本文選題：計(jì)稅方法 + 預(yù)征率��； 參考：《混凝土》2017年07期

【摘要】：正財(cái)政部、稅務(wù)總局11日發(fā)布通知:自2017年7月1日起,建筑工程總承包單位為房屋建筑的地基與基礎(chǔ)、主體結(jié)構(gòu)提供工程服務(wù),建設(shè)單位自行采購(gòu)全部或部分鋼材、混凝土、砌體材料、預(yù)制構(gòu)件的,適用簡(jiǎn)易計(jì)稅方法計(jì)稅。通知明確,納稅人提供建筑服務(wù)取得預(yù)收款,應(yīng)在收到預(yù)收款時(shí),以取得的預(yù)收款扣除支付的分包款后的余額,按照本條第三款規(guī)定的預(yù)征率預(yù)繳增值稅。其中,適用一般計(jì)稅方法計(jì)稅的項(xiàng)目預(yù)征率為2%,適用簡(jiǎn)易計(jì)稅方法計(jì)稅的項(xiàng)目
[Abstract]:The Ministry of Finance and the General Administration of Taxation issued a circular on July 11, 2017: starting from July 1, 2017, the general contracting unit of the construction project shall provide engineering services for the foundation and foundation of the building, and the construction unit will purchase all or part of the steel and concrete on its own. Where masonry materials, prefabricated members, are taxed by a simple tax calculation method. It is clear from the notice that when a taxpayer receives the advance payment for construction services, he shall, on receipt of the advance payment, pay the value added tax in advance in accordance with the rate of prelevy specified in the third paragraph of this Article by deducting the balance of the sub-payment from the obtained advance payment. Of these, the rate of pre-collection for the items to be taxed by the general tax method is 2 and that for the items to be taxed by the simplified tax method is 2.
【分類號(hào)】：F406.7;F426.92;F812.42

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