浅析工程设计业总承包业务税法条款的适用性

指出从事工程总承包业务的工程设计企业，应如何缴纳税款．设备采购是否需缴纳增值税等问题应如何理解与实施，税企双方与税务部门之间存有分歧。通过一系列分析，笔者认为：工程设计行业从事工程总承包业务，是一项鼓励型的新型业务，在增值税转型的今天，应按《中华人民共和国营业税暂行条例实施细则》第八条的规定，来确定上述税务问题是合适的，既符合产业方向，又满足业主需要，还能消除国税与地税间的理解不一致问题。

A Brief Analysis on Applicability of Tax Law Terms for General Contracting Business in Engineering Design

It was pointed out that how to understand and implement the problems such as how the engineering design enterprises engaging in general contracting business should pay tax, and whether to pay value - added tax （VAT） for the purchase of equipment, etc. and divergences exist between Tax Bureaus and enterprises, and between various Revenue Departments. After a series of analysis, conclusions are as follows： The engineering design that takes on general contracting business is a new encouraging business. During today＇s VAT transformation period, whether the aforesaid tax issues are appropriate should be confirmed in accordance with the stipulations of Article 8 of DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATION OF THE PEOPLE＇S REPUBLIC OF CHINA ON BUSINESS TAX, which not only fits in with Industry orientation and needs of owners, but can eliminate the understanding of disagreement between National Tax and Local Tax.