受制于甲方的采辦渠道和國內制造業水平的限制,境外工程項目面臨大量的采辦,同時,國家對于進出口管理的各項政策顯著影響到采辦業務,采辦能力和進出口管(guan)理水平(ping)直接制約著境外工程項(xiang)目的管(guan)理水平(ping)和核心(xin)競爭力。

國內企業在參與境外工程項目競標階段,通常處于相對弱勢地位,為獲取中標需在商務方面向甲方做出一系列讓步,其中就包括在采辦渠道的選擇方面需執行甲方的批準供應商名(Approved Vendor List，AVL)。

在中標獲得境外工程項目合同后,國內企業向甲方推薦國內秀供應商,甲方從對項目有利角度出發會選擇性批準一部分秀的國應商；同時,伴隨著我國制造業的不斷發展,已有部分國內的秀制造商會直接出現在甲方的AVL名中。由此,在境外工程項目的執行階段,國內企業將面臨針對同一物資,可供選擇的采辦渠道既有國外供應商又有國應商的情況,招(zhao)標文(wen)件和評(ping)標標準的(de)制定(ding)將需要著考慮。

根據有關稅收(shou)規定,進料加工自(zi)營(ying)或(huo)者(zhe)委(wei)托(tuo) 出口(kou)的貨(huo)物生產(chan)企業增值稅執(zhi)行(xing)“免、抵、退”稅辦(ban)法,及出口貨(huo)物在產品的銷(xiao)售環節免稅,內、外銷貨(huo)物(wu)進項(xiang)稅額(e)準予抵扣的部分與(yu)銷項(xiang)稅稅額(e)抵扣,不足抵扣的按(an)規定申報 退稅(shui)；

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