新修訂的《營(ying)(ying)業(ye)稅(shui)暫行條例》修改了建(jian)筑安裝總承包(bao)人(ren)(ren)(ren)的計稅(shui)營(ying)(ying)業(ye)額規定，分(fen)(fen)包(bao)人(ren)(ren)(ren)應繳(jiao)納(na)的稅(shui)款不再由總承包(bao)方代扣代繳(jiao)。對于建(jian)筑勞務(wu)(wu)分(fen)(fen)包(bao)業(ye)務(wu)(wu)，一(yi)些(xie)納(na)稅(shui)人(ren)(ren)(ren)仍然按“建(jian)筑業(ye)”稅(shui)目(mu)(mu)申(shen)報，另一(yi)些(xie)納(na)稅(shui)人(ren)(ren)(ren)把建(jian)筑勞務(wu)(wu)分(fen)(fen)包(bao)合(he)(he)同視同勞務(wu)(wu)派遣(qian)合(he)(he)同，按“服務(wu)(wu)業(ye)”稅(shui)目(mu)(mu)申(shen)報。那么，建(jian)筑勞務(wu)(wu)分(fen)(fen)包(bao)究竟(jing)適用(yong)什么營(ying)(ying)業(ye)稅(shui)稅(shui)目(mu)(mu)?本(ben)文分(fen)(fen)析如下。

