决战棋牌

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                1. 施工企业境外税务风险规避研究

                  税务筹划风险,就是税务筹划活动因各种原因失败而付出的代价。由于税务筹划是在投资理财和经营活动等经济行为发生之前所作出的一种决策,具有前瞻性。下面是小编搜集整理的相关内容的论文,欢迎大家阅读参考。 摘要: 随着世界经济的发展,跨国企业越来越多,境外施工企
                  阅读技巧Ctrl+D 收藏本篇文章

                    SHUIWUCHOUHUAFENGXIAN,JIUSHISHUIWUCHOUHUAHUODONGYINGEZHONGYUANYINSHIBAIERFUCHUDEDAIJIA。YOUYUSHUIWUCHOUHUASHIZAITOUZILICAIHEJINGYINGHUODONGDENGJINGJIXINGWEIFASHENGZHIQIANSUOZUOCHUDEYIZHONGJUECE,JUYOUQIANZHANXING。XIAMIANSHIXIAOBIANSOUJIZHENGLIDEXIANGGUANNEIRONGDELUNWEN,HUANYINGDAJIAYUEDUCANKAO。

                    摘要:随着世界经济的发展,跨国企业越来越多,境外施工企业越来越多,受境外国家经济政策及经济环境的影响较大,受境外国家政治的波动影响也较大,在复杂多变的境外经济政治形式下,如何规避税务风险,如何实现企业在境外健康发展是境外企业会计人员认真思考的问题。本文结合境外实际会计工作经验,对施工企业关于境外国家税务风险问题及其规避方法进行了阐述。

                    关键词:施工企业;会计;境外施工;税务

                    引言

                  决战棋牌   JINNIANLAI,HAIWAISHICHANGGUIMOTUOZHANSUDUZAIBUDUANJIAKUAI,RUHETONGGUOGUIBIHUILVBIANDONGFENGXIANLAIBAOZHANGQIYEZHENGCHANGDEJINGYINGCHENGGUO,YICHENGWEIWOGUOJINGWAIQIYESUOMIANLINDEWUFAHUIBIDEDAWENTI,TOUZIZAIJINGWAIGUOJIABUKEHUIBIDEYIGEFENGXIANJIUSHIMIANLINHUILVBODONGDEFENGXIAN。GUOJIJUSHIDONGDANG,JINRONGFENGXIANWUCHUBUZAI,ZHEIYIFUZADEHUANJINGJIZHONGGUOQIYEDEFAZHANDAILAIJIYUDETONGSHIYEDAILAILEYIDINGDEJINRONGYINHUAN,QIZHONGJINGWAIGUOJIADESHUIWUFENGXIANJIUSHIYIGEBIJIAOZHONGYAODEWENTI。DUIYUJINGWAISHIGONGQIYELAISHUO,CHANGCHANGHUIYOUYUSHOUDAODANGDIJINGJIXINGSHIDEBIANHUAERSHIQIYECHUYUSHUIWUFENGXIANZHIZHONG。TONGCHANGLAISHUO,QIYEWAIBUSHUIWUFENGXIANYINSUZHUYAOYOUCHANYEZHENGCE、JINGJIXINGSHI、SHICHANGJINGZHENG、SHUISHOUFAGUI、XINGYEGUANLIJIWEIGUIXINGWEIDENG。CISHI,JIUYAOQIUSHIGONGQIYEDEXIANGGUANGONGZUORENYUANYAOJINKUAISHUXIDANGDIDESHUISHOUZHENGCEHESHUISHOUFALVFAGUIDENG,ZAILEJIEHEZHANGWOXIANGGUANCAIWUHESHUISHOUZHISHIDEJICHUSHANGNENGGOULINGHUOYUNYONGSHUISHOUZHISHIDUIYIXILIEDESHESHUIXINGWEIDEPANDUANHECAIDINGLAIGUIBIQIYESHUIWUFENGXIAN。

                    一、境外施工企业常见的税务风险

                    目前,“走出去”企业的发展业务主要集中在境外设立子公司、分公司、承包工程以及股权并购等方面。无论以何种形式开展境外业务,“走出去”企业都面临着不同程度的税务风险。企业在境外设立子公司会遇到股息分配不及时、关联交易定价不合理、税收抵免违规等风险。设立分公司更多的是面临税收抵免的问题,而承包工程面临的主要是常设机构认定问题。“我国与一些国家签订了税收协定,企业要懂得运用相关条款保护自己的利益。企业还要管理好关联交易涉税风险,以及实施好境外所得税收的抵免。通常来说,大企业的税务风险主要体现在财务净损失和企业声誉损失两方面,企业产生税务风险的原因既有主观因素也有客观因素。少数企业在缴税上存在侥幸心理,一些大型企业的税务管理能力也远远落后于其自身发展的速度。大企业员工虽然成百上千,但税务管理团队的建设还比较薄弱。从国家税务总局选取的定点联系的45家大型企业的管理情况来看,大多数内资企业的税务管理还依附在财务管理决战棋牌下面,税务人员大多三五个,而一些外资企业则有二三十人,高出我们数倍。此外,企业在走出去的过程中缺少政策支持,尤其对所在国的最新税收政策和税收环境情况不甚了解。

