随着我省农村经济的不断发展和农民收入的增加,农民私人建房越来越多,农村建筑市场日益繁荣,拉动了地方经济的增长,也为地方带来了一块可观的税源。但近年来也有不少农民来电、来信、来访,反映一些地方基层单位在征收建筑安装业营业税(以下简称建安营业税)时,存在着向农民建房户直接征收建安营业税、对农民自建房屋行为征税、打白条收税等问题。为了明确税收政策,规范征管,切实减轻农民负担,最近我们在全省范围内对农村建安营业税征税情况开展了一次调查。 一、建安营业税基本情况 (一)收入情况 2001年,我省共征收农村建安营业税约5100万元,约占全省建筑业营业税 With the continuous development of rural economy and the increase of peasants’ income in our province, more and more peasants have built their houses privately. The increasingly prosperous rural construction market has stimulated the growth of local economy and brought a considerable tax source to the localities. However, in recent years, many peasants have also called, lettered and visited the area. This shows that some grassroots units in some places, when collecting business tax on construction and installation business (hereinafter referred to as construction and operation business tax), directly collect construction and sales tax from building houses for peasants, Taxation, playing Baishutao tax and other issues. In order to clarify the tax policy, standardize the collection and management, and effectively reduce the burden on peasants, we recently conducted a survey on the taxation of rural construction and sales revenue in the province. First, the basic situation of Jian’an business tax (a) income In 2001, our province a total of about 51000000 yuan sales tax on rural construction, accounting for the province’s construction business tax