　　新(xin)《營業(ye)稅暫行條例(li)》沒有變(bian)更建(jian)筑業(ye)應稅勞務性(xing)質

　　建(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分包(bao)公(gong)(gong)(gong)司(si)(si)(si)(si)憑建(jian)筑(zhu)(zhu)施(shi)工(gong)(gong)(gong)(gong)資(zi)質(如瓦工(gong)(gong)(gong)(gong)一(yi)級)承(cheng)包(bao)工(gong)(gong)(gong)(gong)程，雇傭工(gong)(gong)(gong)(gong)人(ren)從(cong)(cong)事(shi)建(jian)筑(zhu)(zhu)安裝工(gong)(gong)(gong)(gong)程作業(ye)，其(qi)實(shi)際從(cong)(cong)事(shi)的(de)(de)(de)(de)勞(lao)(lao)(lao)務(wu)(wu)(wu)活動(dong)(dong)屬于營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)中(zhong)“建(jian)筑(zhu)(zhu)業(ye)”稅(shui)(shui)(shui)(shui)目(mu)的(de)(de)(de)(de)征稅(shui)(shui)(shui)(shui)范圍。而一(yi)般勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)人(ren)工(gong)(gong)(gong)(gong)派遣(qian)勞(lao)(lao)(lao)務(wu)(wu)(wu)，主要從(cong)(cong)事(shi)的(de)(de)(de)(de)是招工(gong)(gong)(gong)(gong)、派遣(qian)用工(gong)(gong)(gong)(gong)及人(ren)員檔案管理等服(fu)務(wu)(wu)(wu)性質的(de)(de)(de)(de)應(ying)稅(shui)(shui)(shui)(shui)勞(lao)(lao)(lao)務(wu)(wu)(wu)。根據財(cai)政部(bu)、國家稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總局《關于營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)若干政策問題的(de)(de)(de)(de)通知》(財(cai)稅(shui)(shui)(shui)(shui)[2003]16號)關于勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)營(ying)(ying)業(ye)額(e)規定，勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)接(jie)受用工(gong)(gong)(gong)(gong)單(dan)位(wei)的(de)(de)(de)(de)委托，為(wei)其(qi)安排勞(lao)(lao)(lao)動(dong)(dong)力(li)(li)，凡用工(gong)(gong)(gong)(gong)單(dan)位(wei)將(jiang)其(qi)應(ying)支付(fu)給勞(lao)(lao)(lao)動(dong)(dong)力(li)(li)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)和為(wei)勞(lao)(lao)(lao)動(dong)(dong)力(li)(li)上交的(de)(de)(de)(de)社會(hui)保(bao)險(xian)(包(bao)括養老保(bao)險(xian)金(jin)、醫療(liao)保(bao)險(xian)、失業(ye)保(bao)險(xian)、工(gong)(gong)(gong)(gong)傷保(bao)險(xian)等，下同(tong))以及住房公(gong)(gong)(gong)積金(jin)統一(yi)交給勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)代(dai)(dai)(dai)為(wei)發(fa)放(fang)或辦(ban)理的(de)(de)(de)(de)，以勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)從(cong)(cong)用工(gong)(gong)(gong)(gong)單(dan)位(wei)收(shou)(shou)取(qu)的(de)(de)(de)(de)全部(bu)價款減去代(dai)(dai)(dai)收(shou)(shou)轉付(fu)給勞(lao)(lao)(lao)動(dong)(dong)力(li)(li)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)和為(wei)勞(lao)(lao)(lao)動(dong)(dong)力(li)(li)辦(ban)理社會(hui)保(bao)險(xian)及住房公(gong)(gong)(gong)積金(jin)后的(de)(de)(de)(de)余額(e)為(wei)營(ying)(ying)業(ye)額(e)。