導語：境外工程(cheng)承包項目稅務(wu)風(feng)險及應(ying)對措(cuo)施一文(wen)來源于網友上傳(chuan)，不(bu)代表本站觀點(dian)，若需要原創文(wen)章可咨詢(xun)客服老師(shi)，歡(huan)迎參考。

摘要：文章分析了境外工程承包項目的稅務風險，包括境外稅制環境差異風險、常設機構不合理風險、合同拆分涉稅風險、企業自身稅務管控風險；在此基礎上提出了妥善應對境外稅收環境差異、科學建立良好的稅務管理組織機構、加大項目合同稅務風險考量與管理力度、強化企業自身稅務管控等一系列境外工程承包項目稅務風險的應對措施。

關鍵詞：境(jing)外(wai)工(gong)程(cheng)承(cheng)包項(xiang)目；稅(shui)務(wu)風險；稅(shui)務(wu)管理

受信息不對稱(cheng)、機(ji)會主義傾(qing)向及有(you)(you)限(xian)理性決策(ce)的影(ying)響，境外(wai)(wai)工(gong)(gong)程承包(bao)項(xiang)目中存在(zai)多種稅務風(feng)險(xian)。如果不能有(you)(you)效(xiao)、及時防控這些稅務風(feng)險(xian)，就(jiu)會直接(jie)導致境外(wai)(wai)工(gong)(gong)程承包(bao)項(xiang)目的經濟(ji)收益受損，也易引(yin)發企業被(bei)滯留(liu)在(zai)項(xiang)目所(suo)在(zai)國、遭受項(xiang)目所(suo)在(zai)國法(fa)律制裁等嚴重(zhong)后果。可以說，強(qiang)化(hua)境外(wai)(wai)工(gong)(gong)程承包(bao)項(xiang)目稅務風(feng)險(xian)的應對管理具有(you)(you)重(zhong)大的現實意義，需深入探究相應策(ce)略。

1稅務風險概述

當前，可以(yi)將稅(shui)(shui)務風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)劃分(fen)為稅(shui)(shui)款(kuan)負(fu)擔(dan)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)、稅(shui)(shui)收(shou)違法(fa)(fa)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)、信(xin)(xin)譽(yu)(yu)損失風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)等。其(qi)中，稅(shui)(shui)款(kuan)負(fu)擔(dan)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)會(hui)(hui)加(jia)(jia)重(zhong)企業(ye)承擔(dan)的(de)稅(shui)(shui)款(kuan)負(fu)擔(dan)，降低(di)項目收(shou)益；稅(shui)(shui)收(shou)違法(fa)(fa)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)會(hui)(hui)增加(jia)(jia)企業(ye)所需繳(jiao)納的(de)稅(shui)(shui)款(kuan)與罰金，還會(hui)(hui)面臨刑事處罰風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)；信(xin)(xin)譽(yu)(yu)損失風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)會(hui)(hui)降低(di)企業(ye)社會(hui)(hui)征信(xin)(xin)，影(ying)響企業(ye)融(rong)資(zi)貸款(kuan)或(huo)經營(ying)業(ye)績(ji)[1]。

2境外工程承包項目的稅務風險

2.1境(jing)外稅制環(huan)境(jing)差(cha)異風(feng)險(xian)

不(bu)同國家的(de)(de)(de)(de)環(huan)(huan)(huan)境造就(jiu)了不(bu)同的(de)(de)(de)(de)稅(shui)(shui)收(shou)制度，境外(wai)(wai)稅(shui)(shui)制環(huan)(huan)(huan)境與(yu)(yu)我國稅(shui)(shui)收(shou)制度、稅(shui)(shui)制環(huan)(huan)(huan)境普遍(bian)存(cun)在(zai)(zai)明顯的(de)(de)(de)(de)差異。在(zai)(zai)實踐中，境外(wai)(wai)工(gong)(gong)程(cheng)承(cheng)包企業、項(xiang)目(mu)(mu)所在(zai)(zai)國業主需要提(ti)前(qian)(qian)與(yu)(yu)當地(di)稅(shui)(shui)務機關交流(liu)，共(gong)同協商獲取更低的(de)(de)(de)(de)稅(shui)(shui)率(lv)。如(ru)果(guo)在(zai)(zai)項(xiang)目(mu)(mu)前(qian)(qian)期沒有確定(ding)稅(shui)(shui)率(lv)，那么項(xiang)目(mu)(mu)所在(zai)(zai)國業主就(jiu)會依托最高稅(shui)(shui)率(lv)代繳(jiao)，資(zi)金占用量大，不(bu)利于(yu)境外(wai)(wai)工(gong)(gong)程(cheng)承(cheng)包企業現(xian)金流(liu)的(de)(de)(de)(de)維護。在(zai)(zai)境外(wai)(wai)工(gong)(gong)程(cheng)承(cheng)包項(xiang)目(mu)(mu)的(de)(de)(de)(de)前(qian)(qian)期準(zhun)備階段(duan)，如(ru)果(guo)不(bu)準(zhun)確分(fen)析項(xiang)目(mu)(mu)所在(zai)(zai)國的(de)(de)(de)(de)稅(shui)(shui)制環(huan)(huan)(huan)境，則(ze)極易(yi)導致制訂的(de)(de)(de)(de)項(xiang)目(mu)(mu)稅(shui)(shui)務管(guan)理(li)方案(an)與(yu)(yu)當地(di)現(xian)行稅(shui)(shui)收(shou)政(zheng)策要求不(bu)匹配，導致境外(wai)(wai)工(gong)(gong)程(cheng)承(cheng)包項(xiang)目(mu)(mu)面臨更大的(de)(de)(de)(de)稅(shui)(shui)務風險，不(bu)利于(yu)境外(wai)(wai)工(gong)(gong)程(cheng)承(cheng)包項(xiang)目(mu)(mu)的(de)(de)(de)(de)順(shun)利開展。

