海南省三亚市中级人民法院
p t ; ” > 民 事 判 决 书
（2017）琼02民终1003号
上诉人（原审原告）：海南电网有限责任公司三亚供电局，住所三亚市吉阳区迎宾路360号。
法定代表人：潘轶峰，该局局长。
委托诉讼代理人：陈波，海南云帆律师事务所律师。
委托诉讼代理人：卢家清，海南云帆律师事务所实习律师。
被上诉人（原审被告）：旭东电力集团有限公司，住所四川省华蓥市红星路468号。
法定代表人：罗云富，该公司总经理。
委托诉讼代理人：彭占平，四川智群律师事务所律师。
上诉人海南电网有限责任公司三亚供电局（以下简称三亚供电局）因与被上诉人旭东电力集团有限公司（以下简称旭东公司）建设工程合同纠纷一案，不服三亚市城郊人民法院（2017）琼0271民初1160号民事判决，向本院提起上诉。本院于2017年7月5日立案后，依法组成合议庭，开庭进行了审理。上诉人三亚供电局的委托诉讼代理人陈波、卢家清到庭参加诉讼。被上诉人旭东公司经传票传唤无正当理由拒不到庭参加诉讼。本案现已审理终结。
三亚供电局上诉请求：一、依法撤销三亚市城郊人民法院（2017)琼0271民初1160号民事判决书，改判被上诉人向上诉人支付工资款2134270元；二、判令被上诉人承担本案一审、二审全部诉讼费用。事实与理由：一审法院对认定事实错误。一审法院认为上诉人和被上诉人均同意上诉人垫付的工资款由上诉人在被上诉人未结清工程余款中予以抵扣。而实际情况是上诉人从未同意垫付的工资款从被上诉人未结清的工程余款中予以抵扣。首先，涉案工程施工过程中因被上诉人资金困难拖欠农民工工资，农民工向劳动监察支队投诉，上诉人为确保涉案工程顺利施工和维护社会和谐稳定，因而为被上诉人垫付了2134270元农民工工资。但上诉人从未同意垫付的工资款从被上诉人未结清的工程余款中予以抵扣。其次，一审法院对上诉人提交的电子支付凭证及发票性质认定错误，未考虑该款项支付的客观背景和前提。电子支付凭证上摘要虽注明”工程付农民工工资”、”农网工程款”、”付工程款”字样，但该款项系被上诉人因劳动纠纷被投诉至三亚市劳动保障监察支队，上诉人因系涉案工程建设单位因而被迫替被上诉人垫付了涉案工资，该款项无论从程序上还是从实质上都应认定为是上诉人为被上诉人垫付工资款，而非工程款。再次，一审法院对上诉人垫付工资款己无法实际从工程款中予以抵扣这一事实未予认定。涉案《施工发（承）合同》从未约定过任何关于农民工工资抵扣条款，涉案工程因被上诉人单方面违约原因己被解除，因被上诉人与案外人黄某1、申某、黄某2等人诉讼纠纷，四川省华蓥市人民法院及一审法院通知上诉人协助执行以下事项：冻结被上诉人在上诉人出的应收账款610万元，划转或提取被上诉人在上诉人处的应收工程款820.609447万元。上诉人被冻结及划转款项己经远远超过工程应付款，上诉人事实上己无法从结算工程款中抵扣涉案垫付工资款。综上所述，一审法院对本案基本事实未查清，适用法律错误，请求贵院查明事实，依法改判。
旭东公司未作答辩。
三亚供电局向一审法院起诉请求：1.判令被告立即向原告支付原告为被告垫付的工资2134270元；2.判令被告承担本案全部诉讼费用。
一审法院认定事实：原、被告于2014年4月1日签订《施工发（承）包合同》，双方约定：原告将”10千伏青田线所属台区2014年改造工程等项目施工标段”发包给被告施工；工期自2014年4月8日开工-2014年10月30日竣工；由原告提供设备、材料或被告采购除原告供应外的材料；本合同施工费为7863297元，结算方式除线路长度、变压器台数、断路器台数及接地井数发生变化外，采取单价合同包干办法；工程竣工后上报结算前，被告应及时按项目办理退料手续，如因被告退料不及时等原因造成结算时出库的原告供应的设备材料金额多于实际竣工金额，则多出部分扣减该标段被告的施工费；工程结算最终价款以第三方中介机构审价为准；任何一方解除合同的，应向对方发出书面解除通知，对方收到通知之日起合同解除；双方还对工程质量与安全、支付方式、工程验收、违约责任等事项进行了约定。此后，被告进场施工。施工过程中，被告因资金困难拖欠农民工工资，农民工向劳动监察支队投诉，经劳动监察支队协调，原、被告协商同意由原告先行垫付农民工工资，垫付的工资款由原告在被告未结清工程余款中予以扣除。2015年6月至2016年7月，原告垫付农民工工资共计2134270元。因工程进度滞后，被告未能在延长期限内完成施工，双方经多次协调处理仍未改变停工状态，原告遂向被告发出落款时间为2016年9月7日的书面《解除合同的函》，被告于同月11日书面回复原告，表示原则同意原告解除合同的方案并全权委托李正虎处理后期结算及遗留问题。合同解除后，双方至今未对涉案工程作最终结算。