如果建(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分包(bao)公(gong)(gong)(gong)司(si)(si)(si)(si)把建(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)用工(gong)(gong)(gong)(gong)部(bu)分的(de)(de)(de)(de)分包(bao)視同(tong)勞(lao)(lao)(lao)務(wu)(wu)(wu)派遣(qian)合同(tong)，按“服(fu)務(wu)(wu)(wu)業(ye)”稅(shui)(shui)(shui)(shui)目(mu)差額(e)申(shen)(shen)報營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)，其(qi)稅(shui)(shui)(shui)(shui)負明顯降低。同(tong)時，新《營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)暫行條例》取(qu)消的(de)(de)(de)(de)是總承(cheng)包(bao)人(ren)的(de)(de)(de)(de)代(dai)(dai)(dai)扣代(dai)(dai)(dai)繳義務(wu)(wu)(wu)，沒有(you)改變建(jian)筑(zhu)(zhu)業(ye)應(ying)稅(shui)(shui)(shui)(shui)勞(lao)(lao)(lao)務(wu)(wu)(wu)的(de)(de)(de)(de)征收(shou)(shou)范圍。所以，建(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分包(bao)公(gong)(gong)(gong)司(si)(si)(si)(si)等同(tong)一(yi)般勞(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)司(si)(si)(si)(si)按“服(fu)務(wu)(wu)(wu)業(ye)”稅(shui)(shui)(shui)(shui)目(mu)差額(e)申(shen)(shen)報營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)的(de)(de)(de)(de)法(fa)律適(shi)用不(bu)正確。

　　從構成建筑物的成本項目正向分析

　　根據(ju)《企業會計準(zhun)則》的(de)(de)規(gui)定，建(jian)造合(he)同(tong)(tong)成(cheng)本(ben)包(bao)(bao)括從合(he)同(tong)(tong)簽訂開(kai)始至合(he)同(tong)(tong)完(wan)成(cheng)止所發生(sheng)(sheng)的(de)(de)、與執行合(he)同(tong)(tong)有關(guan)的(de)(de)直(zhi)接(jie)費用(yong)和(he)間接(jie)費用(yong)。直(zhi)接(jie)費用(yong)，是(shi)指為完(wan)成(cheng)合(he)同(tong)(tong)所發生(sheng)(sheng)的(de)(de)、可(ke)以直(zhi)接(jie)計入合(he)同(tong)(tong)成(cheng)本(ben)核算對象的(de)(de)各項(xiang)費用(yong)支出(chu)，包(bao)(bao)括4項(xiang)費用(yong)，即人(ren)工費用(yong)、材料費用(yong)、機(ji)械(xie)使用(yong)費用(yong)和(he)其他直(zhi)接(jie)費用(yong)。直(zhi)接(jie)費用(yong)在(zai)發生(sheng)(sheng)時直(zhi)接(jie)計入合(he)同(tong)(tong)成(cheng)本(ben)。由此可(ke)見，構成(cheng)建(jian)筑物成(cheng)本(ben)組成(cheng)部分的(de)(de)人(ren)工費用(yong)，不能因為由專門(men)的(de)(de)建(jian)筑勞(lao)務分包(bao)(bao)公司分包(bao)(bao)，就(jiu)改變(bian)其營(ying)(ying)業稅(shui)(shui)(shui)計稅(shui)(shui)(shui)基礎，它仍是(shi)建(jian)筑業營(ying)(ying)業稅(shui)(shui)(shui)的(de)(de)征稅(shui)(shui)(shui)范圍，應按分包(bao)(bao)全額申報建(jian)筑業營(ying)(ying)業稅(shui)(shui)(shui)。

