk should be continuously enhanced. Also, the control of tax risks should be effectively integrated into the daily work of the management and financial team, so that both domestic and foreign tax risk management and control systems will be established and improved at a later stage.