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九月二十日,国务院发布了《建筑税征收暂行办法》,刊登如下: 第一条为了有助于集中必要资金,保证国家重点建设,有利于加强基本建设管理,控制固定资产投资规模,特制定本办法。第二条一切国营企业事业单位、机关团体、部队、地方政府,以及所属的城镇集体企业,用下列资金安排的自筹基本建设投资、更新改造措施项目中的建筑工程投资,以及按规定不纳入国家固定资产投资计划的建筑工程投资,都由使用投资的单位按照本办法缴纳建筑税。
On September 20, the State Council promulgated the Interim Measures for the Collection of Construction Taxes as follows: Article 1 In order to help centralize the necessary funds, ensure the state’s key construction projects, help strengthen the capital construction management and control the scale of investment in fixed assets, Formulate this approach. Article 2 All state-owned enterprises and institutions, government agencies and units, military units, local governments and their respective urban collective enterprises shall use the following funds for self-financing capital construction investment to update the investment in construction projects in the reconstruction measures and shall not be included in the regulations The construction investment of the State-owned fixed assets investment plan shall be paid by the unit using the investment according to the present Measures.