对外工程承包中的法律风险预防探究

　　摘要

　　随着全球经济一体化的发展，各国之间的合作越来越频繁，由此将给对外工程承包带来一个非常广阔的发展领域，对外工程承包是各国之间经济合作、劳工合作、资源交流、市场交流的一个重要渠道，为各国、各公司带来了巨大的市场机遇。我国加入世贸组织十多年以来，对外工程承包呈现出跨越式发展的良好势头，工程承包水平持续提升，大型项目不断增多，工程承包结构和领域不断优化，涉及石化、交通、电力和电子通讯等领域的项目合作，使对外工程承包逐步实现了从数量规模型向质量效益型转变。

　　虽然近年来我国承包商在对外工程承包取得了一定的成绩，但也应该看到，在对外承包工程时仍然面临着严峻的形势，伴随而来的风险也是越来越多。很多承包商在目标国承包工程的过程中，由于不了解目标国的具体情况、不熟悉当地法律法规以及相关政策，加之自身经验的缺乏，经常发生一些意料之外的风险事件，导致工程成本增加，进度拖延，损失惨重。当然，对于任何一个承包商来说，对外工程承包所面临的风险都是一个无法回避的事实。通常情况下，对外工程承包主要存在的风险包括政治风险、金融风险、法律风险、技术风险、项目管理风险等诸多方面，归根结底来看，所有的这些风险因素都与当地相关领域的法律法规息息相关，只有掌握好当地社会环境差异、法律体系差异、国际惯例差异等影响因素，才能更好地、有效降低对外工程承包过程中的项目风险，保证工程项目的顺利进行，由此看来，对外工程承包过程中的法律风险防范显得尤为重要。

　　正是基于此目的，本论文立足于法律风险的视角，结合对外工程承包的概念、特征以及法律依据等外部环境，分析了我国承包商在对外工程承包过程中可能存在的法律风险，并且从法律风险的表现、法律风险的防范对策、相关建议等方面进行了详细阐述。虽然对外工程承包过程中法律风险的表现形式多种多样，但这些风险主要可以归纳为合同相关法律风险、税务相关法律风险、劳工相关法律风险、环保相关法律风险以及知识产权相关法律风险这五个方面的内容。因此，本论文关于法律风险的表现以及法律风险的防范对策，主要从这五个部分加以论述，涵盖了合同条款、合同范围、合同争议、税收政策、会计年度、关税税率、劳工政策、劳资关系、环保法规、公众舆论、核心技术的自主知识产权、专利技术等方面内容。虽然各国的法制环境、法律背景、法治传统等方面存在诸多不同，不少做法也无法照搬，但相关法律实践的经验足以借鉴和引起思考。因此，在本文的最后，考虑到国家“走出去”战略的深入实施，以及未来积极开拓国际市场的大背景，为使承包商在对外承包工程时少走弯路，提前做好准备，本论文提出了几点法律相关建议，以确保承包商能够更好的在对外工程承包过程中应对法律风险。

　　本论文通过对国外工程承包法律风险及对策的研究，希望提高项目管理者对项目管理敏感因素的了解，及时改善项目资源的分配和使用，增加项目实施的信心；同时也提醒项目管理者在对外工程承包过程中，既要关注各项风险应对措施的灵活调节，也要重视相关合同以及了解当地法律法规的独特性，提前建立预防手段，加强对法律风险的管控能力，才能有效的防范法律风险；另外，通过本论文的研究，也希望对我国企业科学开展对外工程承包业务进行有序指导与规划，树立正确的法律观念与意识，为对外工程承包的稳定发展奠定坚实基础。

　　关键词：对外工程承包；法律风险；防范对策；相关建议

　　ABSTRACT

　　With the development of global economic integration, cooperation among nationsbecomes more and more frequently, which can give foreign project contracting a verybroad field in future. Foreign project contracting provides an important channel foreconomic and labor cooperation, resource exchange and marketing communicationsbetween countries, simultaneously creating tremendous market opportunity to nationsand companies. Ever since China's accession to the WTO ten years ago,foreign projectcontracting showed a good development trend with continuous increment of projectcontracting levels and growing large-scale projects. Optimization of project contractingfrom structures and fields involving petrochemical, transportation, electricity andelectronic communications realizes a turnover of foreign project contracting fromquantity to quality.

