摘要
为控制国际工程总承包(EPC)项目的风险,根据国内、国外的法规制度差异,企业应在项目的会计核算体系、成本控制、税务策划方面,在项目的不同阶段采取有效的措施,以顺利实现效益目标。在市场开拓阶段,应根据目标市场的政治、法律、经济环境,规划未来境外可能的项目实体的运行方式;在投标报价阶段,策划合同方案和税务方案;在项目实施阶段,确定会计核算体系和方法。对于成本控制,应根据项目全面造价管理的数据,制定全面成本管理预算并实施项目预算控制;分阶段、按实施内容对成本控制计划的执行情况进行分析、评估和考核;建立成本管理平台,抓住项目实施全过程的成本控制关键点,动态控制成本费用;分析和控制财务风险,避免不确定成本的支出。在项目涉税事项上,应遵循"依据法规制度,做好事先规划,合理规避税务风险"的原则,着重考虑纳税主体与方式、合同、采购方案、工程分包方案、会计核算方法、收入与成本确认时间与依据等,进行税务策划。
To control risk in international contracting projects, it’s essential to implement some effective accounting controls and taxation planning at different stages of the project that reflect the difference between domestic and overseas regulations. It means that the enterprise should carefully plan the project’s operation from the project development stage, taking into account political, economic and legal aspects at the marketing stage, then specifying contract terms and taxation at the bidding stage, and finally establishing accounting methods and systems at the operating stage. A Total Cost Management Budget should be drawn up, and analyzed, estimated and checked at different stages and, at the same time, relative plans should be designed and implemented so that clear milestones are set, enabling cost to be dynamically controlled, financial risks to be analyzed and controlled, and other costs to be avoided. The enterprise should pay particular attention to how and by whom taxation will be paid, and to the contract terms, the purchasing plan, the subcontracting plan, and the accounting methods implemented, including the way and moment of recognizing income and cost, in order to make a sound plan for taxation according to the principles of planning on the basis of regulations to avoid taxation risks.
出处
《国际石油经济》
2011年第5期79-86,113,共8页
International Petroleum Economics
