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建筑服务业政策要点(一)征税范围《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)文件对营改增政策下的建筑服务范围作了界定。建筑服务是指各类建筑物、构筑物及其附属设施的建造、修缮、装饰,线路、管道、设备、设施等的安装以及其他工程作业的业务活动。包括工程服务、安装服务、修缮服务、装饰服务和其他建筑服务。营改增政策对五大类服务范围进行了微调,基本上是将原来散见于单
Construction Service Industry Policy (I) Scope of Taxation The Circular of the State Administration of Taxation of the Ministry of Finance on Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) Defined. Construction services refer to the business activities of the construction, repair, decoration, wiring, piping, equipment, installation, and other engineering operations of various types of buildings, structures and their ancillary facilities. Including engineering services, installation services, repair services, decoration services and other construction services. The policy of reforming the camps has fine-tuned the scope of services of the five major categories, basically,