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财政部、税务总局发布通知:自2017年7月1日起,建筑工程总承包单位为房屋建筑的地基与基础、主体结构提供工程服务,建设单位自行采购全部或部分钢材、混凝土、砌体材料、预制构件的,适用简易计税方法计税。通知明确,纳税人提供建筑服务取得预收款,应在收到预收款时,以取得的预收款扣除支付的分包款后的
Ministry of Finance and State Administration of Taxation Notice: Since July 1, 2017, general contracting units of construction projects provide engineering services for foundations and foundations of building structures and main structures, and construction units purchase all or part of their own steel, concrete and masonry materials Prefabricated components, the use of simple tax calculation methods tax. Notice clear that the taxpayers to provide construction services received in advance, should receive the advance payment, with the advance payment received deduction of sub-payment after the payment