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EPC,中文名称设计、采购、施工,是近年来比较推崇的工程总承包模式。其克服了传统模式“设计-采购-施工”相互脱节分离的缺点,符合世界工程建设承包模式的潮流,为我国经济发展做出了卓越贡献。由于EPC总承包模式处于混合经营的范畴,依据我国税法的规定,需要承担不同的税负。且2016年5月后我国全面推行营改增,就更加要求企业在经营的过程中做好纳税筹划工作,为企业节约税负及避免涉税风险。笔者结合工作实际以及营改增的相关政策对EPC总承包工程项目的纳税筹划提出几点建议,希望可以对经营模式相似的企业起到帮助作用。
EPC, Chinese name design, procurement, construction, is more respected project contracting mode in recent years. It overcomes the shortcoming of the traditional mode of “design-purchase-construction” being separated from each other and in line with the trend of the contracting mode of the world engineering construction and has made outstanding contributions to the economic development of our country. As the EPC general contract mode is in the category of mixed operation, according to the provisions of the tax law of our country, different tax burden needs to be borne. And after May 2016, China’s full implementation of the VAT reform will further require enterprises to make tax planning in the course of business operation, save tax burden for enterprises and avoid tax-related risks. The author put forward some suggestions on the tax planning of the EPC general contracting projects based on the actual work and the relevant policies of the VAT reform, hoping to help the enterprises with similar business models.