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根据现行制度规定,自1987年1月1日起对国营建筑安装企业承包工程的收入恢复征收营业税,同时以计征的营业税额为依据征收城市维护建设税和教育费附加.以上“两税一费”已确定列入工程预(概)算。鉴于城市维护建设税和教育费附加均以营业税额为计征依据,并同时缴纳,根据有关税法及税务部门计算含税价格的规定,国营、集体建筑安装企业含税
According to the provisions of the current system, since January 1, 1987 on the State-owned construction and installation of business contract recovery of business income tax recovery, while levied on the basis of business tax levied urban maintenance and construction tax and education surcharges. One fee "has been included in the project pre-(summary) count. In view of the urban maintenance and construction tax and education surcharges are based on the amount of business tax levied basis, and pay at the same time, according to the relevant tax laws and tax departments calculate tax-inclusive prices, state-owned and collective construction and installation enterprises tax