2.2常(chang)設機構不(bu)合理風險

境(jing)外工程承(cheng)(cheng)包企(qi)業普遍(bian)會在(zai)項目(mu)所(suo)在(zai)國(guo)組建(jian)分公司(si)，配(pei)置合(he)理(li)(li)(li)(li)的(de)(de)財稅(shui)管(guan)(guan)理(li)(li)(li)(li)隊(dui)伍。受境(jing)外稅(shui)收環境(jing)差異性的(de)(de)影(ying)響，部分國(guo)家對(dui)分公司(si)提出的(de)(de)稅(shui)率(lv)存(cun)在(zai)差異，同時(shi)未結合(he)境(jing)外工程承(cheng)(cheng)包項目(mu)現實需求(qiu)組建(jian)合(he)理(li)(li)(li)(li)的(de)(de)稅(shui)務(wu)管(guan)(guan)理(li)(li)(li)(li)工作隊(dui)伍也是導致境(jing)外工程承(cheng)(cheng)包項目(mu)稅(shui)收風險增加的(de)(de)重要(yao)(yao)原因。在(zai)實踐(jian)中，應參考現實需求(qiu)完善稅(shui)務(wu)管(guan)(guan)理(li)(li)(li)(li)架構，確(que)定稅(shui)務(wu)團隊(dui)組建(jian)規模與(yu)配(pei)置的(de)(de)財稅(shui)管(guan)(guan)理(li)(li)(li)(li)人員數量，并明確(que)是否需要(yao)(yao)在(zai)項目(mu)所(suo)在(zai)國(guo)聘(pin)用財稅(shui)管(guan)(guan)理(li)(li)(li)(li)人員，從而實現境(jing)外工程承(cheng)(cheng)包項目(mu)的(de)(de)稅(shui)務(wu)優(you)化。

2.3合同(tong)拆分涉稅風險

合(he)(he)同拆(chai)(chai)分(fen)(fen)是境(jing)(jing)外工程(cheng)承(cheng)包企業常用(yong)的納稅籌劃方式(shi)。當(dang)前，各國(guo)對合(he)(he)同拆(chai)(chai)分(fen)(fen)均提出了嚴格的認定標準(zhun)，且(qie)逐步更新。此時，如(ru)果境(jing)(jing)外工程(cheng)承(cheng)包企業依舊按照原有項目(mu)所在國(guo)合(he)(he)同拆(chai)(chai)分(fen)(fen)認定要(yao)求與經驗完(wan)成合(he)(he)同拆(chai)(chai)分(fen)(fen)操作，不注(zhu)意(yi)項目(mu)所在國(guo)在合(he)(he)同拆(chai)(chai)分(fen)(fen)認定方面的變動情況，則極易導(dao)致境(jing)(jing)外工程(cheng)承(cheng)包項目(mu)的合(he)(he)同拆(chai)(chai)分(fen)(fen)行(xing)為被項目(mu)所在國(guo)稅務機關判(pan)定為不合(he)(he)理拆(chai)(chai)分(fen)(fen)行(xing)為，促(cu)使境(jing)(jing)外工程(cheng)承(cheng)包企業面臨更高的對境(jing)(jing)外工程(cheng)承(cheng)包項目(mu)合(he)(he)同實施統一征稅風險。