                    二、境外施工企业税务风险的表现形式

                  决战棋牌   YISHIJIAOYIFENGXIAN,GAIFENGXIANZHUYAOFASHENGZAIWAIHUIJIAOYISHI,YEJIUSHITONGCHANGSUOSHUODEMAIMAIHEJIESUANWAIHUI。JIZHIYAOQIYEYIWAIBIJIJIA,JIUYAOCHENGDANXIANGYINGDEJIAOYIFENGXIAN。ERSHIHUIJIFENGXIAN,HUILVBIANDONGDAOZHIDEQIYEHEBINGCAIWUBAOBIAOSHANGSUOJILUDEZICHAN、FUZHAIDEZHANGMIANJIAZHIFASHENGBIANDONGDEJILV,CISHI,BIAODELIRUNHUIYINWEIHUILVDEBIANDONGERFASHENGBIANHUA。SANSHIYINGYUNFENGXIAN,QIYEGONGCHENGLIANG、CHENGBEN、JIAGEYOUYUHUILVBIANDONGJIQIYEZAIYIDINGSHIJIANDUANNEIDESHOUYIDAILAIYINGXIANGDEKENENGXING。YINCI,ZAIYIDINGYIYISHANGLAISHUO,YIJIAQIYESUOCHENGSHOUYINGYUNFENGXIANDECHENGDUSHIHENGLIANGSHIZHIHUILVBIANHUAYINGXIANGQIYEZHENGTIJIAZHIDAOHEZHONGCHENGDU。SISHIYANGXINGGANYUDECHENGDU,WAIHUISHICHANGDEBODONGDUIGUONEIJINGJIYOUYIDINGYINGXIANG,GEGUOYANGXINGTONGCHANGCAIQUDECUOSHISHITONGGUOHUOBIZHENGCEJINXINGGANYU,YANGXINGJINXINGGANYUSHITONGCHANGYAOKAOLVYIXIAJIFANGMIANYINSU:BENGUOWAIMAOZHENGCEDEBIANHUA、HUILVYICHANGQINGKUANG、FANGZHITONGHUOPENGZHANGDENG,TONGSHIHAIYAOKAOLVRENMENDEXINLIYUQI,YINWEIZHEIYIYINSUZAIYIDINGCHENGDUSHANGJUEDINGLEDUANQIHUILVDEBIANHUAQUSHI。WUSHIGUONEIZHENGZHIYINSUDAILAIDESHUIWUFENGXIAN。JINRUERSHIYISHIJIE,ZHENGZHIYUJINGJIDEJINMIJIEHEYUELAIYUEJINMI,JIUXIANGYIDUILUANSHENGXIONGDI,RONGWEIYITI。TONGCHANGLAISHUO,RUGUOYIGEGUOJIAZHENGJUDONGDANG,NEIMEGAIGUODEJINGJIBIRANXIAOTIAO,TOUZIZHEBIRANHUIDUIJINGJIDEWEILAISANGSHIXINXIN,YEJIUBIRANHUIZAIHENDACHENGDUSHANGYINGXIANGGUOJIADEHUOBIHUILV。

                    三、规避境外施工企业税务风险的常用措施

                  决战棋牌   1.SHUXIJINGWAISHUISHOUZHENGCE

                  决战棋牌   SHIGONGQIYEHUIJIRENYUANCONGGONGCHENGSHIJICHUFA,DUOHUOQUYIXIEDANGDIGUOJIADESHUIWUJINGJIQINGKUANG,TONGSHI,WOGUOSHUIWUBUMENYINGGAILIYONGWANGLUOJIYUJINGWAISHIGONGQIYETIGONGDALIANGDESHUIWUXINXI,BINGTIGONGWENTIZIXUN。YOUCI,JINGWAIQIYEJIUNENGGOUGENJUSUOZHANGWODEXINXIHELILAIZHIDINGXIANGGUANDUICE,NENGGOUSUISHIGUANZHUJINGWAIJINGJIZHENGCEDEBIANHUA,WEIQIYEDAILAIGENGDUODEJINGJIXIAOYITIGONGBANGZHU,GENGYOULIYUPEIYANGJINGWAIQIYELIANGHAODENASHUIYISHI,CUJINYIFAZHISHUI,YOULIYUGUOJIASHIXIANHONGGUANJINGJIDIAOKONGDEMUBIAO。JIUGUONEISHUIWUBUMENDUIJINGWAIQIYEZAISHUIWUFANGMIANDEZHENGCEHAISHIBIJIAODUODE,LIRU:GENJUMUQIANGUOJIASHUIWUZONGJUGONGBUXINXI,ZHONGGUODUIWAIQIANDINGBIMIANSHUANGZHONGZHENGSHUIXIEDINGDEGUOJIAYOU100YUGE,ZHUYAOBAOKUO:YUENAN、MENGJIALAGUO、SUDAN、LAOWO、YINDUNIXIYA、AMAN、YILANG、SILILANKA、AERJILIYA、KATAER、SHATEALABODENG。

