国际工程承包是中国企业在海外开展业务的重要形式。近年来,中国企业的国际工程承包业务发展势头迅猛。然而,由于缺乏对项目所在国税制及业务本身涉税问题的了解,国内总承包商在海外开展国际工程承包业务时往往容易产生税务风险。本文以埃塞俄比亚为例,按照国际工程承包项目运作流程,逐一梳理项目各环节涉及的税务问题,并探讨解决问题的思路。 International project contracting is an important form of Chinese enterprises doing business overseas. In recent years, the international contracting business of Chinese enterprises has been developing rapidly. However, due to the lack of understanding of taxation issues in the country where the project is located and its own tax implications, domestic general contractors tend to be prone to tax risks when engaging in international engineering contracting overseas. Taking Ethiopia as an example, this paper reviews the tax issues involved in all aspects of the project in accordance with the operation process of international project contracting projects and explores the solutions to the problems.