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第一条为了控制固定资产投资规模,调整建设投资结构,有利于集中资金保证国家重点建设,制定本条例。第二条用下列资金进行自筹基本建设投资、技术改造项目中的建筑工程投资以及按规定不纳入国家固定资产投资计划的建筑工程投资(以下简称自筹建设投资)的地方政府、机关团体、部队、国营企业事业单位、集体企业事业单位和个体工商户,都是建筑税的纳税义务人(以下简称纳税人),应当依照本条例的规定缴纳建筑税:
Article 1 In order to control the scale of investment in fixed assets and to adjust the structure of investment in construction, it is conducive to concentrating funds to guarantee the state’s key construction and making these Regulations. Article 2 Local governments, government agencies and institutions that invest in construction projects in self-financing capital construction projects and technological transformation projects and construction investment projects that are not included in the national fixed asset investment plans (hereinafter referred to as self-construction investment projects) with the following funds: Forces, state-owned enterprises and institutions, collective enterprises and institutions and individual industrial and commercial households are taxpayers of construction tax (hereinafter referred to as taxpayers), and shall pay construction tax in accordance with the provisions of these Regulations: