论文部分内容阅读
公路施工企业自身特点决定了施工项目期限较长,营业金额较大而且大部分业务不在机构所在地具有一定的行业特殊性。由于《中华人民共和国营业税暂行条例》和《中华人民共和国营业税暂行条例实施细则》2009年1月1日起施行,为保证条例和细则的顺利实施,国税总局对现行的规范性文件进行了清理,本文针对现行所涉及的建筑业中公路施工企业营业税和企业所得税,在实务中的操作处理及纳税风险进行了浅析。
The characteristics of highway construction enterprises determine the construction project has a longer duration, a larger amount of business and most of the business is not located in the organization has a certain industry specificity. Since the Provisional Regulations of the People’s Republic of China on Business Tax and the Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China came into force on January 1, 2009, the State Administration of Taxation has cleared the existing normative documents in order to ensure the smooth implementation of the regulations and rules, In this paper, the current construction business involved in the road construction business tax and corporate income tax, operational handling in practice and tax risk were analyzed.