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增值税转型与EPC总承包管理模式的冲突是当前石油石化建设项目亟需解决的纳税难题。2009年1月1日起在全国范围施行的增值税转型是国家鼓励投资项目建设的一项重大举措,将大幅降低企业设备投资的纳税负担。近几年,国内炼化装置建设项目较多,并广泛采用EPC总承包项目管理模式,但由于该管理模式在国内刚刚兴起,增值税立法过程中并未充分关注到其特殊性,导致EPC总承包项目在增值税转型政策具体应用过程中遭遇瓶颈,引发了一定的财税风险,已成为各建设项目的纳税筹划难题。
The conflict between value-added tax reform and EPC general contract management mode is a tax payment problem urgently needed to be solved in the current petroleum and petrochemical construction projects. Since January 1, 2009, the nationwide implementation of the VAT reform is a major measure for the state to encourage investment projects and will substantially reduce the tax burden on enterprises’ equipment investment. In recent years, there are many construction projects of domestic refining and petrochemical plants, and EPC general contracting project management mode has been widely adopted. However, due to the newly emerging management mode in China, the particularity of the EPC total The contracting project has encountered a bottleneck in the specific application of value-added tax (VAT) transition policy, which has triggered some fiscal and tax risks and has become a tax planning problem for various construction projects.