| 中国承包商应对印度BOCW劳工福利税的策略分析 |
| |
| 引用本文： | 姜伟,李凌.中国承包商应对印度BOCW劳工福利税的策略分析[J].南亚研究季刊,2012(2):70-73,111,112. |
| |
| 作者姓名： | 姜伟 李凌 |
| |
| 作者单位： | 1. 山东电力建设第一工程公司
2. 山东省长途电信传输局财务部 |
| |
| 摘 要： | “BOCW劳工福利税”，是印度联邦以单行法形式规定的一种用于保障和促进建筑工人福利的具有社会保障基金性质的税赋。主管机构为依法设立的各级BOCW劳工福利委员会。法律规定的BOCW劳工福利税的缴费标准为雇主建设成本的1％。对在印度进行国际工程承包的中国承包商来说，BOCW劳工福利税的征收可能造成成本增加、发生有关纠纷的风险上升。为降低成本、避免纠纷，中国承包商必须了解与印度BOCW劳工福利税法律适用有关的具体问题，积极应对。
|
| 关 键 词： | 中国承包商 应对 印度 BOCW劳工福利税 |
Analysis of Strategy for Chinese Contractors in Dealing with Indian BOCW Labor Cess Tax |
| |
| Jiang Wei & Li Ling.Analysis of Strategy for Chinese Contractors in Dealing with Indian BOCW Labor Cess Tax[J].South Asian Studies Quarterly,2012(2):70-73,111,112. |
| |
| Authors: | Jiang Wei & Li Ling |
| |
| Institution: | Jiang Wei & Li Ling |
| |
| Abstract: | The BOCW Labor Cess is a tax of social security fund nature,stipulated by Indian federal administration and aimed at safeguarding and promoting the welfare of construction workers.The set payment standard of BOCW Labor Cess is 1% of construction cost of employer.The collection of BOCW Labor Cess may cause cost increase and possibly related dispute risks for Chinese contractors who conduct overseas engineering contracts in India.To reduce the cost and avoid potential disputes,Chinese contractors have to understand specific issues of applying BOCW labor laws and actively respond to them. |
| |
| Keywords: | |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
