对企业(单位)附属舶建筑安装企业承担本企业(单位)的建筑安装工程,如所属建筑安装企业属于独立核算单位,应征收营业税。如所属建筑安装企业属于非独立核算单位,根据《中华 Enterprises (units) subsidiary ship construction and installation of the enterprise (unit) to undertake the construction and installation of the project, if the construction and installation enterprises belonging to an independent accounting unit should be levied sales tax. If the construction and installation company belongs to a non-independent accounting unit, according to "China