建筑税

自建自售建筑物，是否征收建筑营业税？

Build from carry out building oneself , whether to impose building business tax ?

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine , VAT tax based on the architectural engineering settlement income , namely to construction shall be the total price and other charges . Fourth , the input tax .

建筑安装工程营业税代扣代缴会计核算探讨

Discussion on Accounting System of Withholding Business Taxes for Construction Installation Project

税务局：作为总承包人，你公司应按建筑业缴营业税。

Tax official : As the general contractor , your company should pay business tax according to the construction item of the tax law .

建筑业实施增值税制度设计中税率的设计应使得该行业总体税负水平保持与现行营业税3%的税负基本不变。

The implementation of value-added tax in the tax system in construction industry should be designed to keep the industry overall tax burden level as much as the current business tax which is 3 % .

对单位或个人自己新建建筑物后销售，其自建行为视同提供给税劳务，一律征收一道“建筑业”营业税。

Build the sale after the building to unit or him individual , its are carried together to inspect from the construction bank supply tax service , uniform collect a " bldg. " business tax .