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当前,营改增改革试点已全面推开,为进一步明晰征管规定,让纳税人充分享受改革红利,国家税务总局制定了《关于在境外提供建筑服务等有关问题的公告》(国家税务总局公告2016年第69号),笔者对该公告的操作要点作简要分析,供读者在实际工作中进行参考。一、境外提供建筑服务根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)与《营业
At present, the reform pilot camp reform has been fully opened, in order to further clarify the rules governing the collection of taxpayers to fully enjoy the reform dividend, the State Administration of Taxation formulated the “Notice on Relevant Issues Concerning Providing Overseas Building Services” (State Administration of Taxation Announcement 2016 No. 69 of the year), the author of the notice of the brief analysis of the main points for the reader in the actual work for reference. I. Providing Overseas Construction Services According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Opening of Business Tax for Value-added Tax Reform (Cai Shui [2016] No. 36) and the "Business