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2009年1月1日,新的《中华人民共和国营业税暂行条例》(国务院令第540号,以下简称“新条例”)及《中华人民共和国营业税暂行条例实施细则》(以下简称“新细则”)实施后,为建筑企业避免以上问题提供了有力依据,因此建筑企业应该彻底改变已有的习惯性做法,有效运用新税法的规定来降低风险,提高管理水平。本文按照新的法律规定,同时又对废止文件进行了归纳,研究建筑业企业怎样缴纳营业税。
On January 1, 2009, the new Provisional Regulations of the PRC on Sales Tax (State Council Decree No.540, hereinafter referred to as the “New Regulations”) and the Detailed Rules for the Implementation of the Provisional Regulations of the PRC on Business Tax (the “New” After the implementation of “Rules”, it provides a strong basis for the construction enterprises to avoid the above problems. Therefore, the construction enterprises should completely change the existing customary practices and effectively apply the provisions of the new tax law to reduce the risks and improve the management level. In accordance with the new law, this article at the same time summarizes the abolished documents to study how construction companies pay sales tax.