通天论坛

建筑业“营改增”四大规律总结:教你真正搞懂“营改增”政策

时间:2016-04-14作者:网站管理员浏览:

《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO,YIXIAJIANCHENG36HAOWENJIAN)FABUHOU,DUIYUJIANZHUFUWUXIANGGUANDEZENGZHISHUIZHENGCE,NASHUIRENPUBIANFANYINGZAIWENJIANZHONGFENBUBIJIAOLINGSAN,NANYIXINGCHENGTIXI。BENWENGAIWENJIANZHONGJIANZHUYEXIANGGUANDEZHENGCEJINXINGZONGJIE,DUIQIGUILVJINXINGGUINA。


建筑业“营改增”四大规律总结:教你真正搞懂“营改增”政策
 

一、建筑业增值税纳税地点规律

36HAOYUYINGYESHUIWENJIANFASHENGLEJIAODABIANHUA。YINGYESHUIWENJIANGUIDING,NASHUIRENTIGONGDEJIANZHUYELAOWU,YINGDANGXIANGYINGSHUILAOWUFASHENGDIDEZHUGUANSHUIWUJIGUANSHENBAONASHUI。DAN36HAOWENJIANGUIDINGJIANZHUFUWUYIBANZAIJIGOUSUOZAIDIHUOJUZHUSUOZAIDISHUIWUJIGUAN。QITAGERENTIGONGJIANZHUFUWUZAIJIANZHUFUWUFASHENGDIZHUGUANSHUIWUJIGUANSHENBAONASHUI;FEIGUDINGYEHUYINGDANGXIANGYINGSHUIXINGWEIFASHENGDIZHUGUANSHUIWUJIGUANSHENBAONASHUIDENG。

通天论坛 TIGONGJIANZHUFUWUDENASHUIREN,KUAXIAN(SHI)TIGONGJIANZHUFUWU,ZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUAN。DANSHIYUJIAOSHUIKUAN,YUNASHUIDIDIANSHIBUTONGDEGAINIAN。

二、建筑业纳税义务时间规律

NASHUIRENTIGONGJIANZHUFUWU,ZENGZHISHUINASHUIYIWUSHIJIANWEI:

1、XIANKAIJUFAPIAODE,WEIKAIJUFAPIAODEDANGTIAN;

2、CAIQUYUSHOUKUANFANGSHIDE,WEISHOUDAOYUSHOUKUANDEDANGTIAN;

通天论坛 3、XIAOSHOUJIANZHUFUWUGUOCHENGZHONGHUOZHEWANCHENGHOUSHOUDAOKUANXIANG;

通天论坛 4、SHUMIANHETONGQUEDINGDEFUKUANRIQI;

5、WEIQIANDINGSHUMIANHETONGHUOZHESHUMIANHETONGWEIQUEDINGFUKUANRIQIDE,WEIJIANZHUFUWUWANCHENGDEDANGTIAN.;

通天论坛 6、FASHENGSHITONGXIAOSHOUJIANZHUFUWUDE,WEIJIANZHUFUWUWANCHENGDEDANGTIAN。

ZHEILIXUYAOZHUYIYUSHOUHUANJIENASHUIYIWUSHIJIAN,YINGYESHUISHIQIHE36HAOWENJIANDOUJIANGJIANZHUFUWUSHOUDAOYUSHOUKUANDEDANGTIANZUOWEINASHUIYIWUFASHENGSHIJIAN。

ZHUYI:JIANZHUFUWU,ZHIYOUZAIKUAXIAN(SHI)TIGONGSHI,CAIXUYAOZAIFASHENGDIYUJIAO。

三、提供建筑服务纳税人适用简易计税规律

1、YIBANNASHUIRENYIQINGBAOGONGFANGSHITIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

QINGBAOGONGDEJIANZHULAOWUYIRENGONGWEIZHU,QUDEJINXIANGDENANDUKENENGBIJIAODA,WEIGONGPINGSHUIFU,QINGBAOGONGJIANZHUYEFUWUKEYIXUANZEJIANYIJISHUIFANGFA。

通天论坛 2、YIBANNASHUIRENWEIJIAGONGGONGCHENGTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

通天论坛 RUGUOZAIJIAGONGGONGCHENG(JIAFANGTIGONGBUFENCAILIAOSHEBEIDONGLIDOUSUANJIAGONGGONGCHENG)ZHONG,TIGONGJIANZHUFUWUFANGXUANZEJIANYIJISHUI,TONGSHITIGONGBUFENCAILIAOSHEBEIDONGLIDE,SHUYU36HAOWENJIANGUIDINGDEHUNHEXIAOSHOU,RUGUOSHUYUFEICONGSHIHUOWUDESHENGCHAN、PIFAHUOZHELINGSHOUDEJIANZHUYENASHUIREN,ANZHAOXIAOSHOUFUWUJIAONAZENGZHISHUI。YINCITUICHUDEJIELUNSHI,JIAGONGGONGCHENGTIGONGJIANZHULAOWUFANGKEYIJIUQUANBULAOWUHECAILIAOSHEBEIDONGLI,XUANZEJIANYIJISHUIFANGSHIJIAONAZENGZHISHUI。

3、YIBANNASHUIRENWEIJIANZHUGONGCHENGLAOXIANGMUTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

通天论坛 JIANZHUGONGCHENGLAOXIANGMU,WEINENGQUDEJINXIANGSHUIDIKOU,YINCIWENJIANYUNXUXUANZEJIANYIJISHUIFANGSHI。

通天论坛 4、TIGONGJIANZHUFUWUDEXIAOGUIMONASHUIREN,ANZHAO3%DEZHENGSHOULVJISUANYINGNASHUIE。

四、建筑服务纳税人的销售额规律

1、JIANYIJISHUI,KEYIKOUCHUFENBAOKUANJIXIAOSHOUE

JIANYIJISHUIBANFA,ZHIFUFENBAOKUANWUFADIKOUJINXIANG,KEYIKOUCHUFENBAOKUANJISUANXIAOSHOUE。

2、YIBANJISHUI,QUANEJIXIAOSHOUE

YIBANJISHUIFANGFA,ZHIFUFENBAOKUANKEYIDIKOUJINXIANG,XIAOSHOUEZHONGJIUBUNENGZAIKOUCHUFENBAOKUAN。

CONGSHANGWOMENKEYIKANCHUYINGZHANGWODEYUANZE,KEYIDIKOUDEJIUBUNENGZHONGFUCONGXIAOSHOUEZHONGKOUCHU。

3、YUZHENGSHUIKUAN,KEYIKOUCHUFENBAOKUANJIXIAOSHOUE

通天论坛 KUAXIAN(SHI)TIGONGJIANZHUFUWU,ZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANSHI,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE。

ZHUYI:BUGUANZHENGSHOUSHISHIQUANEHUOKOUCHUFENBAOKUAN,DANYUZHENGSHIJUNKEKOUCHUFENBAOKUAN。

文章标签: 营改增 建筑业 建筑装饰
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