| Since China’s implementation of the reform and opening up,enterprises and the economy after 30 years of development has made long-term progress.In recent years,the development of the world economy has shown the characteristics and trends of globalization,multinational enterprises have also set up,in order to adapt to the development of the times,China’s domestic companies have begun to carry out business around the world,broaden the development space.However,the success of overseas is not smooth.China’s enterprises in the economy facing the world to implement the international strategy,but also faced with the various risks brought about by it,including in politics,finance,law,culture,taxation and operation,there are corresponding risks.In which,because the enterprise is the implementation of transnational business strategy,it will face the existence of differences in tax laws and regulations and collection and management requirements.Through the study of the financial management practices implemented by Chinese enterprises in the past few decades,it has been found that the concept of tax administration in our country is far from the outside world,so we should strengthen the management of overseas tax risk.For enterprises,we must also attach importance to the importance of tax management,or can not adapt to the development needs of overseas strategy,can not effectively achieve the risk control,the face of international competition,will not take advantage,will give enterprises Brought the loss.The main problem in this paper is to focus on the tax system,its specific planning,management,risk,tax burden to study.This paper analyzes the current situation of taxation and taxation environment of overseas construction enterprises in China,and points out the main tax problems faced by overseas project contracting,which points out that under the present situation,it is necessary to use tax planning and strengthen tax administration.,The importance of the field of overseas engineering contracting in China,from the perspective of the case,one is to analyze the main tax,tax subject,tax object and tax policy environment of the parent company and the host country in the overseas contracting business of Z Company;The specific situation,from the overseas contracted projects to carry out the business process to start,pointed out that the business phase of the planning priorities,and with specific scenarios and data estimates,the third is the expected effect of Z company analysis.There are two main conclusions in this paper:(1)the burden of taxation on the enterprise can be effectively reduced by planning,so that enterprises can achieve maximum benefits;(2)through the tax planning to achieve management optimization,Thus reducing the risk.This article has obtained the following two aspects through the research:First,tax planning is an indispensable factor in the development of enterprise strategy,is one of the core of enterprise risk prevention.Second,the successful use of tax planning will not only enable enterprises to avoid foreign tax risks,but also enable enterprises to have more advantages of cost competitiveness,excellent tax planning can optimize the organizational structure of enterprises,so that the flow of funds more spiritual,On the other outside the construction enterprises also have a certain reference. |
