西气东输工程税收筹划案例分析

西气东输工程所需的建设资金是通过对外招商引资而筹集的,因此东输之天然气价格是各方关注的焦点。通过税收筹划,既保证上中下游投资者获得与其投资风险相适应的投资回报,同时又使天然气消费者所支付的价格控制在可接受的水平,是解决供需双方价格矛盾的关键。文章介绍了西气东输税收筹划三个方面的具体做法,指出了其对于国内天然气供应和进口国外天然气税收筹划的借鉴意义

Analysis on Taxation Payment Schedule in West-east Gas Pipeline Project

Construction capitals for west-east pipeline project are funded by attracting foreign investment, natural gas pricing, therefore, becomes the focus. By means of tax payment schedule, a way to make investors obtaining investment returns matching up to their investment risks, controlling prices offered by consumers within a acceptable range as well become the key point to solve price conflict between two parts. Experiences of tax payment schedule in west-east gas pipeline project have reference significance for domestic gas supply and gas imports.