| Issued by the general office of the State Council in September 27,2016 o f the "guidancee on the development of prefabricated construction issued[2016]No.71.put forward specific requirements of how to implement engineering c ontracting",pointed out a clear path for the assembling mode of construction management innovation.The general contracting mode of EPC is very suitable for fabricated buildings with its unique project advantages and characteristics.Vigorously implementing the general contracting is not only a clear requirement for policy measures,but also an inevitable direction for the development of t he industry.Therefore,the application of the general contracting mode of EPC engineering will become more and more common.Since May 1,2016,China b egan a comprehensive business tax VAT,the part of EPC in the general contra cting contract also belongs to the scope of the "replacing business tax with val ue-added tax(VAT)," domestic EPC mode will show explosive growth,but in vi ew of the tax EPC model of domestic construction project risk limited experie ncee coupled with comprehensive replacing business tax with value-added tax(V AT),not to determine the factors also increased significantly.This article will explore the tax risk of EPC model,and put forward the corresponding manage ment measures is the necessary requirement to promote the benign development of EPC model.In this paper,the author firstly through the foreign construction industry E PC project development,the domestic construction industry EPC project develo pment,construction of EPC general contracting mode of risk management resea rch and construction of EPC model of replacing business tax with value-added tax(VAT)after the tax management in four aspects of the research,introduces t he EPC project mode general management procedures and main contents,and t he traditional contract mode and EPC contracting mode for comparative analysi s.in order to objectively understand the research object.Secondly,it uses the financial index analysis method and the business process analysis method to id entify and analyze the current tax risk of Z enterprises.From the overall tax b urden.value-added tax burden and the use of financial indicators,we find that Z enterprises have multiple cost costs,expand the scope of pre tax deduction,concealment sales revenue and "value-added tax increase".The specific analysi s shows that the quality of Z enterprises is low,the invoice management is no t standardized,the price is unreasonable during the contract signing period and the supplier selection is unreasonable.These problems cause the Z enterprise EPC project to face more VAT tax risk after "camp changed to increase".With the value-added tax from the above problems the author Z enterprise s,divided into tax planning,internal control environment and management thre e aspects put forward the corresponding countermeasure plan from EPC’s own management path:first to strengthen the enterprise internal and external inform ation communication,grasp the new tax policy,and according to the policy dir ection of a timely adjustment for the business model of the enterprise,enhance the bargaining power.of enterprises.In the occasion of state tax consolidation,pay attention to tax management,actively learn the new reporting system;sec ondly irmprove the contract engineering and the ability to control,to minimize the risk at the beginning of the project;and finally optimize supplier and subc ontractor management,scientific comparison supplier and subcontractor qualifica tion in order to achieve the most perfect EPC project efforts to control,really let the construction industry EPC project to enjoy the corresponding tax reform and tax reform dividend,realize EPC project development. |
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