打税务官司还得要有前提条件吗?

• 作 者: 王宁 朱黎
• 出 处: 甘肃税务
• 发表日期: 2001年05期
• 关键词: 缴纳营业税 合计金额 建筑安装 扣缴义务人 解缴 履行纳税义务 条例实施细则 税收征收管理法 代扣代缴 征收范围

某私营建筑公司老板问: 我是一个私营建筑公司的小老板,从1997年开始承包一家钢窗厂的车间厂房和办公楼的日常维修工程。每次决算、结账,钢窗厂都是向我索要正规的建筑安装发票,然后才将工程款汇到我的账上。我每月也都按所开发票的合计金额向地税分局申报缴纳营业税以及其他各税(年终还要缴纳所得税)。

Owner of a private construction company Q: I am a small business owner of a private construction company and have contracted for the routine maintenance of workshop and office building of a steel window factory from 1997. Each final accounts, checkout, steel window factory are asking me for a formal building installation invoice, and then remit the project money to my account. Every month, I also declare and pay the business tax and other taxes (the income tax payable at the year-end) to the local taxation branch according to the total amount of invoices.