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问题	工程垫资
释义	法律分析：工程垫资：垫资的本质是承包垫付的工程款，一般可以认为工程垫资有这样三个特征：第一，垫资在建设施工合同里有着明确的约定；第二，所垫资金必须用于施工合同项下的工程建设；第三，垫付的范畴是本应由发包人支付的工程款。法律依据：《最高院关于建设工程的施工合同纠纷解释》第六条当事人对垫资和垫资利息有约定，承包人请求按照约定返还垫资及其利息的，应予支持，但是约定的利息计算标准高于中国人民银行发布的同期同类贷款利率的部分除外。当事人对垫资没有约定的，按照工程欠款处理。
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