工程结算科目是含税金额还是不含税-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	工程结算科目是含税金额还是不含税
释义	法律分析: 如果所签订的建设工程施工合同中明确约定工程结算价含有税金，则工程结算科目含税；如果施工合同对于工程结算价是否含税金，未作约定，则一般视为工程结算价含税金。《建设工程价款结算暂行办法》第六条招标工程的合同价款应当在规定时间内，依据招标文件、中标人的投标文件，由发包人与承包人（以下简称“发、承包人”）订立书面合同约定。非招标工程的合同价款依据审定的工程预（概）算书由发、承包人在合同中约定。合同价款在合同中约定后，任何一方不得擅自改变。
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