CNPC-Ecuador In The Pacific Refinery Project Income Tax Planning Report

With the continuous development of our economy and the continuous improvement of the degree of opening to the outside world, in recent years more and more particularly relates to Chinese enterprise strategic resources investment enterprises start to a wide range of investment and development in overseas. Construction enterprises are often play a pioneer role in the "going out" process. International contracting market competition is not only the construction management, construction technology, construction standards of competition, but also the cost control, financial control, with particular reference to the control and management of tax competition.Because of China’s tax planning management theory to set up relatively late, at the same time based on the differences in business philosophy and business environment. Construction enterprises in the different national laws and regulations, rules and regulations, especially in how to comply with more follow the local tax management system problems.This paper mainly from overseas project tax planning has a large space, and the whole tax aspect has a pivotal enterprise income tax aspects of the. This paper to petroleum Ecuador’s Pacific refinery project as the research object, according to the actual situation and characteristics of management of project of Ecuador. In Ecuador enterprise income tax law as the basis, for the design of the project out of the income tax planning scheme. The full text is divided into five parts: the first part is the introduction. It mainly introduces the background and significance of the petroleum Ecuador’s Pacific refinery project planning, as well as tax planning method for the project. The second part is the related theory, the meaning and characteristic of tax planning, and the theoretical basis of tax planning in this paper.. The third part introduces the local tax laws and regulations from Ecuador, and analyzes the accounting standards that must be followed. The fifth part points out the risk identification and risk avoidance of the project of the Ecuador project on the enterprise income tax planning.This article mainly from the tax administration of overseas project has a larger space, but also has the income tax play a decisive role in the whole tax of. Through the research on the overseas project income tax planning background, research significance and research theories and methods, combined with the Ecuador Pacific refinery project planning, in accordance with the problems and trend of income tax, local tax and tax planning of the target as the guide, through the cost of the concrete introduction, specific measures, planning process and the influence of one by one analysis, hoping to solve the Ecuador Pacific refinery project in the local income tax problems, China’s overseas project income tax planning to produce a reference...