另查明，因被告与案外人黄某3、申某、黄某2、魏某、陈某等人形成纠纷诉讼，四川省华蓥市人民法院及本院通知原告协助执行以下事项：停止向被告支付工程款450万元，冻结被告在原告处的应收账款610万元，划转或提取被告在原告处的应收工程款820.609447万元。
一审法院认为，原、被告签订的《施工发（承）包合同》系双方真实意思表示，不违反法律、行政法规的强制性规定，是合法有效的合同，双方应依约履行。虽然双方在合同中约定了本合同施工费为7863297元，但这只是合同履行前暂定的价款，合同还约定工程结算最终价款以第三方中介机构审价为准，故仍应以实际结算价款为准。原告主张被告在原告处的工程款已被人民法院划转或提取820.609447万元，原告无法从被告工程款中抵扣已垫付工资款，同时原告在庭审中主张其向被告实际支付款已超出工程应付款，但因双方尚未对涉案工程进行结算，无法确认工程结算最终价款，原告亦未提供证据证明其累计向被告支付了多少工程款，故其单独主张要求被告退还垫付工资款，证据不充分。鉴于双方在合同履行过程中商定以原告垫付工资款抵扣被告未结清的工程余款，对原告已垫付工资款应与双方工程结算款一并处理为宜，而双方尚未最终结算，被告未结清的工程款并不明确，故原告要求被告单独退还已垫付工资款，本院不予支持。综上，依照《中华人民共和国合同法》第九十八条、《中华人民共和国民事诉讼法》第六十四条第一款、《最高人民法院关于适用<中华人民共和国民事诉讼法>的解释》第九十条的规定，判决：驳回原告海南电网有限责任公司三亚供电局的诉讼请求。
二审中，当事人没有提交新证据。本院查明的事实与一审法院查明事实一致，对一审法院查明事实，本院予以确认。
本院认为，本案争议焦点为：三亚供电局要求旭东公司支付工资款2134270元是否有事实和法律依据。
三亚供电局与旭东公司签订的《施工发（承）包合同》属建设工程合同。依照《中华人民共和国合同法》第二百六十九条的规定，建设工程合同是承包人进行工程建设，发包人支付价款的合同。本案中，承包人旭东公司最主要的合同义务是进行工程建设，发包人三亚供电局最主要的合同义务是支付价款。在涉案合同履行过程中，项目工程经延期后仍未完成施工，双方一致同意解除合同。合同解除后，双方应依照约定就承包人已施工的工程部分进行结算，工程结算最终价款以第三方中介机构审价为准。但合同解除后，双方至今未对涉案工程作最终结算，故无法确认工程结算最终价款。三亚供电局亦未向旭东公司支付涉案工程的全部款项。在仍未完整履行涉案合同最主要的义务的前提下，三亚供电局主张旭东公司偿还其垫付的工资款，不符合合同约定，没有法律依据，亦有违一般常理。
关于三亚供电局上诉主张其从未同意垫付的工资款从被上诉人未结清的工程余款中予以抵扣以及该垫付款项系工资款而非工程款的问题。根据已查明事实，该款项既然用以支付涉案工程项目农民工的工资，其显然属于工程款的范畴。无论三亚供电局是否同意其垫付的工资款从旭东公司未结清的工程余款中予以抵扣，亦不改变该款项属于工程款的性质。该上诉主张本院不予支持。
关于三亚供电局主张旭东公司在三亚供电局处被冻结及划转款项己经远远超过工程应付款，三亚供电局事实上己无法从结算工程款中抵扣涉案垫付工资款的问题。因涉案工程尚未结算，目前仍无法确认工程结算最终价款，自然也无法判断旭东公司的工程款是否足以抵扣涉案垫付工资款。且三亚供电局在一审中并未提供其他证据证明工程结算价款的数额，亦未提供足以证明旭东公司的工程款不足以支付涉案垫付工资款的证据，应承担举证不能的不利后果。该主张亦不成立。
综上所述，三亚供电局的上诉请求不能成立，应予驳回；一审判决认定事实清楚，适用法律正确，应予维持。依照《中华人民共和国民事诉讼法》第一百七十条第一款第一项规定，判决如下：
驳回上诉，维持原判。
一审案件受理费23874元，由海南电网有限责任公司三亚供电局负担；二审案件受理费23874元，由海南电网有限责任公司三亚供电局负担。
本判决为终审判决。
审判长尹合欢
审判员欧颖
审判员左家锋
二○一七年十一月三十日
书记员林尤锦
附：相关法律条文
《中华人民共和国民事诉讼法》
第一百七十条第二审人民法院对上诉案件，经过审理，按照下列情形，分别处理：
（一）原判决、裁定认定事实清楚，适用法律正确的，以判决、裁定方式驳回上诉，维持原判决、裁定；
（二）原判决、裁定认定事实错误或者适用法律错误的，以判决、裁定方式依法改判、撤销或者变更；
（三）原判决认定基本事实不清的，裁定撤销原判决，发回原审人民法院重审，或者查清事实后改判；
（四）原判决遗漏当事人或者违法缺席判决等严重违反法定程序的，裁定撤销原判决，发回原审人民法院重审。
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