EPC合同中营业税与增值税税负统筹探讨

石油建设项目EPC总承包合同的税负统筹是一项系统工程,政策性强,关系到各方利益。营业税和增值税是税负统筹的重点,应尽量以增值税形式纳税,减少营业税应税额。总承包商纳税统筹应考虑：取得增值税一般纳税人资格;将EPC总承包合同按设计、采购、施工的框架进行拆分;采购合同尽量采用由供应商将增值税发票直接开具给项目业主的形式;合理提高采购购置费中归入设备范畴的种类与数量;适当提高采购合同覆盖范围,合理利用混合销售行为相关规定。对于采购运输费增值税的抵扣,为合理增加进项税抵扣额,总承包商宜直接与具备自开票纳税人资格或代开票纳税人资格的运输单位签署运输合同,取得货物运输发票;或者总承包商根据采购地域分布,建立若干货运中心,自行组织货物运输。

Factors to consider in reducing the business-tax & value-added-tax burden under EPC contracts

In a general contractor’s consideration of the factors affecting taxation under a general EPC contract for an oil construction project,business taxes and value-added taxes are the two heaviest tax burdens and therefore the focal points in overall tax planning.The value-added-tax type of taxation should be maximized,and the business-tax type of taxation should be minimized.The general contractor should consider the following factors in overall tax planning:acquiring general taxpayer qualification for a value-added tax;splitting up the general EPC contract into design,purchase and construction phases;issuing a value-added tax invoice as supplier to the project employer directly under the purchase contract;enhancing categories and quantities in the scope of equipment reasonably claimed as purchase costs;increasing the coverage of purchase contracts as appropriate to take advantage of related regulations on mixed sale behavior.To reasonably increase the amount of input tax deducted such as transportation value-added taxes,the general contractor should sign transport contracts directly with transportation companies qualified as self-billing taxpayers or on behalf of eligible billing taxpayers and get billed,or the general contractor should build several freight centers and organize goods transportation by itself corresponding to the distribution of purchase regions.