各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近接部分地区请示,对纳税人销售自产建筑防水材料并同时提供建筑业劳务如何征收增值税和营业税,经研究,现将有关问题通知如下:纳税人销售自产建筑防水材料的同时提供建筑业劳务,凡符合《国家税务总局关于纳税人销售自 Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation and the Local Taxation Bureau: In the immediate vicinity of some areas, it is requested that the taxpayers sell self-produced building waterproof materials and at the same time provide VAT on construction services and sales tax, The notice of the issue is as follows: Taxpayers selling construction self-produced waterproofing materials while providing construction services, where in line with "State Administration of Taxation on taxpayers sold since