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对于建筑施工企业而言,营业税为企业的主要税种之一。中华人民共和国营业税暂行条例规定,在中华人民共和国境内提供本条例规定的劳务、转让无形资产或者销售不动产的单位和个人,为营业税的纳税人,应当依照本条例缴纳营业税。建筑施工企业主要通过承包各种工程,提供建筑、安装劳务来取得收入,实现利润。建筑施工企业生产经营的特殊性决定了诸多的税收管理问题的出现。财政部、国家税
For construction companies, business tax is one of the main types of taxes. The Provisional Regulations of the PRC on Business Tax stipulate that enterprises and individuals that provide labor services, transfer intangible assets or sell immovable property within the territory of the People’s Republic of China shall pay business tax as business tax on the basis of these Regulations. Construction companies mainly through the contracting of various projects, providing construction, installation services to obtain revenue and profit. The particularity of production and operation of construction enterprises determines the emergence of many tax management issues. Ministry of Finance, State Tax