【摘 要】
：
随着各地招商引资的不断推进,工业建设项目如雨后春笋般涌现。一些投资商着眼于经营利润最大化,不通过建筑公司承建厂房,而直接采取自购材料,雇工“自建”厂房的形式。这种“
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随着各地招商引资的不断推进,工业建设项目如雨后春笋般涌现。一些投资商着眼于经营利润最大化,不通过建筑公司承建厂房,而直接采取自购材料,雇工“自建”厂房的形式。这种“自建”项目被税务部门称为非在管建筑安装工程,其税收
With the continuous promotion of investment promotion around the country, industrial construction projects have sprung up. Some investors focus on operating profit maximization, not through the construction company contracting plant, but directly to take the purchase of materials, hired workers “self ” plant form. This “self-built ” project by the tax department called non-construction and installation of the project, its tax revenue
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