在泰国从事管道承包工程的税金管理与操作
Performing Taxation Management and Operation for Pipeline Contract Project in Thailand
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- DOI:
- 作者:
- 杨凯
YANG Kai
- 作者单位:
- 中国石油天然气管道局, 河北廊坊 065000
China Petroleum Pipeline Bureau, Langfang 065000, China
- 关键词:
- 境外EPC总承包;税收体系;纳税管理
overseas EPC;general contract;taxation system;taxpayment management
- 摘要:
- 文章结合中国石油天然气管道局在泰国开展的管道承包工程项目，从介绍泰国税收体系入手，重点分析在泰国从事管道承包工程涉及的税金、税金的纳税管理与操作以及税务管理中应注意的事项，对于中国石油企业在东南亚、南亚类似税收体系的国家开展海外承包工程、进一步开拓国际市场、运作海外项目的税务操作，具有一定的借鉴作用。
Associated with the pipeline contract project performed in Thailand by China Petroleum Pipeline Bureau, this paper introduces the taxation system of Thailand, and puts emphasis on the tax related to the pipeline contract projects in Thailand， the taxpayment management and operation, as well as attentive problems in taxation management, which will be used for reference of taxation operation to develop overseas contract projects and further explore international markets for CNPC enterprises in Southeast Asia and South Asia countries having similar taxation system.2007,1(1): 69-72 收稿日期：2006-9-28分类号：F746.18作者简介：杨凯（1972- ），男，河北卢龙人，高级会计师，1995 年毕业于北京林业大学会计专业，现从事工程项目的财务管理工作。