营改增制度下设计企业EPC总承包税务筹划

发布时间：2018-04-21 19:05

本文选题：营改增 + 设计企业　；参考：《土木工程与管理学报》2016年02期

【摘要】：设计企业作为主体开展EPC总承包具有诸多优势,成为建筑市场发展的趋势。但是EPC总承包项目涉及多种应税行为,根据国家营改增的任务及要求,其中的设计、施工业务均被纳入改革范围,且分属不同的增值税应税项目,税务筹划工作将受到很大影响。通过测算两种以设计企业为主体的总承包合同方案税改前后的税负变化,发现将总承包合同额向适用税率较低部分适当倾斜可实现企业的合理节税,但营改增前后的调整方式和减税效果均存在明显差异。据此从设计企业视角提出营改增后开展EPC总承包时需注意灵活掌握税收政策、混业经营分开核算、控制进项税抵扣时间及比例、合理运用税收优惠政策等问题,以期为设计企业开展EPC总承包税务筹划提供可行性建议。
[Abstract]:Design enterprises as the main body of EPC general contracting has many advantages, become the trend of the development of the construction market. However, the EPC general contracting project involves a variety of taxable behaviors. According to the tasks and requirements of the national operation reform, the design and construction business are all included in the reform scope, and they belong to different VAT taxable items. Tax planning will be greatly affected. By calculating the changes of the tax burden before and after the tax reform of the two general contract schemes with the design enterprise as the main body, it is found that the reasonable tax saving can be realized by tilting the contract amount of the general contract to the lower part of the applicable tax rate. However, there are significant differences in the adjustment and tax reduction before and after the camp reform. From the angle of view of design enterprise, this paper puts forward some problems, such as flexible control of tax policy, separate accounting of mixed business and management, control of the time and proportion of tax deduction, reasonable use of preferential tax policy, etc., when developing EPC general contract after operation reform and increase, etc. In order to design enterprises to carry out EPC general contract tax planning to provide feasible advice.
【作者单位】：安阳师范学院建筑工程学院;
【基金】：2015年河南省教育厅人文社会科学研究一般项目(2015-QN-021)
【分类号】：F426.92;F406.7

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