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某国有大型企业内设的基本建设项目承包公司,自身没有施工力量,主要负责本企业的基建项目发包与整个基建项目的结算,对承包项目的各建筑安装企业进行施工管理监督,形成固定资产后移交给企业生产使用。该公司受税务部门委托,对承包本企业基建项目的施工单位代征建筑安装业的营业税、城建税、教育费附加。
The capital construction project contracting company in a large state-owned enterprise does not have the construction strength itself and is mainly responsible for the contracting of the infrastructure project of the enterprise and the settlement of the entire infrastructure project. After construction management and supervision of each construction and installation enterprise of the contracted project, the fixed assets Handed over to the enterprise production and use. The company commissioned by the tax department, contractors of the construction unit of the enterprise infrastructure projects on behalf of the construction and installation industry business tax, urban construction tax, education surcharges.