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摘要:从EPC项目税会差异的来源入手,通过对差异进行分类,逐项分析各层次下差异可能引起的纳税调整,并在此基础上对EPC项目四种主要拆分方式下的差异及风险进一步剖析,以期为总承包商定位EPC财税风险管理的重难点提供方向。
关键词:EPC总承包;收入准则;税会差异;税务管理
Abstract:Starting from the sources of the differences in tax and accounting of EPC project,this paper analyzes the tax adjustment caused by the differences in each level item by classification of the differences. On this basis,further analyzes the differences and risks under the four main splitting modes of EPC projects,in order to provide direction for the general contractor to locate the key and difficult points of EPC financial and tax risk management.
Keywords:EPC;revenue standard;book-tax difference;taxation administration
参考文献
[1] 刘沛君.新收入准则对建造合同的影响[J].财务与会计,2018(11).
[2] 徐鑫.新《收入准则》对企业所得税处理的影响与思考[J].税务研究,2018(10)
建筑经济,2020(10):38-41