新的营业税条例继续将建筑业列为其中一个税目课征营业税,与原营业税相比较,其征收范围进一步扩大.将代办电信工程、疏浚、打井、自建自售建筑物纳入了征收范围;计税依据更加严密,不再划分大包、小包工程,具工程所需建筑材料价款均包含在计税价格之中,从政策上拓宽了税源,扩大了税基.但是,从目前操作过程来看,在征收建筑业营业税中还存在着一些亟待解决的问题. The new Business Tax Ordinance continues to list construction tax as one of the tax items, which is a business tax levy, which is further expanded when compared with the original sales tax, and includes telecommunications engineering, dredging, drilling wells and self-built buildings for sale. Tax basis is more stringent, no longer divided into large packages, packet engineering, construction materials with the project price are included in the tax price, broaden the tax sources from the policy, expanding the tax base.But from the current operation to Look, in the collection of construction business tax there are still some problems to be solved.