                    2.SHISHIDUOYANGHUAJINGYING

                  决战棋牌   JINGWAIQIYEWEILEJINLIANGBIMIANDANGDIDEJINGJIHUODONGJIBENQIYEDAILAIDEYINGXIANG,KEYICHANGSHIDUOYUANHUAJINGYING,GONGCHENGCAILIAOSHIYONGFANGMIAN,KEYIZAIGUONEIJINKOU,ZAILIANGSHANGYEKEYIDUOJINKOUYIXIE,ZHEIYANGBUJINJINKEYIMANZUZISHENGONGCHENGXUYAO,GENGKEYIZAIDANGDIJINXINGXIAOSHOU,TONGSHIZAIDANGDIGOUMAIYIXIEJUYOUCHUKOUJIAZHIDEGONGCHENGCAILIAOYINGYONGYUGUONEIDEGONGCHENG,ZHEIYANGQIYEJIUKEYIZUODAOTONGGUOJINCHUKOULAIDIXIAOYINHUILVBIANHUADAILAIDEJINGJISUNSHI。CIWAI,QIYEYEKEYISHIYONGDUOZHONGHUOBIJINXINGJIESUAN,ZAIDANGDIGOUMAIYIXIEGONGCHENGYONGSHEBEISHISHIYONGBUTONGDEHUOBI,ZHEIYANGJIUKEYITONGGUOGEZHONGWAIBIHUICHAXIANGDI,BIMIANHUILVDAILAIDEFENGXIAN。ZHEIYIDIANBIJIAOSHIYONG,ZHIYAOSHIGONGQIYEDANGDIGUOJIAWAIHUIKEYIZIYOUDUIHUAN,JINGWAISHIGONGQIYEJIUKEYIGENJUGONGCHENGZIJINSHIYONGQINGKUANG,JINXINGDUOYUANHUOBIZUHE。YEKEYILINGHUOXUANYONGHUILVQUYUXIAJIANGDEHUOBIJINXINGJIESUAN,ZHEIYANGYEKEYIZAIYIDINGCHENGDUSHANGJIANSHAOHUILVBIANDONGDAILAIDEYINGXIANG。

                  决战棋牌   3.HUAJIESHUIWULIUCHENGYINHANDEQIANZAIFENGXIAN

                    会计人员都知道,境外施工企业的施工活动及其他业务流程中隐含着风险,例如:签订对外合同时,对方纳税主体资格、纳税资料情况都要严格进行审查,这样可以有效避免对方转嫁税务风险事件的发生,认真推敲合同中的每一项条款,这样可以涉及到境外的税收误解。为了确保境外企业纳税安全,规避税收风险,会计人员应该定期对相关纳税业务进行全面检查,对发现的隐患或问题进行及时纠正,也可以聘请境外专业税务人员进行审计,查漏补缺,消除隐藏在企业经济活动中的税务风险。境外会计师事务所的选择要责优选择,优先聘请那些经验丰富、具备专业资质、在当地具有知名度的会计师事务所。这样就可以从很大程度上减少了企业财务管理的难度,避免了一些潜在的税务风险,使财务人员更准确的把握当地的会计制度和经济法决战棋牌律法规,为施工企业在当地市场的可持续发展奠定坚实的财务基础。

                    四、结束语

                    CAIWUGUANLIRENYUANZHIYAOBUDUANXUEXIJINGWAISHUISHOUZHISHI,LEJIEDANGDIJINGJIZHENGCE,CHONGFENRENSHIDAOSHUIWUFENGXIANDEKEGUANCUNZAI,JIAQIANGDUIFENGXIANDERENSHI,CAIQUJIJIDEDUICEJIYUHUAJIE,JIUKEYIYOUXIAOKONGZHIJINGWAISHIGONGQIYEDESHUIWUFENGXIAN,WEIQIYECHUANGZAOGENGDUODELIRUN。

                  转载请注明来源。原文地址:http://gxkelong.com/html/yanjiu/20190719/8182557.html   

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