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各州、市财政局、地方税务局,省地税局直属征收分局:现将《财政部国家税务总局关于建筑业营业税若干政策问题的通知》(财税[2006]177号)转发给你们。纳税人在我省范围内提供建筑业应税劳务,有关异地转包工程征收营业税问题和承包省内跨县(市)移动施工工程营业税纳税地点问题,仍分别按省地税局云地税发[1995]085号通知第二条和原省税务局云税流字[1994]13号通知第二条规定办理,请遵照执行。
State, Municipal Bureau of Finance, Local Taxation Bureau and Provincial Local Taxation Bureau Direct Levy Branch: We hereby forward to you the Circular of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Concerning Business Sales Taxes on Construction Industry (Cai Shui [2006] No. 177). Taxpayers in the province to provide taxable construction services, construction projects related to tax levied on business tax and cross-county (city) mobile construction project business tax tax locations, respectively, according to the provincial tax bureau cloud tax [1995] ] 085 notice of Article II and the original Inland Revenue Department cloud tax flow word [1994] No. 13 notice the second rule, please follow the implementation.