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选择增值税一般计税方法时,深圳市住房和建设局在建设工程含税工程造价的计算、不含税工程造价的组成等方面的规定较为特殊,不符合住房和城乡建设部文件精神。承包人中标后必须将符合深圳市建设工程计价依据调整相关文件规定的不含税建安工程造价、应纳税费换算成符合财政部、国家税务总局、住房和城乡建设部文件规定的不含税工程造价和增值税销项税额。新设增值税综合应纳税费率指标,并纳入竞争让投标人自主报价,虽然明确了参考范围,一定程度上还是可能扰乱到建筑业招投标市场秩序。本文结合具体项目案例,分别提出了新接项目和“老项目”的应对流程,并建议深圳市住房和建设局对相关规定及时进行修订,回归到住房和建设部文件列示的计价规程上来。
When selecting the general tax calculation method of value added tax, the provisions of Shenzhen Housing and Construction Bureau on the construction project tax-included construction cost and the tax-free construction cost composition are rather special and do not conform to the document of Ministry of Housing and Urban-Rural Development. After winning the contract, the contractor must convert the tax-free construction cost and tax payable that meet the requirements of the relevant documents in accordance with the valuation of construction projects in Shenzhen into a tax-exempt construction that meets the requirements of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Housing and Urban-Rural Development Cost and VAT Taxes. The new value-added tax integrated taxable rates indicators, and included in the competition for bidders offer their own, although the scope of a clear reference, to a certain extent, is still possible to disrupt the construction industry bidding market order. In this paper, the specific project case, respectively, proposed a new project and the “old project” response process, and recommended that the Shenzhen Housing and Construction Bureau of the relevant provisions of the timely revision, return to the housing and construction documents listed in the pricing rules Up