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营改增后,建筑业跨区域经营应税行为实行“服务发生地预缴税款,机构所在地申报纳税”的征管方式,与原营业税相比有较大变化。本文结合《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)、《纳税人跨县(市、区)提供建筑服务增值税征收管理暂行办法》(国家税务总局公告2016年第17号)等文件规定,对建筑业跨区域经营就地预缴若干税务实际操作问题进行简要分析。
After the increase of battalion increases, tax collection and administration in cross-regional operation of the construction industry shall be subject to a drastic change from the original sales tax in the way of collection and management of “tax prepayments where services originate and declaration and payment of tax at the place where the establishment is located”. In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value Added Tax (Cai Shui [2016] No. 36), the Interim Measures for the Administration of Tax Collection and Collection of Value Added Tax on Construction Services by Taxpayers across Counties (Cities and Districts) (Announcement of the State Administration of Taxation No. 17 of 2016) and other documents provide a brief analysis of the actual tax-prepayment operations in the construction industry across regions.