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近年来某区开发进度加快,外来建筑安装业营业税大幅增长。税务部门相继制定一系列措施加强征管,但由于该行业流动性和层层转包等特点导致税收征管难度较大。笔者先后走访城建、房管部门以及在建工程的建设单位和施工单位,对外来施工税收征管情况进行调研,对发现的问题进行剖析,并提出对策予以解决。
In recent years, the progress of the development of a certain district has accelerated, and the business tax on foreign construction and installation industry has risen sharply. Tax departments have formulated a series of measures to strengthen the collection and management, but due to the liquidity in the industry and the characteristics of layers of subcontracting, tax collection and management is more difficult. The author has visited the urban construction, the house control department and the construction units and construction units under construction to investigate the tax collection and management of foreign construction tax, analyze the found problems and propose solutions to solve them.