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目前,不少城市建设单位(甲方)在对竣工建设项目(含修缮)工程决算审核时往往忽视对施工企业(乙方)“代收税金”计算正确性的审核。这个问题在对乡镇施工企业工程决算审核中更为突出。依照我国现行税收管征制度规定,本县(市)范围内的乡镇施工企业进城区作业所取得的营业收入除有特殊规定者外,一般是回施工企业所在乡(镇)税务所纳税。于是就涉及到工程决算中施工企业向建设单位“代取税金”中城建税(城市维护建设税)税率及教育费附加的计算问题。依照税法规定,我国城建税税率是分区域设计的:城市7%、县城5%、乡区1%。因此城市建设单位在决算审核时要分清施工企业纳税地点及相应应缴城建税税率。不能按工程所在地的7%或5%付
At present, many urban construction units (Party A) often neglect the examination of the correctness of calculation of construction enterprises (Party B) “collection of taxes ” when auditing the final accounts of completed construction projects (including repairs). This issue is more prominent in the examination and approval of construction projects of towns and townships. According to the current tax collection and levying system in our country, the revenues from the operation of township construction enterprises within the scope of the county (city) within the urban area are usually taxed by the tax offices of the township (town) where the construction enterprise resides unless otherwise specified. So it involves the calculation of construction projects in the construction enterprises to the construction unit “in lieu of tax ” in the city construction tax (urban maintenance and construction tax) tax rate and education surcharge. In accordance with the provisions of the tax law, China’s urban construction tax rates are designed for sub-regions: 7% in cities, 5% in cities and 1% in rural areas. Therefore, when reviewing the accounts, the urban construction unit should clarify the tax-paying locations of construction enterprises and the corresponding urban construction tax rates. You can not pay 7% or 5% of the project location