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营改增重大变革!5月1日起,建筑业取消“属地纳税”!为进一步明确营改增试点运行中反映的有关征管问题,现将有关事项公告如下:一、纳税人销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务,不属于《营业税改征增值税试点实施办法》(财税[2016]36号文件印发)第四十条规定的混合销售,应分别核算货物和建筑服务的销售额,分别适用不同的税率或者征收率。
On May 1, the construction industry canceled the “tax on land”! In order to further clarify the tax collection and management issues reflected in the operation of the camp, the relevant matters are hereby announced as follows: I. Taxpayers’ sales activities Building, installation service provided by the self-produced goods such as steel plate, board room, machinery and equipment, steel structure, etc., which is not part of the provisions of Article 40 of the Measures for the Implementation of the Pilot Program of Changing Business Tax into Value Added Tax (Cai Shui [2016] No. 36 Document) Sales, respectively, accounting for the sales of goods and construction services, respectively, for different tax rates or levies.