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关于营改增有两个重要政策:一是《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号);二是《国家税务总局关于发布<纳税人跨县(市、区)提供建筑服务增值税征收管理暂行办法>的公告》(国家税务总局公告2们6年第17号)。建筑施工企业相关人员学习“营改增”政策一定要掌握如下7个关键点。(1)适用税率和征收率:11%和3%。(2)纳税地点:机构所在地国税机关
There are two important policies on camp reform: First, the Circular of the State Administration of Taxation of the Ministry of Finance on Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36); second, the Circular of the State Administration of Taxation on the Issue of Tax People across counties (cities, districts) to provide construction services, value-added tax collection Interim Measures> Notice “(State Administration of Taxation Bulletin 2 6 years 17). Building construction enterprises related personnel to learn ”camp to change " policy must master the following seven key points. (1) Applicable tax rates and levies: 11% and 3%. (2) Place of tax payment: the tax office of the locality where the institution is located