刍议建设工程施工合同之涉税条款

Construction project construction contract's tax article

建设工程实践中,存在阴阳合同,专门的涉税条款缺位,合同总价款、款项支付时间、发票条款等条款存在不足,既造成国家税款流失,又给企业带来税收法律风险。为预防税收法律风险,宜完善与建设工程有关的税收法律,发挥税务机关建设工程施工合同示范文本制定中的指导作用,在建设工程施工合同中增设专门的税收条款,对税收负担人、税种、款项性质、款项支付时间、支付方式、支付地等涉税项目做出明确的规定,约定涉税争议的处理方法。

In the practice of construction engineer- ing, there are a lot of contracts of yin and Yang. In this situation, it exists the absence of special tax- related clauses and the deficiency of the total con- tract price, the payment time, the clauses of tax in- voice and so on. This situation not only leads to the drain on tax payment but also brings the enterprises legal risks. In order to prevent the tax legal risks, ~t needs to improve the tax laws relating to construcLion ）rojects and play the guiding role of the tax authori- ties in making construction contract model text and set the special tax -related clauses in the construction contract. It also needs to clear the tax-related items, such as the part of tax burden, categories of taxes, the quality of money, the payment time, mode of payment, place of payment and agree on the processing method of tax dispute.