With the coming off of World Cup and Rio Olympic Games, the Brazilian economy will have a big leap, more and more Chinese enterprises have begun to focus on it and enter into the its market. But Brazil's tax type is more, tax is high, and the tax legal system is complex, which have significant impact on the project economic benefit. This paper briefly described the Brazil's tax system and tax risk from the perspective of tax risk management, and put forward some suggestions from tax planning, capital management and payment mode etc., providing reference for the engineering contracting enterprises in China.%院随着世界杯足球赛和里约奥运会的先后举行,巴西经济将有一个大的飞跃,越来越多的我国企业已经开始关注并涉足巴西这一市场。但巴西税种多、税赋高、税收法律体系复杂,对项目经济效益有重大影响。本文从税务风险管理的角度,对巴西税收制度和税务风险进行简要介绍,并从税务筹划、资金管理和付款模式等方面提出一些建议,供我国工程承包企业参考。
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