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浅析EPC总承包项目中的涉税和竣工验收问题
引用本文:刘红光.浅析EPC总承包项目中的涉税和竣工验收问题[J].港工技术,2011(4):45-47.
作者姓名:刘红光
作者单位:中交第一航务工程勘察设计院有限公司,天津300222
摘    要:随着具有总承包资质的施工单位逐渐增多,采用设计—采购—施工总承包模式(EPC)建设的交钥匙工程项目也越来越多,某些工程企业由于对这种管理模式的理解和掌握并未完全到位,往往会在项目管理和项目实施过程中遇到问题.通过对EPC总承包工程项目中的涉税和竣工验收问题的探讨,为广大总承包单位在规避项目损失方面提供参考.

关 键 词:EPC总承包项目  交钥匙工程:设备采购  营业税  竣工验收

Analysis on Issues Involving Tax and Check of Acceptance in EPC General Contracting Project
Liu Hongguang.Analysis on Issues Involving Tax and Check of Acceptance in EPC General Contracting Project[J].Port Engineering Technology,2011(4):45-47.
Authors:Liu Hongguang
Institution:Liu Hongguang (CCCC First Harbor Consultants Co., Ltd., Tianjin 300222, China)
Abstract:When the number of companies qualified for EPC contracts is gradually increasing, more and more turn-key projects are implemented, which follow EPC general contracting mode, i.e. engineering, procurement and construction. However, few companies totally understand and grasp the management mode, and most of them have to encounter the problems in the management and implementation of the project. The discussion is made for the issues involving taxes and check of acceptance in EPC general contracting project, which will provide the reference for the companies avoiding loss in EPC projects.
Keywords:EPC general contracting project  turn-key project  procurement of equipment  sales tax  check of acceptance
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