　　Although in recent years Chinese contractors overseas made certain achievementsin project contracting, it still should be noted that the foreign contracted projects arefacing a grim situation with increasing risks. Unexpected risk events resulting inincreased project costs, schedule delays and losses occurred with contractors' lackunderstanding of the specific circumstances in target country, unfamiliar with the locallaws,regulations and relevant policies and lacking of their own experience. For anycontractor, the risk faced by foreign project contracting is an unavoidable fact with nodoubt. In normal condition,the risk of foreign project contracting mainly includespolitical risk, financial risk, legal risk, technical risk and project management. Insummary all of these risks are associated with local laws and regulations. Only when thedifferences of local social environment, the legal system and international practice arewell understood, the risk of foreign project contracting can be effectively reduced. Thena smooth progress of the project can be ensured. Therefore, it is very important to betterimprove the legal risk prevention in foreign project contracting.

　　Based on this purpose, this paper analyzed the legal risks that might exist in ouroverseas project, elaborated a legal performance risks, preventive measures, andresponded solutions in detail based on external influenced factors such as perspective ofthe legal risk, the concept and features of foreign project contracts, and legal sources.

　　Although legal risks in foreign project contracting process varied a lot,these risks canbe summarized as contract-related risks, tax-related risk, labor-related risk,environment-related risks and intellectual property related risk. Therefore, this paperdiscusses the presence and preventive measures of legal risks from the five aspectsmentioned above, covering the contract items, scope, possible disputes,tax policy,fiscal, tariff rates, labor policies, labor relations, environmental regulations, publicopinion, independent intellectual property core technology and patents. Although manydifferences exist in different countries of legal environment, background and traditions,many practices can not be copied. Still effective experience can be learned. Therefore,in the end of this paper, considering implementation of “go-out” policy proposed by ourcountry, and the actively explored international market background in future, severalpoints were given to ensure the contractor be able to better respond to legal risks inoverseas project contracting to prevent detows and help them better prepare.

　　In this paper, through the study of foreign project contracting legal risks andcountermeasures,the understanding of project management and related sensitive factorswill be elaborated; the allocation and use of project resources will be timely improved;the confidence of project will increase. Besides, it should be reminded for projectmanagers in foreign project contracting process that it is necessary to focus on theflexible adjustment of the risk response measures, and also to attach importance to therelevant contracts and understand the uniqueness of local laws and regulations, establishin advance means of prevention to strengthen the legal risk management and controlcapabilities. So the legal risks can be effectively prevented. In addition,the study of thispaper should provide guidance and planning for Chinese enterprises to carry outscientifically foreign engineering contracting business, establish the correct legalconcepts and coiisciousness, and lay a solid foundation for the stable development offoreign project contracting.

　　Key words: oversea project contracting; legal risk; countermeasures ; relativesuggestion

    目录

　　摘要

　　ABSTRACT

　　引言

　　-、我国对外工程承包概述

　　（一）对外工程承包概念和特征

　　（二）我国对外工程承包的法律依据

　　二、我国对外工程承包主要法律风险

　　（一）合同相关法律风险

　　（二）税务相关法律风险

　　（三）劳工相关法律风险

　　（四）环境相关法律风险

　　（五）知识产权相关法律风险

　　三、我国对外工程承包法律风险防范措施

　　（一）合同相关法律风险防范措施

　　（二）税务相关法律风险防范措施

　　（三）劳工风险防范措施

　　（四）环境相关法律风险防范措施

　　（五）知识产权相关法律风险防范措施

　　四、我国对外工程承包其他相关对策与建议

　　（一）聘请高素质法律顾问，评估控制法律风险

　　（二）开展法律尽职调查，做好目标国法律环境分析

　　（三）构建法律风险防范机制，提高风险管理水平

　　（四）完善风险管理流程，全过程管理法律风险

　　（五）加强法律队伍建设，提高法律人员专业素质

　　结语

　　参考文献

　　致谢