EPC(Engineering Procurement Construction)是指公司受业主委托,按照合同约定对工程建设项目的设计、采购、施工、试运行等实行全过程或若干阶段的承包。在经济全球化的背景下,新一轮国际税制已经形成,EPC项目的工程类企业由于其签订的合同通常是交钥匙工程合同(“turn key”contracts,交钥匙工程合同是指业主与总承包人之间就统一承担设备工程的设计、规划、 EPC (Engineering Procurement Construction) refers to the company commissioned by the owners, in accordance with the contract for the construction of the project design, procurement, construction, commissioning, such as the implementation of the whole process or several stages of the contract. In the context of economic globalization, a new round of international taxation has taken shape. Due to the contract signed by the EPC project companies, they usually are “turn key ” contracts. Turnkey contracts refer to the owners and General contractor to undertake a unified engineering equipment design, planning,