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近年来,EPC管理模式逐渐成为火电基建项目建设的主要管理模式。本文主要从竣工财务决算、资金管理、税务管理三个方面,围绕EPC管理模式在火电项目建设过程中所涉及相关财税问题进行研究分析,为基建项目EPC管理模式实现卓越运营提供借鉴。
In recent years, EPC management mode has gradually become the main management mode of thermal power infrastructure projects. This article mainly studies and analyzes the related fiscal and tax problems involved in the construction of thermal power projects from three aspects of completed financial accounts, capital management and taxation management so as to provide reference for the operation excellence of EPC construction in infrastructure projects.