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工程总承包,又称EPC项目(Engineering工程设计;Procurement采购;Construction施工),是在20世纪50年代对外提供经济援助的基础上发展起来的。经过几十年的发展,现今中国企业承揽的EPC业务已遍及100多个国家和地区,2012年新签合同额达到1500亿美元。中国企业承揽国际EPC项目,必须向海关申报出口大量的设备、物资,这期间涉及到繁杂的商品归类。很多国内EPC总包企业,都有过因商品编码申报错误,造成出口骗取退税、出口逃避证件等违法事实而受到处罚的经历;也不同程度地存在因商品编码申报错误,而给企业带来出口退税损失的问题。为此,本刊开辟《EPC项目出口通关指南》专栏。首先以火电站EPC项目为案例,按照电站系统设备的构成顺序,连续刊发文章。在介绍设备功能、结构、用途等确定商品归类所需信息的基础上,准确列明设备所对应的商品编码,以及在2013年版《中华人民共和国进出口税则》中所对应的国家出口贸易政策。火电站系统设备刊发完毕后,还将陆续刊发水泥熟料生产线、钢带连续镀锌生产线、水电站等中国企业在国外承包较多的EPC项目设备出口通关指导文章。
Engineering general contracting, also known as EPC project (Engineering design; Procurement procurement; Construction Construction), was developed in the 1950s on the basis of economic assistance provided. After several decades of development, the EPC business contracted by Chinese enterprises now covers more than 100 countries and regions. In 2012, the newly signed contract amount reached 150 billion U.S. dollars. Chinese enterprises to undertake international EPC projects, must declare to the Customs export large quantities of equipment, supplies, this period involves the complex classification of goods. Many domestic EPC general contractors have been punished for illegal reporting of commodity codes, resulting in export frauds such as tax rebates and evasion of export evasion; and to some extent, they have been experiencing export penalties due to incorrect reporting of commodity codes Tax refund loss problem. To this end, we opened the “EPC project export clearance guide” column. First of all, taking the EPC project of thermal power station as a case, articles are published continuously according to the composition order of power plant system and equipment. On the basis of introducing the information needed to determine the function, structure and use of equipment, etc., to classify the goods corresponding to the equipment, and accurately identify the corresponding product code in the 2013 version of the “Export and Import Tariff of the People’s Republic of China,” the corresponding national export trade policy . After the power plant system equipment is published, a series of guidance articles on the export of EPC equipment and equipment will be issued successively, including cement clinker production line, continuous galvanized steel production line, hydropower station and other Chinese enterprises.