2.4企業自(zi)身稅務管控風(feng)險

（1）利潤(run)核(he)算方(fang)法涉稅(shui)風險(xian)。如果(guo)境(jing)外工(gong)(gong)(gong)程承(cheng)(cheng)(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)使用的(de)利潤(run)核(he)算方(fang)法不合(he)理(li)，在實際(ji)檢查(cha)工(gong)(gong)(gong)作(zuo)中(zhong)被項(xiang)(xiang)(xiang)(xiang)目(mu)所在國稅(shui)務(wu)(wu)機關察覺(jue)，則(ze)極易(yi)產生(sheng)業(ye)務(wu)(wu)處理(li)不當(dang)形(xing)成(cheng)的(de)雙(shuang)重征稅(shui)風險(xian)。在實踐中(zhong)，如果(guo)項(xiang)(xiang)(xiang)(xiang)目(mu)所在國稅(shui)務(wu)(wu)機關作(zuo)出(chu)境(jing)外工(gong)(gong)(gong)程承(cheng)(cheng)(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)存(cun)在逃避稅(shui)行為(wei)的(de)判斷，那么境(jing)外工(gong)(gong)(gong)程承(cheng)(cheng)(cheng)包(bao)企(qi)(qi)業(ye)不僅(jin)需(xu)要(yao)(yao)補繳企(qi)(qi)業(ye)所得稅(shui)，還(huan)需(xu)要(yao)(yao)承(cheng)(cheng)(cheng)擔基于(yu)超(chao)期繳納稅(shui)款的(de)罰金[2]。（2）項(xiang)(xiang)(xiang)(xiang)目(mu)退出(chu)涉稅(shui)風險(xian)。境(jing)外工(gong)(gong)(gong)程承(cheng)(cheng)(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)退出(chu)期間(jian)，項(xiang)(xiang)(xiang)(xiang)目(mu)所在國的(de)稅(shui)務(wu)(wu)機關普遍(bian)要(yao)(yao)求相(xiang)關企(qi)(qi)業(ye)提交大量稅(shui)務(wu)(wu)資(zi)料，并審查(cha)相(xiang)應(ying)資(zi)料內容(rong)的(de)真實性、全面性與完整性。這就(jiu)需(xu)要(yao)(yao)境(jing)外工(gong)(gong)(gong)程承(cheng)(cheng)(cheng)包(bao)企(qi)(qi)業(ye)提前(qian)整理(li)與妥善保(bao)管項(xiang)(xiang)(xiang)(xiang)目(mu)所有涉稅(shui)資(zi)料，一(yi)旦在檢查(cha)工(gong)(gong)(gong)作(zuo)中(zhong)發現資(zi)料不全面或不準確，就(jiu)可能導致(zhi)項(xiang)(xiang)(xiang)(xiang)目(mu)退出(chu)期間(jian)相(xiang)應(ying)企(qi)(qi)業(ye)被滯留在項(xiang)(xiang)(xiang)(xiang)目(mu)所在國。

3境外工程承包項目稅務風險的應對措施

3.1妥善(shan)應對境外稅收環境差異(yi)

（1）加(jia)強(qiang)稅(shui)企(qi)(qi)溝(gou)(gou)通。境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)業主一般為項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)政(zheng)(zheng)府部門，是由政(zheng)(zheng)府部門直(zhi)接管轄的(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業。其對項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)稅(shui)收(shou)(shou)政(zheng)(zheng)策更(geng)敏感，具備較強(qiang)的(de)(de)(de)(de)(de)(de)(de)稅(shui)務(wu)(wu)(wu)風險管理(li)能力。因此，境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業應主動加(jia)強(qiang)與項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)業主的(de)(de)(de)(de)(de)(de)(de)溝(gou)(gou)通，保證境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業全面、正確把握項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)稅(shui)收(shou)(shou)政(zheng)(zheng)策，及(ji)時預判、掌握及(ji)應對稅(shui)收(shou)(shou)政(zheng)(zheng)策變(bian)化情況(kuang)。