EPC总承包纳税分析

EPC总承包涉及设计、采购和施工等经营活动,既提供设计及采购服务、建筑安装劳务,又销售设备及材料等货物,而且货物销售与劳务服务往往交织在一起。货物销售、劳务服务,或者两者的"混合销售",均是增值税或营业税的征税对象。本文通过解读我国现行的流转税政策,解剖EPC总承包经营活动,分析承包商的营业税、增值税纳税义务。并结合EPC总承包案例的具体情形,分析计算营业税、增值税的应纳税金。

Taxation analysis for EPC projects

EPC contract involves engineering,procurement and construction activities.The EPC contractor not only provides engineering,procurement and construction services,but also sells material and equipment which are often mixed with the services.Whether it is sale of material goods or services or sale of both, they are obliged for VAT or business tax.On the basis of understanding of China s current taxation policies, the EPC activities are studied and the obligations of paying business tax and value added tax(VAT)...