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某具备相应建筑施工安装资质的家装公司,承接了一大型房地产开发公司的塑钢门窗安装业务。该家装公司先将外购的塑钢加工成门窗,然后用于对房地产开发公司的安装业务,并在建筑施工合同中单独注明了建筑业劳务价款。就该公司此项安装业务如何征收流转税,公司财务人员与税务部门产生了分歧。公司财务人员认为,家装公司自制塑钢门窗安装业务应全额缴纳营业税。理由是,根据《中华人民共和国增值税暂
A certain construction and installation of qualified home improvement company, following a large-scale real estate development company’s steel doors and windows installation business. The home improvement company first outsourcing of plastic into windows and doors, and then used for real estate development company installation business, and separate construction contracts in the construction industry labor service price. How to collect the turnover tax on the installation business of the company, the difference between the company’s financial staff and the tax department. The company’s financial officers believe that the home improvement company’s self-made steel doors and windows installation business should pay the sales tax in full. The reason is that, according to the "People’s Republic of China VAT temporarily