建筑勞務分包業務適用稅目分為什么?
2015-06-12
新修(xiu)訂的《營(ying)業稅(shui)(shui)(shui)暫行(xing)條(tiao)例》修(xiu)改了建(jian)筑安裝總承包(bao)(bao)(bao)人的計稅(shui)(shui)(shui)營(ying)業額規定,分包(bao)(bao)(bao)人應繳納的稅(shui)(shui)(shui)款(kuan)不再由總承包(bao)(bao)(bao)方代扣代繳。對于建(jian)筑勞務分包(bao)(bao)(bao)業務,一些(xie)納稅(shui)(shui)(shui)人仍(reng)然按建(jian)筑業稅(shui)(shui)(shui)目申報,…