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钢结构建筑工程税收2009年1月1日之前的政策规定

发布时间:2015-10-15 9:25:35 浏览次数:558
2002年9月1日国家税务总局下发了“国家税务总局关于纳税人销售自产货物提供增值税劳务并同时提供建筑业劳务征收流转税问题的通知”文件,即国税发[2002]117号文件(以下简称文件)。该文件明确了对纳税人销售自产货物(对钢结构建筑行业来说,主要指金属结构件,包括活动板房、钢结构房、钢结构产品、金属网架等产品)、提供增值税劳务并同时提供建筑业劳务应征收何种流转税的问题。
文件指出:纳税人(本文指一般纳税人)以签订建设工程施工总包或分包合同(包括建筑、安装、装饰、修缮等工程总包和分包合同,下同)方式开展经营活动时,销售自产货物、提供增值税应税劳务并同时提供建筑业劳务(包括建筑、安装、修缮、装饰、其他工程作业,下同),同时符合以下条件的,对销售自产货物和提供增值税应税劳务取得的收入征收增值税,提供建筑业劳务收入(不包括按规定应征收增值税的自产货物和增值税应税劳务收入)征收营业税:
1、具备建设行政部门批准的建筑业施工(安装)资质;
2、签订建设工程施工总包或分包合同中单独注明建筑业劳务价款。
凡不同时符合以上条件(简称两条款)的,对纳税人取得的全部收入征收增值税不征收营业税。以上所称建筑业劳务收入,以签订的建设工程施工总包或分包合同上注明的建筑业劳务价款为准。纳税人通过签订建设工程施工合同,销售自产货物、提供增值税应税劳务的同时,将建筑业劳务分包或转包给其他单位和个人的,对其销售的货物和提供的增值税应税劳务征收增值税;同时,签订建设工程施工总承包合同的单位和个人,应扣缴提供建筑业劳务的单位和个人取得的建筑业劳务收入的营业税。据文件精神,只要是满足文件规定两条件的纳税人的销售行为都应视为混合销售行为。按文件规定,在签订建设工程施工总包或分包合同中应单独注明建筑业劳务价款并分开缴纳流转税,否则,只能计征增值税。
举例:A企业厂房由B建筑公司(具备建设行政部门批准的建筑业施工资质)2008年12月中标厂房工程,工程标的3000万元,其中钢结构材料 2000万元,建筑劳务1000万元。按照原《增值税暂行条例》政策规定、国税发[2002]117号文件规定:B建筑公司应税营业额为3000万元,实际需要缴纳增值税为2000×6%=120万元,营业税为1000×3%=30万元。

若A企业厂房由C建筑材料生产企业施工(不具备建设行政部门批准的建筑业施工(安装)资质) ,按照原《增值税暂行条例》政策、国税发[2002]117号文件规定:C建筑材料生产企业应税营业额为3000万元,实际需要缴纳增值税为3000×6%=180万元。




On September 1, 2002, the state administration of taxation issued a "state administration of taxation on taxpayers selling self-produced goods to provide value-added services and simultaneously providing construction labor services levy tax issues notice" document, namely guoshuifa [2002] 2002 date file (hereinafter referred to as the file). The file has been clear about the taxpayers selling self-produced goods (for steel structure construction industry, mainly refers to the metal structure, including mobile houses, steel structure house, steel structure products, metal frame, etc), to provide value-added services and simultaneously providing construction labor services what turnover tax should be levied.

File points out: the taxpayer (in this article refers to the general taxpayer) a construction project to the contractor or the subcontract (including construction, installation, decoration, repair and other project total package and the subcontract, similarly hereinafter) way to carry out business activities, sales produced goods, provide the VAT taxable services and simultaneously providing construction labor services (including construction, installation, repair, decoration and other engineering operations, hereinafter the same), at the same time meet the following conditions, and provide the VAT on sales produced goods VAT revenue of taxable services, to provide construction labor services (not including the VAT is stipulated to sell the goods and VAT taxable services revenue) to impose business tax:

1, have construction construction approved by the administrative department of construction (installation) qualification;

2 a construction project, the contractor or subcontractor separately indicate the construction labor services in the contract price.

Who do not meet the above conditions at the same time (hereinafter referred to as two terms), a value-added tax on all income taxpayers do not impose business tax. Construction labor services referred to above to sign for the construction of the engineering construction contractor or the construction labor services indicated in the subcontract price shall prevail. Taxpayers by signing the project construction contract, sales produced goods, provide the VAT taxable services at the same time, the construction subcontracting or to any other units and individuals, the sale of goods and provide value-added tax to the VAT taxable services; General contract of a construction project at the same time, the units and individuals, shall withhold the units and individuals to provide construction labor services to achieve the construction of labor income tax. According to the file spirit, as long as it is meet file, two conditions of taxpayer sells behavior should be regarded as hybrid sales behavior. A construction project according to the provisions of the documents in the contractor or subcontractor shall be separately indicate the construction labor services in the contract price and pay tax separately, otherwise, can only plan impose value added tax.

Example: A plant by the B construction company (with approval by the administrative department of construction of architecture construction qualification) in December 2008, the winning plant engineering, project target of 30 million yuan, including 20 million yuan in steel structure materials, construction services, 10 million yuan. In accordance with the "interim regulations on value-added tax" policy regulation, guoshuifa [2002] no. 117 document: B construction company, taxable turnover of 30 million yuan, the actual need to pay VAT for 2000 * 6% = 1.2 million yuan, the business tax is 1000 * 3% = 300000 yuan.

If A factory produced by C building materials enterprise construction (does not have approved by the administrative department of construction of architecture construction (installation) qualification), in accordance with the "provisional regulations on VAT policy, guoshuifa [2002] no. 117 document: C building materials production enterprises taxable turnover of 30 million yuan, the actual need to pay VAT for 3000 * 6% = 1.8 million yuan.


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