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各省、市、自治区财政厅(局)、税务局,重庆市财政局、税务局:国务院国发〔1983〕147号关于《建筑税征收暂行办法》(以下简称暂行办法)的通知和我部(83)财税字第335号关于《建筑税征收暂行办法施行细则》(以下简称施行细则)的通知下发后,有些地区、部门反映,由于基建投资安排和建设项目的情况比较复杂,
Notice of the State Council Finance Department (Finance Bureau), the Inland Revenue Department, the Chongqing Municipal Finance Bureau and the Inland Revenue Department: Guo Fa [1983] No. 147 of the State Council on the Interim Measures for the Collection of Construction Tax (hereinafter referred to as the Interim Measures) 83) Cai Shui Zi No. 335 After the circular on Implementation of the Interim Measures for the Collection of Construction Tax (hereinafter referred to as the Implementation Rules) was issued, some regions and departments reported that due to the complexity of infrastructure investment arrangement and construction projects,