2017年7月起,建筑单位自采混凝土等适用简易计税

发布时间：2018-06-24 22:23

本文选题：计税方法 + 预征率　；参考：《混凝土》2017年07期

【摘要】：正财政部、税务总局11日发布通知:自2017年7月1日起,建筑工程总承包单位为房屋建筑的地基与基础、主体结构提供工程服务,建设单位自行采购全部或部分钢材、混凝土、砌体材料、预制构件的,适用简易计税方法计税。通知明确,纳税人提供建筑服务取得预收款,应在收到预收款时,以取得的预收款扣除支付的分包款后的余额,按照本条第三款规定的预征率预缴增值税。其中,适用一般计税方法计税的项目预征率为2%,适用简易计税方法计税的项目
[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.
【分类号】：F406.7;F426.92;F812.42

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