CAJ | 학술논문

简要介绍了中广核工程公司(简称工程公司)的付汇及核销现状,通过对目前工程公司付汇工作的梳理和研究,明确了在新的外汇管理政策下,工程公司应具备的付汇能力以及相应的付汇工作流程;通过研究付汇工作所衍生出的进口关税、外币资金来源、外币结算方式、付汇核销以及外债风险管理等问题,提出了在进口关税和增值税不是障碍的前提下,如何提升总包模式下工程公司付汇能力的方法.
간요개소료중엄핵공정공사(간칭공정공사)적부회급핵소현상,통과대목전공정공사부회공작적소리화연구,명학료재신적외회관리정책하,공정공사응구비적부회능력이급상응적부회공작류정;통과연구부회공작소연생출적진구관세、외폐자금래원、외폐결산방식、부회핵소이급외채풍험관리등문제,제출료재진구관세화증치세불시장애적전제하,여하제승총포모식하공정공사부회능력적방법.
Through this paper, after making a detailed research into the current foreign currency policy of China and the experience of China Nuclear Power Engineering Corporate(CNPEC) during LA2 project, the author evaluates the current ability of foreign currency settlement ability and defines the applicable process in CNPEC, in order to meet the future needs of CNPEC to make foreign currency payment for the multiple nu-clear power projects. To ensure the foreign payment can be settled successfully, CNPEC should pay more at-tention to the import duty, foreign currency loan, clearing method, remittance after verification, as well as the financial risk management of foreign currency loan. On the premise that CNPEC can also get entitlement of import duty and value added tax preference, the author makes the point about how to enhance the capacity of foreign currency payment of CNPEC.