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从2016年5月1日起,建筑业纳入营改增范围。在中华人民共和国境内销售建筑服务的单位和个人为增值税纳税人。一、税务处理销售建筑服务增值税税率为11%。以清包工方式、为甲供工程和建筑工程老项目提供的建筑服务可选择适用简易计税,以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额,按3%征收率计税。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
From May 1, 2016 onwards, the construction industry will be included in the revised scope of the camp. Units and individuals that sell construction services in the territory of the People’s Republic of China are value-added taxpayers. First, the tax treatment Sales of building services value-added tax rate of 11%. In the mode of quarter-finishers, the construction services provided for the old projects of A-works and construction projects may be selected for simple taxation. The balance of the total price and the extra-cost fees deducted from the sub-payment shall be the sales amount, at the rate of 3% Levy rate tax. Construction services refers to the installation of various types of buildings, structures and their ancillary facilities, repair, decoration, lines, pipes, equipment, facilities, etc.