在(zai)(zai)此基礎上，還應提(ti)升(sheng)與項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)稅(shui)務(wu)(wu)(wu)機(ji)關的(de)(de)(de)(de)(de)(de)(de)溝(gou)(gou)通頻率與深(shen)入(ru)(ru)程度(du)，盡可能減少(shao)稅(shui)務(wu)(wu)(wu)機(ji)關對境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)稅(shui)務(wu)(wu)(wu)檢查(cha)(cha)(cha)次數，并保證在(zai)(zai)出現稅(shui)收(shou)(shou)政(zheng)(zheng)策解讀歧義(yi)時，給予境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業合(he)理(li)申訴(su)的(de)(de)(de)(de)(de)(de)(de)機(ji)會(hui)，減少(shao)被處(chu)罰的(de)(de)(de)(de)(de)(de)(de)金額(e)。在(zai)(zai)與項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)稅(shui)務(wu)(wu)(wu)機(ji)關溝(gou)(gou)通的(de)(de)(de)(de)(de)(de)(de)過程中，必須保證所(suo)(suo)述內(nei)容的(de)(de)(de)(de)(de)(de)(de)真(zhen)實(shi)性。若項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)稅(shui)務(wu)(wu)(wu)機(ji)關查(cha)(cha)(cha)出境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業謊報(bao)(bao)信息，特別是與第(di)三(san)方(fang)交(jiao)易(yi)時，就會(hui)提(ti)高境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)及(ji)其企(qi)(qi)業面臨的(de)(de)(de)(de)(de)(de)(de)審查(cha)(cha)(cha)與嚴格程度(du)，情況(kuang)嚴重時，會(hui)遭受項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)法律制裁(cai)。（2）完善項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)稅(shui)務(wu)(wu)(wu)環境(jing)(jing)(jing)(jing)盡職調(diao)(diao)查(cha)(cha)(cha)。在(zai)(zai)境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)前(qian)期準備階段，必須全面調(diao)(diao)查(cha)(cha)(cha)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)現實(shi)稅(shui)務(wu)(wu)(wu)環境(jing)(jing)(jing)(jing)，可以應用以下方(fang)法。①安排境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業財稅(shui)管理(li)人員提(ti)前(qian)進(jin)入(ru)(ru)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)，調(diao)(diao)查(cha)(cha)(cha)當(dang)地(di)稅(shui)務(wu)(wu)(wu)政(zheng)(zheng)策條(tiao)款，同時進(jin)行(xing)深(shen)入(ru)(ru)學習(xi)與分析(xi)(xi)，編制稅(shui)務(wu)(wu)(wu)環境(jing)(jing)(jing)(jing)分析(xi)(xi)報(bao)(bao)告。②與第(di)三(san)方(fang)中介(jie)機(ji)構(gou)合(he)作，安排專業機(ji)構(gou)開(kai)展盡職調(diao)(diao)查(cha)(cha)(cha)。由境(jing)(jing)(jing)(jing)外(wai)工(gong)(gong)(gong)(gong)程承(cheng)(cheng)包(bao)(bao)企(qi)(qi)業結合(he)盡職調(diao)(diao)查(cha)(cha)(cha)報(bao)(bao)告深(shen)入(ru)(ru)分析(xi)(xi)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)所(suo)(suo)在(zai)(zai)國(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)稅(shui)務(wu)(wu)(wu)環境(jing)(jing)(jing)(jing)，確定合(he)理(li)的(de)(de)(de)(de)(de)(de)(de)納(na)稅(shui)籌劃方(fang)案(an)。

