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营改增是我国当前税制改革的一项重要内容。财政部、国家税务总局出台了《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)以及多个营改增配套文件。本文对建筑业营改增税收政策进行详细解读。一、年应税销售额超过500万元可否选择按照小规模纳税人纳税大多数提供建筑服务的纳税人的年应税销售额都会超过500万元(一般纳税人年应税销售额标准),
The reform of the camp is an important part of the current tax reform in our country. The Ministry of Finance and the State Administration of Taxation promulgated the Circular on Piloting the Business Tax Reform and Levy of Value-added Tax in an all-round way (Cai Shui [2016] No. 36, hereinafter referred to as “No. 36 Document”) and a number of supplementary documents on the reform of the battalion’s business. This article will explain in detail the construction business tax reform policy. First, the annual taxable sales of more than 5000000 yuan can choose according to the small-scale taxpayers tax Most of the taxpayers who provide construction services will have annual taxable sales of more than 5000000 yuan (general taxpayer annual taxable sales standards)