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自修订版《中华人民共和国增值税暂行条例》、《中华人民共和国增值税暂行条例实施细则》先后颁布后,在现实的经济实践中,由于配套税法体系的不健全,EPC总承包商给业主就外购设备部分开具增值税专用发票及设备价格如何确定,存在着一定的财税风险,笔者就此问题做一粗浅的探讨。
Since the revised version of the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax have been promulgated one after another, in the actual economic practice, due to the imperfect supporting tax law system, EPC general contractor Part of the purchased equipment issued VAT invoices and equipment prices how to determine, there is a certain tax risk, the author of this issue to do a superficial discussion.