3.2建立科學(xue)的(de)稅(shui)務管理(li)組織機構(gou)

參(can)考項(xiang)(xiang)(xiang)(xiang)目所(suo)在(zai)(zai)(zai)國(guo)應針對不(bu)同(tong)常(chang)設(she)機(ji)(ji)(ji)構(gou)(gou)設(she)定(ding)的(de)(de)(de)(de)負稅(shui)(shui)(shui)(shui)(shui)比率，合理(li)(li)(li)(li)建立境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)企(qi)業(ye)(ye)常(chang)設(she)機(ji)(ji)(ji)構(gou)(gou)。若(ruo)項(xiang)(xiang)(xiang)(xiang)目所(suo)在(zai)(zai)(zai)國(guo)對分(fen)公司(si)提(ti)(ti)出(chu)的(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)率存(cun)在(zai)(zai)(zai)差異，則應盡(jin)量(liang)選(xuan)擇稅(shui)(shui)(shui)(shui)(shui)率更低的(de)(de)(de)(de)一(yi)項(xiang)(xiang)(xiang)(xiang)確定(ding)常(chang)設(she)機(ji)(ji)(ji)構(gou)(gou)；反之，若(ruo)項(xiang)(xiang)(xiang)(xiang)目所(suo)在(zai)(zai)(zai)國(guo)對分(fen)公司(si)提(ti)(ti)出(chu)的(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)率不(bu)存(cun)在(zai)(zai)(zai)差異，則可以(yi)(yi)(yi)參(can)考企(qi)業(ye)(ye)實(shi)際情(qing)況(kuang)設(she)置常(chang)設(she)機(ji)(ji)(ji)構(gou)(gou)。在(zai)(zai)(zai)組建基于跨境工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目的(de)(de)(de)(de)財(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)組織(zhi)機(ji)(ji)(ji)構(gou)(gou)時(shi)，需要著重(zhong)把握(wo)以(yi)(yi)(yi)下幾項(xiang)(xiang)(xiang)(xiang)要點(dian)。（1）確定(ding)企(qi)業(ye)(ye)的(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)組織(zhi)架(jia)構(gou)(gou)，以(yi)(yi)(yi)此(ci)(ci)為基礎構(gou)(gou)建稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)人(ren)員(yuan)(yuan)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)政策和管(guan)(guan)(guan)(guan)控(kong)機(ji)(ji)(ji)制(zhi)(zhi)。稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)負責(ze)人(ren)的(de)(de)(de)(de)領導(dao)與(yu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)(gong)作情(qing)況(kuang)直(zhi)接關系稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)架(jia)構(gou)(gou)的(de)(de)(de)(de)質量(liang)與(yu)實(shi)效性，在(zai)(zai)(zai)及(ji)時(shi)關注、處理(li)(li)(li)(li)企(qi)業(ye)(ye)內稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)問(wen)(wen)題(ti)方(fang)面(mian)發(fa)揮重(zhong)要作用[3]。在(zai)(zai)(zai)此(ci)(ci)過程(cheng)中，應參(can)考現實(shi)需求科學建立稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)架(jia)構(gou)(gou)，從而(er)實(shi)現境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目的(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)優化。（2）參(can)考稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)系配套引入(ru)內部(bu)人(ren)力資源(yuan)。在(zai)(zai)(zai)此(ci)(ci)過程(cheng)中，需要切(qie)實(shi)參(can)考境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目的(de)(de)(de)(de)現實(shi)情(qing)況(kuang)與(yu)需求，確定(ding)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)團隊組建規模與(yu)配置的(de)(de)(de)(de)財(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)人(ren)員(yuan)(yuan)數量(liang)，并(bing)明(ming)確是否(fou)需要在(zai)(zai)(zai)項(xiang)(xiang)(xiang)(xiang)目所(suo)在(zai)(zai)(zai)國(guo)聘(pin)用財(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)人(ren)員(yuan)(yuan)。在(zai)(zai)(zai)此(ci)(ci)基礎上劃分(fen)境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目財(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)人(ren)員(yuan)(yuan)的(de)(de)(de)(de)具體(ti)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)職責(ze)、權(quan)限，同(tong)時(shi)設(she)定(ding)不(bu)同(tong)級別財(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)人(ren)員(yuan)(yuan)的(de)(de)(de)(de)匯報機(ji)(ji)(ji)制(zhi)(zhi)。（3）引入(ru)外(wai)部(bu)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)顧(gu)(gu)問(wen)(wen)。聘(pin)請全球統一(yi)的(de)(de)(de)(de)外(wai)部(bu)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)顧(gu)(gu)問(wen)(wen)，為境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)(gong)作的(de)(de)(de)(de)有序開展提(ti)(ti)供支持與(yu)指導(dao)；安排外(wai)部(bu)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)顧(gu)(gu)問(wen)(wen)協助境外(wai)工(gong)(gong)程(cheng)承(cheng)包(bao)項(xiang)(xiang)(xiang)(xiang)目解決(jue)項(xiang)(xiang)(xiang)(xiang)目所(suo)在(zai)(zai)(zai)國(guo)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)問(wen)(wen)題(ti)。

