摘要
从EPC项目税会差异的来源入手,通过对差异进行分类,逐项分析各层次下差异可能引起的纳税调整,并在此基础上对EPC项目四种主要拆分方式下的差异及风险进一步剖析,以期为总承包商定位EPC财税风险管理的重难点提供方向。
Starting from the sources of the differences in tax and accounting of EPC project,this paper analyzes the tax adjustment caused by the differences in each level item by classification of the differences.On this basis,further analyzes the differences and risks under the four main splitting modes of EPC projects,in order to provide direction for the general contractor to locate the key and difficult points of EPC financial and tax risk management.
作者
程珣
CHENG Xun(State Grid Chongqing Economic and Technological Research Institute,Chongqing 401121,China)
出处
《建筑经济》
北大核心
2020年第10期38-41,共4页
Construction Economy
关键词
EPC总承包
收入准则
税会差异
税务管理
EPC
revenue standard
book-tax difference
taxation administration
