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gui fan jian zhu ye shui shou zheng guan de tan tao
Author(s): 
Pages: 45-48
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  税收征管税务部门建筑业企业所得税规范建筑建筑企业承建单位营业税建设单位税收流失;
Abstract: 规范建筑业税收征管的探讨□邹其端建筑业通常包括建筑、安装、修缮、装饰及其他工程作业,它是我国重要的支柱产业。从税收的角度讲,该行业涉及营业税、企业所得税、固定资产投资方向调节税、城市维护建设税和个人所得税等许多重要税种。1994年税制改革后,建筑业税...
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