受制于甲方的采辦渠道和國內制造業(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,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。

國內企業(yè)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(zhí)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(yè)向甲方推薦國內秀供應商,甲方從對項目有利角度出發(fā)會選擇性批準一部分秀的國應商；同時,伴隨著我國制造業(yè)的不斷發(fā)展,已有部分國內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商又有國應商的情況,招標文件和評標標準的制定將需要著考慮。

根據(jù)有關稅收規(guī)定,進料加工自營或者委托 出口的貨物生產企業(yè)增值稅執(zhí)行“免、抵、退”稅辦法,及出口貨物在產品的銷售環(huán)節(jié)免稅,內、外銷貨物進項稅額準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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