摘要
开拓海外油气市场的过程中,筹措资金是项目运营的前提。如何进行资金的税务筹划又是投资决策中需要考虑的重要因素。可以通过实施筹资过程、投资过程、会计核算过程和海外项目内部化等管理策略来实现合理的税务筹划,把税负水平作为选择国际投资经营方式和地点的出发点。以集团整体利益最大化为目标,关注海外项目经营中的税收风险,建立国际税务筹划的机制。
In developing overseas market of oil and gas, financing is the prerequisite of project operation. How to plan tax administration of fund is a very important factor to be considered in investment strategy. Reasonable tax administration can be realized by strategy of process of financing, investment, accounting and overseas project internalization, and the tax level be the starting point of selecting international operation mode and place. With the maximum integrity benefit of the group as the target, tax risk in overseas project operation should be concerned, and the system of international tax administration be established.
出处
《石油化工管理干部学院学报》
2006年第4期32-35,共4页
Journal of Sinopec Management Institute
关键词
税务筹划
策略
研究
tax administration plan, strategy, study
