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以工代赈工程是政府部门通过召集受灾、贫困地区的民工修建公路水利等工程而获得一定的经济收入来解决群众生活问题的一种措施。以工代赈工程属于扶贫项目,但工程承包人仍可取得经济收益,按国家规定应交纳税收。在税制改革前,一些地区对以工代赈工程给予了不同程度的减免税照顾。税制改革后,这些减免税政策已经取消。因此,根据《中华人民共和国营业税暂行条例》的规定,对纳税人承包以工代赈工程,如属于
Work-for-Relief Project is a measure taken by government departments to solve the problem of people’s livelihood by getting certain amount of income from the disaster-stricken and poor migrant workers to build roads and water conservancy projects. Work-for-Relief Project belongs to the poverty alleviation project, but the project contractor can still obtain economic benefits, according to the state regulations should pay taxes. In the tax reform before, some areas of the work-for-relief project to give varying degrees of tax relief. After the tax reform, these tax relief policies have been canceled. Therefore, according to the Provisional Regulations of Business Tax of the People’s Republic of China, taxpayers who contracted for work-relief programs,