摘要
设计企业作为主体开展EPC总承包具有诸多优势,成为建筑市场发展的趋势。但是EPC总承包项目涉及多种应税行为,根据国家营改增的任务及要求,其中的设计、施工业务均被纳入改革范围,且分属不同的增值税应税项目,税务筹划工作将受到很大影响。通过测算两种以设计企业为主体的总承包合同方案税改前后的税负变化,发现将总承包合同额向适用税率较低部分适当倾斜可实现企业的合理节税,但营改增前后的调整方式和减税效果均存在明显差异。据此从设计企业视角提出营改增后开展EPC总承包时需注意灵活掌握税收政策、混业经营分开核算、控制进项税抵扣时间及比例、合理运用税收优惠政策等问题,以期为设计企业开展EPC总承包税务筹划提供可行性建议。
There were many advantages to carry out the EPC general contracting for design enterprise as the main body. It would become the development trend of the construction market. But according to the national tasks and requirements of replacing business tax with value-added tax,design and construction in EPC general contracting project were classified into the scope of reform,and belonged to different VAT taxable items. The tax preparation would be affected badly. By measuring two contracting way＇s tax changes for design enterprise,the tax preparations as tilting total contract value to the lower tax rate part can achieve reasonable tax-efficient for design enterprises,but the way and effect are different after replacing business tax with value-added tax. Accordingly,we put forward some important problems in the process,such as mastering the tax policy,separating mixed management,controlling input tax deduction time and proportion,using of the preferential tax policy and other issues,in order to provide feasible suggestions for the design enterprises＇ tax preparation.
出处
《土木工程与管理学报》
北大核心
2016年第2期79-82,89,共5页
Journal of Civil Engineering and Management
基金
2015年河南省教育厅人文社会科学研究一般项目(2015-QN-021)
关键词
营改增
设计企业
EPC总承包
税务筹划
replacing business tax with value-added tax
design enterprise
EPC general contracting
tax preparation
