一、ERP工程模式税收政策的冲突目前,国家税务总局对适用EPC(工程总承包)项目的税收政策尚未统一,各地方税务机关出台的政策也口径不一,例如陕西省国家税务局规定,EPC工程项目既涉及货物又涉及服务,且两个应税项目有密切的从属或因果关系,属混合销售行为,应按纳税人经营类别不同分别按货物或服务缴纳增值税;河南省国家税务局规定,EPC工程项目不属于混合销售行为, At present, the taxation policies of the State Administration of Taxation on applying EPC (project general contracting) projects have not been uniformed. The policies promulgated by local tax authorities also vary in caliber. For example, the State Administration of Taxation of Shaanxi Province stipulates that EPC Project involves both goods and services, and the two taxable items are closely dependent or causal relationship, is a mixed sales behavior, according to taxpayers operating categories are different according to the goods or services to pay value-added tax; Henan Province, the State Administration of Taxation provisions , EPC project does not belong to the mixed sales,