营改增计税条件下选择项目分供商及付款需注意的问题

Concerned Issues in Selection of Sub-Supplier and Payment Under the Background of Business Tax Replaced by Value-added Tax

在当前营改增计税模式下,工程中的计税和征税方法发生了根本性的变化,其变化必然会影响到EPC项目实施中的各个环节。重点分析了在营改增计税条件下选择项目分供商及付款中应该注意的问题,从而可以有效避免企业在分供商选择和付款中的法律和经济风险并提升企业合理的盈利能力。

Under current background that business tax is replaced by value-added tax, the taxation method in engineering works has changed radically, tax calculation and collection are changed radically, which will definitely affect each procedures in implementation of EPC Project. The thesis aims to analysis the issues to be concerned in selection of sub-supplier and payment terms under the background that business tax is replaced by value-added tax so as to avoid potential legal and economic risk in the process and promote profitability of the enterprise.