3.3加大項目合同稅務風險考(kao)量與管理力度

（1）考量免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)。為了確(que)保境外(wai)(wai)(wai)工(gong)程(cheng)承(cheng)包(bao)(bao)項(xiang)(xiang)目(mu)利(li)益(yi)最大化(hua)，應(ying)主動尋求(qiu)、簽訂免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)。在(zai)(zai)此過(guo)程(cheng)中，著重維護條(tiao)(tiao)(tiao)款(kuan)(kuan)內(nei)容(rong)(rong)的(de)(de)(de)(de)(de)明(ming)確(que)程(cheng)度與清晰(xi)程(cheng)度，判斷是否存在(zai)(zai)附加(jia)條(tiao)(tiao)(tiao)件，準確(que)掌握相(xiang)(xiang)應(ying)免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)的(de)(de)(de)(de)(de)效(xiao)力期限(xian)。一般情(qing)況下，如果合(he)(he)(he)(he)同(tong)內(nei)包(bao)(bao)含(han)的(de)(de)(de)(de)(de)免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)為“對企業在(zai)(zai)項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)的(de)(de)(de)(de)(de)所(suo)有(you)稅(shui)(shui)(shui)費進行免(mian)(mian)除(chu)”，則(ze)需要主動與合(he)(he)(he)(he)作方(fang)劃(hua)定(ding)“所(suo)有(you)”的(de)(de)(de)(de)(de)范圍(wei)，制作書面確(que)認文(wen)件[4]。可以(yi)盡量安(an)排當地(di)業主與項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)稅(shui)(shui)(shui)務(wu)(wu)機關(guan)進行談判，獲取更高的(de)(de)(de)(de)(de)免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)簽訂成功率。完成免(mian)(mian)稅(shui)(shui)(shui)條(tiao)(tiao)(tiao)款(kuan)(kuan)簽訂后，企業應(ying)及(ji)(ji)時(shi)向項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)機關(guan)確(que)認相(xiang)(xiang)應(ying)條(tiao)(tiao)(tiao)款(kuan)(kuan)的(de)(de)(de)(de)(de)有(you)效(xiao)性(xing)(xing)，明(ming)確(que)具體的(de)(de)(de)(de)(de)適用范圍(wei)，完善境外(wai)(wai)(wai)工(gong)程(cheng)承(cheng)包(bao)(bao)項(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)管理(li)規劃(hua)[5]。（2）考量合(he)(he)(he)(he)同(tong)拆分(fen)。保證(zheng)納稅(shui)(shui)(shui)籌劃(hua)的(de)(de)(de)(de)(de)合(he)(he)(he)(he)理(li)性(xing)(xing)，關(guan)注合(he)(he)(he)(he)同(tong)拆分(fen)方(fang)式的(de)(de)(de)(de)(de)合(he)(he)(he)(he)規性(xing)(xing)，防止被(bei)項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)稅(shui)(shui)(shui)務(wu)(wu)機關(guan)判定(ding)為不合(he)(he)(he)(he)理(li)的(de)(de)(de)(de)(de)合(he)(he)(he)(he)同(tong)拆分(fen)。在(zai)(zai)此過(guo)程(cheng)中，要求(qiu)提前調研稅(shui)(shui)(shui)務(wu)(wu)環(huan)境，把握并充分(fen)利(li)用項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)收政(zheng)策；關(guan)注項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)政(zheng)策變(bian)動情(qing)況，及(ji)(ji)時(shi)制訂應(ying)對方(fang)案，降低稅(shui)(shui)(shui)務(wu)(wu)風險(xian)；關(guan)注合(he)(he)(he)(he)同(tong)主體的(de)(de)(de)(de)(de)選擇(ze)(ze)，依(yi)托計(ji)算(suan)分(fen)析、全面研討等手段(duan)確(que)定(ding)差異主體模式條(tiao)(tiao)(tiao)件下的(de)(de)(de)(de)(de)現實稅(shui)(shui)(shui)務(wu)(wu)風險(xian)，并以(yi)此為參考確(que)定(ding)合(he)(he)(he)(he)理(li)選擇(ze)(ze)；若受到(dao)項(xiang)(xiang)目(mu)所(suo)在(zai)(zai)國(guo)稅(shui)(shui)(shui)務(wu)(wu)政(zheng)策變(bian)動的(de)(de)(de)(de)(de)影(ying)響(xiang)，合(he)(he)(he)(he)同(tong)規定(ding)內(nei)容(rong)(rong)與法律法規產生矛盾(dun)，必須及(ji)(ji)時(shi)結合(he)(he)(he)(he)現行稅(shui)(shui)(shui)收政(zheng)策判斷合(he)(he)(he)(he)同(tong)拆分(fen)的(de)(de)(de)(de)(de)合(he)(he)(he)(he)理(li)性(xing)(xing)、合(he)(he)(he)(he)法性(xing)(xing)，優化(hua)調整(zheng)境外(wai)(wai)(wai)工(gong)程(cheng)承(cheng)包(bao)(bao)項(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)管理(li)規劃(hua)[6]。

