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本文针对税法和《铁路基本建设工程设计概(预)算编制办法》关于铁路工程项目营业税金及附加成本的相关规定之间的差异作了分析,并提出了解决的对策建议。
This article analyzes the differences between the tax law and the relevant provisions of the “Compilation of Railway Basic Project Design Provisions (pre-calculation)” on the relevant provisions of the business tax and additional costs of railway projects, and puts forward countermeasures and suggestions.