摘要:

近年来，随着国家“一带一路”以及“走出去”战略的实施，国际工程市场竞争白热化，承包商带资、融资能力越来越成为重要竞争力之一。为提高外部竞争力，子公司会借助集团总部良好的国际信誉和丰富的金融资源，采用母、子公司合作的方式来获取和执行项目。与一般的工程项目相比，这种模式下的税收筹划相对更加复杂，本文拟对该类型项目的国际税收筹划进行初步探讨，旨在为后续类似项目提供参考。

关键词: ​签订合同 / 境外工程 / 税收筹划

Abstract: In recent years, with the implementation of the national “Belt and Road lnitiative" and the "go global" strategies,the competition in the intermational engineering market is becoming increasingly fierce, and the contractor's financing ability starts to play a more and more important role. With a view to elevating external competitiveness, subsidiaries wil avail themselves of the beter international reputation and richer financial resources of their parent companies to acquire and execute projects, specifically by means of parent-subsidiary cooperation. Compared with the general  engineering projects. tax planning under such a mode is more complex. In this paper,the author intends to make a preliminary discussion on the international tax planning of this type of projects, with the purpose of providing reference for the similar follow-up projects.
Keywords: ​sign the contract / overseas project / tax planning