摘要
"一带一路"倡议下"走出去"企业税务风险管控十分重要。本文以X公司投资越南光伏电站EPC项目为例,详细分析了当前我国企业参与"一带一路"建设中EPC项目投标阶段的涉税风险,并对如何防范税收风险提出了几点建议。
Tax risk management and control is very important to"going-out"enterprises under the Belt and Road Initiative.The paper analyses the case of X Company’s investment in Vietnam photovoltaic power station,and then elaborates tax risks of Chinese enterprises participating in the bidding stage of EPC projects in the Belt and Road construction,and finally puts forward relevant countermeasures.
作者
黄晓燕
王少康
Xiaoyan Huang;Shaokang Wang
出处
《国际税收》
CSSCI
北大核心
2021年第5期67-74,共8页
International Taxation In China
关键词
一带一路
EPC项目
投标阶段
税务风险
Belt and Road Initiative
Engineering Procurement Construction project
Bidding stage
Tax risk
