Research On Overseas Tax Planning Of Chinese Construction Enterprises

In recent years,all walks of life in our country are developing steadily.With China becoming the second largest economy in the world as a national pillar industry,construction industry has made considerable progress in recent years.One of the most prominent aspects is that construction enterprises begin to go abroad to other countries in the world and accept various construction contracting projects.All kinds of economic actions involved in this process are bound to involve tax issues.If these multinational enterprises in construction industry can make reasonable tax planning,they will certainly save a lot of tax burden and improve the profitability of enterprises’ projects.In view of this situation,this paper will introduce some basic principles and means of tax planning for multinational enterprises,focusing on the tax policies of some countries where the overseas investment stock of China’s construction industry accounts for a large proportion.So that enterprises can have better planning and recognize the real profit situation of the project before undertaking foreign projects.By adopting debt operation,qualified equity investment framework and debt financing framework,we can reasonably and legally reduce enterprise turnover tax,enterprise income tax and various withholding taxes.