| 关于建筑安装工程中营业税的解析 |
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| 引用本文： | 王兴军.关于建筑安装工程中营业税的解析[J].山西建筑,2011,37(29):216-218. |
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| 作者姓名： | 王兴军 |
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| 作者单位： | 大唐内蒙古鄂尔多斯硅铝科技有限公司,内蒙古鄂尔多斯,010030 |
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| 摘 要： | 根据营业税暂行条例及其实施细则的相关规定和有关权威人士的讲解，对总包、分包与再分包的涉税问题，建筑安装设备的营业税问题以及建筑安装工程中甲供设备和材料的营业税问题作了整理分析，以减少涉税风险。
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| 关 键 词： | 建筑安装工程 营业税 设备 甲供材料 |
Interpretation on business tax of construction and installation engineering |
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| WANG Xing-jun.Interpretation on business tax of construction and installation engineering[J].Shanxi Architecture,2011,37(29):216-218. |
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| Authors: | WANG Xing-jun |
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| Affiliation: | WANG Xing-jun |
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| Abstract: | According to temporary regulations of business tax and relevant implementation regulations and relevant authoritative person＇ s interpretation, this paper analyzes some issues, such as the tax related problems of main contracting, sub-contracting and further subontracting, business tax problems of construction and installation equipment, and material supplied by party A in construction and installation engineering, and the business tax of materials, so as to reduce risks related to tax. |
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| Keywords: | construction and installation engineering business tax equipment material supplied by party A |
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