受制于甲方的采辦渠道和國內(nèi)制造業(yè)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(yè)務(wù),采辦能力和進出口管理水平直接制約著境外工程項目的管理水平和核心競爭力。

國內(nèi)企業(yè)在參與境外工程項目競標(biāo)階段,通常處于相對弱勢地位,為獲取中標(biāo)需在商務(wù)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(zhí)行甲方的批準(zhǔn)供應(yīng)商名(Approved Vendor List，AVL)。

在中標(biāo)獲得境外工程項目合同后,國內(nèi)企業(yè)向甲方推薦國內(nèi)秀供應(yīng)商,甲方從對項目有利角度出發(fā)會選擇性批準(zhǔn)一部分秀的國應(yīng)商；同時,伴隨著我國制造業(yè)的不斷發(fā)展,已有部分國內(nèi)的秀制造商會直接出現(xiàn)在甲方的AVL名中。由此,在境外工程項目的執(zhí)行階段,國內(nèi)企業(yè)將面臨針對同一物資,可供選擇的采辦渠道既有國外供應(yīng)商又有國應(yīng)商的情況,招標(biāo)文件和評標(biāo)標(biāo)準(zhǔn)的制定將需要著考慮。

根據(jù)有關(guān)稅收規(guī)定,進料加工自營或者委托 出口的貨物生產(chǎn)企業(yè)增值稅執(zhí)行“免、抵、退”稅辦法,及出口貨物在產(chǎn)品的銷售環(huán)節(jié)免稅,內(nèi)、外銷貨物進項稅額準(zhǔn)予抵扣的部分與銷項稅稅額抵扣,不足抵扣的按規(guī)定申報 退稅；

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