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由于项目所在国财税规定及相关业务会计核算要求与国内不尽相同,经常出现国际项目在境内核算账套上大幅亏损,而境外账套却盈利较高的现象。如何合理筹划税务方案,照章纳税、合规经营,避免内亏外盈的现象,成为跨国企业经营管理中越来越重要的发展战略方针。本文根据乌干达国家财税及投资政策,结合乌干达X钻井项目实际,具体分析企业如何合理筹划税务方案。
As the financial regulations of the country in which the project is located and the accounting requirements for related businesses are not the same as those in China, it is common for international projects to make substantial losses on domestic A-share accounts and to make higher profits on overseas A-share accounts. How to reasonably plan a tax plan, pay taxes according to the rules, operate in compliance with laws and regulations and avoid the phenomenon of making profits inside and outside the company become an increasingly important strategic guideline in the management of multinational enterprises. Based on Uganda’s national taxation and investment policies and the actual situation of Uganda’s X drilling project, this article analyzes in detail how to plan the taxation plan reasonably.