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新的《营业税暂行条例》及《营业税暂行条例实施细则》于2009年1月1日起正式实施。作为从事建筑安装行业的纳税人,应当重点关注以下六大税收政策变化:一、从事货物生产的单位和个人在提供建筑业劳务过程中使用自产的建筑材料及安装设备的,应当就货物和劳务分别缴纳增值税和营业税新的《营业税暂行条例实施细则》第六、第七条规
The new Provisional Regulations on Business Tax and Implementing Rules of Provisional Regulations on Business Tax came into effect on January 1, 2009. As a taxpayer engaging in the construction and installation industry, attention should be paid to the following changes in the six major tax policies: 1. Units and individuals engaged in the production of goods that use self-produced building materials and equipment for installation in the course of providing labor services for the construction industry shall, Labor Services, respectively, to pay value-added tax and business tax The new “Provisional Regulations on Business Tax Regulations,” the sixth and seventh regulations