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随着国家的税制改革,企业所承担的税负也将随之发生变化,如何做好税务筹划工作就成为了增值税转型后的各企业税务筹划工作的重中之重,本期案例的作者从企业的实际出发,对增值税转型后EPC总承包项目税务筹划问题进行探讨,在考虑到多方利益的基础上,针对EPC总承包项目所面临的被认定为混合销售、重复纳税、加价销售和价外收入带来税负增加等风险提出了不同税务筹划方案,同时通过对税务筹划方案可能面临的风险进行分析,为EPC总承包项目税务筹划工作提供了非常有价值的
With the reform of the tax system in the country, the tax burden on enterprises will also change. How to do a good job in tax planning has become the most important tax planning work for enterprises after the VAT transformation. The authors of this issue Based on the reality of the enterprise, this paper discusses the tax planning of the EPC general contracting project after the VAT transformation, and on the basis of multi-stakeholder interests, in view of the problems that the EPC general contracting projects face such as mixed sales, double taxation, Different taxes brought by the increase of tax revenue and other risks bring forward different tax planning solutions. At the same time, by analyzing the risks that the tax planning solutions may face, this project provides very valuable tax planning for EPC general contracting projects