EPC项目跨县(市、区)提供建筑服务增值税预缴问题探讨  

Research on VAT prepayment of construction services provided by EPC projects across counties( cities,districts)

作　　者：韩伟 Han Wei(Finance Department,Zhongye Changtian International Engineering Co.,Ltd,Changsha 410007)

机构地区：[1]中冶长天国际工程有限责任公司财务部,长沙410205

出　　处：《工程建设》2018年第10期74-78,共5页Engineering Construction

摘　　要：基于EPC项目跨县(市、区)提供建筑服务增值税预缴的政策分析,就营改增后增值税预缴存在的项目实际执行上与税务预缴执行上的时间冲突、项目各地税务机关执行标准不统一等问题,提出建立项目经理负责制管理,加强项目内部管理,建立项目预缴台帐,加强合同管理及加强业务培训等管理对策。Based on the policy analysis of VAT prepayment for construction services provided by EPC projects across counties （ cities, districts）, in view of related issues of VAT prepayment after sales tax is changed into VAT, such as the time conflict between its actual implementation in project and prepayment implementation in tax business and discrepancy in execution standards of taxing authorities of different project site etc, the management countermeasures are proposed, including establishing the project manager responsibility system management, strengthening the internal management of project, setting upthe project prepayment account, intensifying contract management and strengthening business training etc.

关 键 词：EPC项目 建筑服务 增值税 预缴 

分 类 号：F812.42[经济管理—财政学]