“营改增”政策对总承包商报价体系的影响研究——兼析存货计价方法对降低税负的影响

Research on the Influence of the "Calculation Reform" Policy on the General Contractor Quotation System——Concurrent analysis of the impact of inventory valuation methods on reducing tax burden

2016年我国营改增全面实施,石化、铁路、核电等诸多大型工程承包项目的合约与税务管理迎来了巨大的变革。同时,"一带一路"政策为海外投资方及承包方创造了更多的商机。本文以A工程项目BOT模式下的EPC总承包合约报价为例,比较并探讨了"营改增"对总承包方投标报价系统的影响,为国内投资方全球EPC项目的合约形式选取、项目管理体系以及合约框架分解等提供参考与借鉴。

In 2016, China’s camp reforms increased in full swing, and the contract and tax management of many large-scale engineering contracting projects such as petrochemical, railway and nuclear power ushered in tremendous changes. At the same time, the 'One Belt, One Road' policy has created more business opportunities for overseas investors and contractors. The article cites the EPC general contract contract quotation under the BOT model of Pakistan private investment hydropower project, and compares and discusses the 'camp reform' to the general contractor. The impact of the bidding quotation system provides reference and reference for the selection of the contract form of the domestic EPC project of the domestic investor, the project management system and the decomposition of the contract framework.