3.4強化企業自身稅(shui)務管控

（1）規范納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)。在(zai)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)工(gong)作(zuo)(zuo)實踐(jian)中(zhong)(zhong)，必須嚴格依照項(xiang)目(mu)(mu)(mu)所在(zai)國(guo)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)規定(ding)足額(e)申(shen)報(bao)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)，降低超(chao)期(qi)(qi)被罰問題(ti)的(de)(de)發(fa)生(sheng)率(lv)。現階段，我國(guo)在(zai)更多的(de)(de)發(fa)展中(zhong)(zhong)國(guo)家(jia)展開(kai)境(jing)(jing)(jing)外(wai)工(gong)程(cheng)承包項(xiang)目(mu)(mu)(mu)，在(zai)財務(wu)(wu)核算體系方面(mian)存在(zai)較為(wei)明顯的(de)(de)差異性(xing)[7]。基(ji)于此(ci)，要(yao)深入(ru)分(fen)析(xi)項(xiang)目(mu)(mu)(mu)所在(zai)國(guo)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)與相(xiang)關(guan)規定(ding)，關(guan)注(zhu)區(qu)域其(qi)他企(qi)業(ye)(ye)(ye)財務(wu)(wu)核算體系的(de)(de)實際建設情況；相(xiang)關(guan)企(qi)業(ye)(ye)(ye)在(zai)整(zheng)理(li)(li)(li)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)資(zi)(zi)料(liao)(liao)的(de)(de)過(guo)程(cheng)中(zhong)(zhong)，需要(yao)嚴格保證(zheng)項(xiang)目(mu)(mu)(mu)資(zi)(zi)料(liao)(liao)內容(rong)規范且標準(zhun)，減少(shao)發(fa)票(piao)資(zi)(zi)料(liao)(liao)不(bu)合規等問題(ti)的(de)(de)發(fa)生(sheng)，從而保障跨(kua)境(jing)(jing)(jing)承包工(gong)程(cheng)項(xiang)目(mu)(mu)(mu)進(jin)度(du)。跨(kua)境(jing)(jing)(jing)工(gong)程(cheng)承包項(xiang)目(mu)(mu)(mu)的(de)(de)財稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)理(li)(li)(li)工(gong)作(zuo)(zuo)還要(yao)著(zhu)重(zhong)關(guan)注(zhu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)繳(jiao)納(na)(na)(na)方式的(de)(de)合理(li)(li)(li)性(xing)。在(zai)相(xiang)同(tong)(tong)國(guo)家(jia)環境(jing)(jing)(jing)背景下(xia)，如果稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)存在(zai)差異，那么在(zai)繳(jiao)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)過(guo)程(cheng)中(zhong)(zhong)所需遵循的(de)(de)規定(ding)內容(rong)也不(bu)相(xiang)同(tong)(tong)，因此(ci)財稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)理(li)(li)(li)人員在(zai)申(shen)報(bao)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)過(guo)程(cheng)中(zhong)(zhong)必須區(qu)別對待不(bu)同(tong)(tong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)。（2）妥(tuo)善保管(guan)涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)料(liao)(liao)。在(zai)境(jing)(jing)(jing)外(wai)工(gong)程(cheng)承包項(xiang)目(mu)(mu)(mu)的(de)(de)完工(gong)推(tui)出(chu)階段，企(qi)業(ye)(ye)(ye)需要(yao)全(quan)面(mian)整(zheng)理(li)(li)(li)涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)料(liao)(liao)。針(zhen)對國(guo)內部分(fen)，要(yao)求(qiu)整(zheng)理(li)(li)(li)各(ge)(ge)類(lei)型減免稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)備案(an)文件(jian)、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收居民身份證(zheng)明資(zi)(zi)料(liao)(liao)、出(chu)口(kou)退稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)單據等；針(zhen)對國(guo)外(wai)部分(fen)，要(yao)求(qiu)整(zheng)理(li)(li)(li)項(xiang)目(mu)(mu)(mu)企(qi)業(ye)(ye)(ye)的(de)(de)全(quan)部財稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)數據，明確企(qi)業(ye)(ye)(ye)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)現狀，并以(yi)此(ci)為(wei)基(ji)礎判斷是否(fou)注(zhu)銷(xiao)分(fen)公司(si)。如果注(zhu)銷(xiao)，應著(zhu)重(zhong)維護(hu)各(ge)(ge)類(lei)票(piao)據的(de)(de)完整(zheng)性(xing)與全(quan)面(mian)性(xing)，明確是否(fou)已(yi)足額(e)繳(jiao)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)，分(fen)析(xi)是否(fou)存在(zai)應收賬款(kuan)或負債；如果不(bu)注(zhu)銷(xiao)，應全(quan)面(mian)整(zheng)理(li)(li)(li)企(qi)業(ye)(ye)(ye)本期(qi)(qi)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)資(zi)(zi)料(liao)(liao)，著(zhu)重(zhong)維護(hu)涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)料(liao)(liao)的(de)(de)完整(zheng)性(xing)與全(quan)面(mian)性(xing)，降低稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)資(zi)(zi)料(liao)(liao)不(bu)全(quan)面(mian)引(yin)起的(de)(de)涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險。整(zheng)理(li)(li)(li)并分(fen)析(xi)該(gai)項(xiang)目(mu)(mu)(mu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)管(guan)理(li)(li)(li)中(zhong)(zhong)存在(zai)的(de)(de)不(bu)足，將(jiang)其(qi)轉化為(wei)文字檔案(an)，遞交至(zhi)企(qi)業(ye)(ye)(ye)總部歸檔，為(wei)后(hou)續跨(kua)境(jing)(jing)(jing)工(gong)程(cheng)承包項(xiang)目(mu)(mu)(mu)財稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)理(li)(li)(li)工(gong)作(zuo)(zuo)的(de)(de)優化展開(kai)提供參考(kao)與支持。

