When the EPC contract is negotiated and signed, the general contractor can negotiate with the construction unit to split the single EPC general contract into survey and design contracts, which is beneficial to tax calculation.

The business content of EPC general contracting project is: 1, and the applicable tax rate for "survey and design" is 6%. 2. The applicable tax rate for "building construction" is generally 1 1%, and the old project with simple tax calculation is 3%. 3. The applicable tax rate for "equipment procurement" is 17%.