营业税的几条规定夏蒂在贯彻新的营业税制中，时常遇到如建安工程中的其他工程作业，金融机构受托发放贷款应扣缴时间、租赁或承包企业的纳税人及营业税的扣缴义务发生时间及地点的确定等问题。近日财政部、国家税务总局已作明确：（１）纳税人从事建筑安装工程作业中的“... Several provisions of business tax Shati in the implementation of the new business tax system, often encountered such as construction projects Jianan other construction operations, financial institutions entrusted to pay loans should be withheld, leasing or contracting business taxpayers and sales tax withholding obligations Occurrence time and place of identification and other issues. Recently the Ministry of Finance, State Administration of Taxation has made it clear: (1) taxpayers engaged in construction and installation works in the "...