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行業動態

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建筑業營改增試點工作正式出臺

作者:admin     點擊:1295      時間:2016-04-09

            財(cai)政部和(he)國(guo)家稅(shui)(shui)務(wu)總局日(ri)(ri)前聯合(he)印(yin)發了《關于全面推(tui)開(kai)(kai)營業稅(shui)(shui)改征增(zeng)值(zhi)稅(shui)(shui)試點的(de)通知》(財(cai)稅(shui)(shui)〔2016〕36號)。通知明確:建(jian)筑(zhu)(zhu)業增(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)率(lv)和(he)增(zeng)值(zhi)稅(shui)(shui)征收(shou)率(lv)為11%和(he)3%;增(zeng)值(zhi)稅(shui)(shui)的(de)計(ji)(ji)(ji)(ji)稅(shui)(shui)方(fang)(fang)法(fa),包(bao)括一(yi)(yi)般(ban)(ban)(ban)計(ji)(ji)(ji)(ji)稅(shui)(shui)方(fang)(fang)法(fa)和(he)簡易計(ji)(ji)(ji)(ji)稅(shui)(shui)方(fang)(fang)法(fa)。一(yi)(yi)般(ban)(ban)(ban)納(na)稅(shui)(shui)人發生應稅(shui)(shui)行為適(shi)用一(yi)(yi)般(ban)(ban)(ban)計(ji)(ji)(ji)(ji)稅(shui)(shui)方(fang)(fang)法(fa)計(ji)(ji)(ji)(ji)稅(shui)(shui)。一(yi)(yi)般(ban)(ban)(ban)納(na)稅(shui)(shui)人以清包(bao)工(gong)(gong)(gong)(gong)方(fang)(fang)式提供(gong)的(de)建(jian)筑(zhu)(zhu)服務(wu)、甲供(gong)工(gong)(gong)(gong)(gong)程(cheng)提供(gong)的(de)建(jian)筑(zhu)(zhu)服務(wu)和(he)建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)老項(xiang)目(mu)(mu)(mu)提供(gong)的(de)建(jian)筑(zhu)(zhu)服務(wu)可以選擇適(shi)用簡易計(ji)(ji)(ji)(ji)稅(shui)(shui)方(fang)(fang)法(fa)計(ji)(ji)(ji)(ji)稅(shui)(shui)。建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)老項(xiang)目(mu)(mu)(mu)的(de)定義是(shi):《建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)施(shi)工(gong)(gong)(gong)(gong)許(xu)可證》注明的(de)合(he)同開(kai)(kai)工(gong)(gong)(gong)(gong)日(ri)(ri)期(qi)在(zai)2016年4月30日(ri)(ri)前的(de)建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)、未取得《建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)施(shi)工(gong)(gong)(gong)(gong)許(xu)可證》的(de),建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)承包(bao)合(he)同注明的(de)開(kai)(kai)工(gong)(gong)(gong)(gong)日(ri)(ri)期(qi)在(zai)2016年4月30日(ri)(ri)前的(de)建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)。