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文章以营业税纳税义务发生的时间和《建造合同》准则中施工企业建造合同收入的确认为切入点,对新准则中有关营业税金及附加的计提与现行营业税法发生纳税义务之间差异的核算作一些探讨。
The article takes the confirmation of business tax payment obligation as time and the contract of construction contract in “construction contract” as the starting point, and makes an account of the difference between the business tax and additional tax provisions of the new standard and the existing business tax law Some discussion.