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财税[2005]165号2005年11月28日各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经研究,现对增值税若干政策问题明确如下:一、销售自产货物提供增值税劳务并同时提供建筑业劳务征收增值税,纳税义务发生时间的确定按照《国家税务总局关于纳税
Cai Shui [2005] No. 165 November 28, 2005 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the State Administration of Taxation and the Finance Bureau of Xinjiang Production and Construction Corps: As a result of the study, a number of policy issues concerning value added tax are as follows : First, the sale of self-produced goods to provide value-added tax services and construction services at the same time to provide value-added tax, the obligation to determine the timing of tax obligations in accordance with the "State Administration of Taxation on tax