3.5其他方面

（1）定(ding)期(qi)組織針(zhen)對(dui)(dui)涉(she)稅(shui)(shui)(shui)(shui)(shui)相(xiang)關(guan)(guan)人員(yuan)(yuan)(yuan)(yuan)的(de)教(jiao)育培(pei)訓(xun)(xun)。為(wei)更好地組建高(gao)質(zhi)量、高(gao)素養的(de)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)承包項(xiang)目(mu)(mu)財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)(li)(li)(li)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)隊伍，依托優質(zhi)人才配置降低境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)承包項(xiang)目(mu)(mu)涉(she)稅(shui)(shui)(shui)(shui)(shui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，應(ying)(ying)定(ding)期(qi)組織對(dui)(dui)涉(she)稅(shui)(shui)(shui)(shui)(shui)相(xiang)關(guan)(guan)人員(yuan)(yuan)(yuan)(yuan)的(de)教(jiao)育培(pei)訓(xun)(xun)，提高(gao)其稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)及稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)防控能(neng)力(li)(li)(li)。在(zai)實(shi)(shi)際(ji)培(pei)訓(xun)(xun)活動(dong)中(zhong)，可(ke)以設定(ding)“國際(ji)稅(shui)(shui)(shui)(shui)(shui)收形勢與挑戰”“國際(ji)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)全生(sheng)命(ming)周期(qi)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)”“企(qi)(qi)業(ye)外(wai)(wai)(wai)(wai)(wai)(wai)匯(hui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)”“境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)投融(rong)(rong)資及新型項(xiang)目(mu)(mu)籌劃”“國際(ji)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)財(cai)(cai)務(wu)(wu)策劃典型案例交流”等模塊(kuai)，要求境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)機構負(fu)責人、境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)項(xiang)目(mu)(mu)經(jing)理(li)(li)(li)(li)，以及來自(zi)各(ge)單位從(cong)事境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)經(jing)營、財(cai)(cai)務(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)的(de)負(fu)責人等通過“現場+線(xian)上(shang)”的(de)形式參加培(pei)訓(xun)(xun)。依托專業(ye)技能(neng)教(jiao)育培(pei)訓(xun)(xun)活動(dong)，進(jin)一(yi)(yi)步提高(gao)企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)從(cong)業(ye)人員(yuan)(yuan)(yuan)(yuan)在(zai)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)籌劃、風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)識(shi)(shi)別與管(guan)(guan)理(li)(li)(li)(li)、投融(rong)(rong)資項(xiang)目(mu)(mu)開發(fa)等方面(mian)的(de)綜合能(neng)力(li)(li)(li)，增強財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)(li)(li)(li)人員(yuan)(yuan)(yuan)(yuan)應(ying)(ying)對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)和化(hua)解風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)意(yi)識(shi)(shi)和本(ben)領(ling)，顯著降低境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)承包項(xiang)目(mu)(mu)的(de)涉(she)稅(shui)(shui)(shui)(shui)(shui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。同時，面(mian)對(dui)(dui)世界經(jing)濟(ji)形勢的(de)變化(hua)，應(ying)(ying)不斷(duan)提升企(qi)(qi)業(ye)應(ying)(ying)對(dui)(dui)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)生(sheng)產經(jing)營風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)能(neng)力(li)(li)(li)；相(xiang)關(guan)(guan)財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)(li)(li)(li)人員(yuan)(yuan)(yuan)(yuan)需要不斷(duan)汲取(qu)經(jing)驗，提升境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)籌劃、外(wai)(wai)(wai)(wai)(wai)(wai)匯(hui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)防范(fan)能(neng)力(li)(li)(li)；應(ying)(ying)進(jin)一(yi)(yi)步提高(gao)企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)財(cai)(cai)務(wu)(wu)基礎工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)規(gui)范(fan)化(hua)水平，保(bao)(bao)證(zheng)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)資金風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)可(ke)控；在(zai)企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)業(ye)務(wu)(wu)轉型升級(ji)的(de)關(guan)(guan)鍵階段，財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)(li)(li)(li)人員(yuan)(yuan)(yuan)(yuan)需要積極(ji)融(rong)(rong)入市場經(jing)營工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)，為(wei)企(qi)(qi)業(ye)創造更高(gao)的(de)價值。（2）構建企(qi)(qi)業(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)文(wen)化(hua)。企(qi)(qi)業(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)文(wen)化(hua)在(zai)強化(hua)企(qi)(qi)業(ye)文(wen)化(hua)建設、提升企(qi)(qi)業(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)防范(fan)能(neng)力(li)(li)(li)方面(mian)發(fa)揮著重要作(zuo)(zuo)用，是(shi)企(qi)(qi)業(ye)與境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)(wai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)承包項(xiang)目(mu)(mu)發(fa)展目(mu)(mu)標實(shi)(shi)現的(de)重要保(bao)(bao)障(zhang)。在(zai)實(shi)(shi)踐(jian)中(zhong)，要求企(qi)(qi)業(ye)將風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)意(yi)識(shi)(shi)滲入各(ge)項(xiang)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)，保(bao)(bao)證(zheng)所有員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)均形成良好的(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)意(yi)識(shi)(shi)，從(cong)自(zi)身工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)行為(wei)入手(shou)，加大企(qi)(qi)業(ye)對(dui)(dui)各(ge)類風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)防控力(li)(li)(li)度。

4結束語

在(zai)把(ba)握境外工程(cheng)承包(bao)項(xiang)目常見稅(shui)(shui)務(wu)風險的(de)基礎(chu)上，妥(tuo)善應對境外稅(shui)(shui)收環境差異、科(ke)學建設(she)良好的(de)稅(shui)(shui)務(wu)管(guan)理(li)組(zu)織機構、加大項(xiang)目合(he)同稅(shui)(shui)務(wu)風險考量與(yu)管(guan)理(li)力(li)度、強化(hua)企業自(zi)身(shen)稅(shui)(shui)務(wu)管(guan)控等策略的(de)落實，能有(you)效降低境外工程(cheng)承包(bao)項(xiang)目的(de)稅(shui)(shui)務(wu)風險，推動(dong)境外工程(cheng)承包(bao)項(xiang)目稅(shui)(shui)務(wu)管(guan)理(li)工作的(de)良好開(kai)展。

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作(zuo)者：郭彩云 單位：八冶建設集團有限公(gong)司