　　從勞(lao)務派(pai)遣合(he)同中(zhong)雇工的(de)隸屬關系反向分析(xi)

　　工資(zi)、薪金(jin)是(shi)指企(qi)業(ye)每一納稅年度支付給在本企(qi)業(ye)任職(zhi)或(huo)者(zhe)受雇的員(yuan)工的所有現金(jin)形式(shi)或(huo)者(zhe)非現金(jin)形式(shi)的勞動(dong)報(bao)酬，包括(kuo)基本工資(zi)、獎(jiang)金(jin)、津貼(tie)、補(bu)貼(tie)、年終加薪、加班工資(zi)，以及(ji)與(yu)員(yuan)工任職(zhi)或(huo)者(zhe)受雇有關(guan)的其他支出。由(you)此，有雇傭與(yu)被雇傭關(guan)系才(cai)是(shi)工資(zi)、薪金(jin)的范(fan)疇。

　　如果(guo)建(jian)(jian)筑(zhu)(zhu)(zhu)勞(lao)(lao)務(wu)(wu)分(fen)(fen)(fen)包(bao)合(he)同等同于(yu)勞(lao)(lao)務(wu)(wu)派(pai)(pai)遣(qian)(qian)合(he)同，那么實際從(cong)事(shi)建(jian)(jian)筑(zhu)(zhu)(zhu)勞(lao)(lao)務(wu)(wu)的(de)(de)(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)首先應該(gai)是(shi)總承(cheng)包(bao)人(ren)(ren)(ren)的(de)(de)(de)(de)職(zhi)工(gong)(gong)(gong)(gong)，總承(cheng)包(bao)人(ren)(ren)(ren)應該(gai)給(gei)(gei)職(zhi)工(gong)(gong)(gong)(gong)發放工(gong)(gong)(gong)(gong)資(zi)(zi)、社保(bao)費、住(zhu)房公(gong)積金等，由(you)于(yu)管理(li)(li)的(de)(de)(de)(de)需要(yao)，由(you)勞(lao)(lao)務(wu)(wu)派(pai)(pai)遣(qian)(qian)公(gong)司(si)(si)代(dai)收轉(zhuan)付(fu)。代(dai)收轉(zhuan)付(fu)的(de)(de)(de)(de)意義在(zai)于(yu)派(pai)(pai)遣(qian)(qian)單(dan)位、雇(gu)(gu)用單(dan)位和建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)三(san)者(zhe)之間的(de)(de)(de)(de)法律關(guan)系，雇(gu)(gu)用單(dan)位與(yu)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)之間是(shi)雇(gu)(gu)傭被(bei)雇(gu)(gu)傭關(guan)系，雇(gu)(gu)傭單(dan)位應支(zhi)付(fu)給(gei)(gei)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)、薪金由(you)派(pai)(pai)遣(qian)(qian)單(dan)位代(dai)收轉(zhuan)付(fu)。但是(shi)，職(zhi)工(gong)(gong)(gong)(gong)的(de)(de)(de)(de)聘(pin)任是(shi)有(you)勞(lao)(lao)動合(he)同性質的(de)(de)(de)(de)協議(yi)作為法律依(yi)據(ju)的(de)(de)(de)(de)，總承(cheng)包(bao)人(ren)(ren)(ren)把用工(gong)(gong)(gong)(gong)部(bu)分(fen)(fen)(fen)分(fen)(fen)(fen)包(bao)給(gei)(gei)建(jian)(jian)筑(zhu)(zhu)(zhu)勞(lao)(lao)務(wu)(wu)分(fen)(fen)(fen)包(bao)公(gong)司(si)(si)，由(you)分(fen)(fen)(fen)包(bao)公(gong)司(si)(si)聘(pin)任工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)完成合(he)同，具(ju)體是(shi)誰完成的(de)(de)(de)(de)不(bu)是(shi)總承(cheng)包(bao)人(ren)(ren)(ren)的(de)(de)(de)(de)管理(li)(li)范圍。也就是(shi)說，建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)與(yu)總承(cheng)包(bao)人(ren)(ren)(ren)不(bu)是(shi)雇(gu)(gu)傭與(yu)被(bei)雇(gu)(gu)傭的(de)(de)(de)(de)關(guan)系，那么，分(fen)(fen)(fen)包(bao)人(ren)(ren)(ren)支(zhi)付(fu)給(gei)(gei)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)與(yu)勞(lao)(lao)務(wu)(wu)派(pai)(pai)遣(qian)(qian)公(gong)司(si)(si)支(zhi)付(fu)給(gei)(gei)自己(ji)管理(li)(li)人(ren)(ren)(ren)員的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)一樣不(bu)具(ju)有(you)代(dai)收轉(zhuan)付(fu)的(de)(de)(de)(de)性質，實際上是(shi)直接給(gei)(gei)自己(ji)的(de)(de)(de)(de)職(zhi)工(gong)(gong)(gong)(gong)支(zhi)付(fu)工(gong)(gong)(gong)(gong)資(zi)(zi)，在(zai)計算服務(wu)(wu)業營(ying)業稅時不(bu)能從(cong)計稅依(yi)據(ju)中(zhong)扣除。

