关于设备安装承包经营行为的税收政策探讨

• 作 者: 刘茂奇
• 机 构: 江苏中烟工业有限责任公司南京卷烟厂审计处,
• 出 处: 成功(教育)
• 发表日期: 2011年14期
• 关键词: 设备安装 承包合同 经营行为 税收 企业负责 发包方 物资 经济行为 结算价 基本情况 合同约定 采购供应 安装作业 某企业 流转税 资质 问题 签订 配件 劳

基本情况:某企业专门从事设备安装作业,具有专业安装资质,与发包方签订设备安装承包合同,合同约定安装所需的设备、材料、配件等物资均由企业负责采购供应,而设备价款远大于安装劳务价款。企业将负责采购的设备物资作为工程结算价款的组成部分,向发包方开具发票结算。针对企业上述经济行为所涉及的适用流转税问题,本文拟作一探讨,以期引起共鸣。

Basic situation: An enterprise specializes in equipment installation work, has professional installation qualification, sign the equipment installation contract with the employer, the equipment, materials, accessories and other materials required by the contract are all purchased and supplied by the enterprise, while the equipment price is much larger than Install labor service price. Enterprises will be responsible for the procurement of equipment and supplies as part of the project settlement price, the invoice to the Employer Settlement. In view of the applicable turnover tax involved in the above economic activities of the enterprises, this article intends to make a discussion in order to resonate.