　　從總承包方、分包方、“包工(gong)頭”、工(gong)人四方關系分析

　　實(shi)(shi)際工(gong)(gong)(gong)作中，也有(you)這樣一種(zhong)四(si)方(fang)狀(zhuang)況：建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)方(fang)實(shi)(shi)際從(cong)事的(de)(de)是建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)人的(de)(de)派(pai)遣(qian)管理(li)，按服(fu)務(wu)(wu)(wu)業(ye)(ye)(ye)差(cha)額申(shen)報營(ying)(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui);建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)施(shi)工(gong)(gong)(gong)總(zong)(zong)承(cheng)(cheng)(cheng)包(bao)(bao)方(fang)由于(yu)(yu)不(bu)能從(cong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)方(fang)取得(de)分(fen)(fen)包(bao)(bao)部(bu)分(fen)(fen)的(de)(de)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)業(ye)(ye)(ye)專用(yong)發票(piao)，只能就總(zong)(zong)承(cheng)(cheng)(cheng)包(bao)(bao)全(quan)額申(shen)報繳納(na)(na)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)業(ye)(ye)(ye)營(ying)(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)：“包(bao)(bao)工(gong)(gong)(gong)頭(tou)(tou)”由于(yu)(yu)沒有(you)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)施(shi)工(gong)(gong)(gong)資質而(er)依靠建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)公司實(shi)(shi)際從(cong)事建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)施(shi)工(gong)(gong)(gong)勞(lao)(lao)(lao)務(wu)(wu)(wu)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)人與(yu)“包(bao)(bao)工(gong)(gong)(gong)頭(tou)(tou)”之間屬于(yu)(yu)雇傭(yong)(yong)與(yu)被雇傭(yong)(yong)關(guan)系，“包(bao)(bao)工(gong)(gong)(gong)頭(tou)(tou)”由于(yu)(yu)不(bu)辦(ban)理(li)稅(shui)(shui)務(wu)(wu)(wu)登記(ji)而(er)逃避了分(fen)(fen)包(bao)(bao)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)營(ying)(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)的(de)(de)納(na)(na)稅(shui)(shui)義務(wu)(wu)(wu)。建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)程(cheng)總(zong)(zong)承(cheng)(cheng)(cheng)包(bao)(bao)方(fang)、建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)方(fang)、“包(bao)(bao)工(gong)(gong)(gong)頭(tou)(tou)”、建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)人四(si)方(fang)之間復雜(za)的(de)(de)法(fa)律(lv)關(guan)系，造成建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)部(bu)分(fen)(fen)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)業(ye)(ye)(ye)營(ying)(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)的(de)(de)納(na)(na)稅(shui)(shui)人歸屬錯位(分(fen)(fen)包(bao)(bao)方(fang)應繳納(na)(na)的(de)(de)稅(shui)(shui)收由總(zong)(zong)包(bao)(bao)方(fang)繳納(na)(na))，營(ying)(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)稅(shui)(shui)款(kuan)與(yu)經(jing)濟業(ye)(ye)(ye)務(wu)(wu)(wu)之間脫離稅(shui)(shui)法(fa)關(guan)系。同時，《企業(ye)(ye)(ye)所得(de)稅(shui)(shui)法(fa)》規定的(de)(de)工(gong)(gong)(gong)資、薪金(jin)支出(chu)稅(shui)(shui)前扣除(chu)必須(xu)具有(you)任(ren)職(zhi)(zhi)或者(zhe)受雇傭(yong)(yong)勞(lao)(lao)(lao)動(dong)關(guan)系，簽訂勞(lao)(lao)(lao)動(dong)合同是證(zheng)明雇傭(yong)(yong)或任(ren)職(zhi)(zhi)的(de)(de)依據，沒有(you)簽訂勞(lao)(lao)(lao)動(dong)合同的(de)(de)工(gong)(gong)(gong)資、薪金(jin)支出(chu)不(bu)允許企業(ye)(ye)(ye)所得(de)稅(shui)(shui)稅(shui)(shui)前扣除(chu)。因此(ci)(ci)，總(zong)(zong)承(cheng)(cheng)(cheng)包(bao)(bao)方(fang)人工(gong)(gong)(gong)部(bu)分(fen)(fen)的(de)(de)工(gong)(gong)(gong)資、薪金(jin)支出(chu)也因為建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)包(bao)(bao)而(er)變相進(jin)入生產成本(ben)，進(jin)行(xing)企業(ye)(ye)(ye)所得(de)稅(shui)(shui)稅(shui)(shui)前扣除(chu)。當然，上述四(si)方(fang)由于(yu)(yu)存在經(jing)濟利益(yi)的(de)(de)支付(fu)關(guan)系，可以把稅(shui)(shui)款(kuan)的(de)(de)負(fu)擔依靠工(gong)(gong)(gong)程(cheng)款(kuan)的(de)(de)多(duo)付(fu)或是少付(fu)轉(zhuan)嫁出(chu)去(qu)，如(ru)此(ci)(ci)避稅(shui)(shui)行(xing)為，存在著諸多(duo)涉稅(shui)(shui)風(feng)險。

　　綜(zong)上所述，建筑(zhu)勞(lao)務(wu)分(fen)包(bao)合同(tong)應該就(jiu)分(fen)包(bao)勞(lao)務(wu)全額按(an)建筑(zhu)業(ye)(ye)(ye)申報營業(ye)(ye)(ye)稅(shui)，建筑(zhu)勞(lao)務(wu)總承包(bao)方憑分(fen)包(bao)合同(tong)和收到的建筑(zhu)業(ye)(ye)(ye)專用發票差(cha)額申報建筑(zhu)業(ye)(ye)(ye)營業(ye)(ye)(ye)稅(shui)。