小产权房558_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2018年5月1日后_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装_blank class=infotextkey>get=_blank class=infotextkey>修_blank class=infotextkey>get=_blank class=infotextkey>行业_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人_blank class=infotextkey>增值税税率为_blank class=infotextkey>get=_blank class=infotextkey>10%（_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2018年5月1日_blank class=infotextkey>get=_blank class=infotextkey>之前为_blank class=infotextkey>11%），_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人适用_blank class=infotextkey>3%的_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收率。
_blank class=infotextkey>gn="center">
_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装饰_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装_blank class=infotextkey>get=_blank class=infotextkey>修_blank class=infotextkey>get=_blank class=infotextkey>行业_blank class=infotextkey>get=_blank class=infotextkey>涉税应_blank class=infotextkey>get=_blank class=infotextkey>注意的_blank class=infotextkey>get=_blank class=infotextkey>问题
根据_blank class=infotextkey>get=_blank class=infotextkey>会计准则_blank class=infotextkey>get=_blank class=infotextkey>规_blank class=infotextkey>定的_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入的确认_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>时间，跟_blank class=infotextkey>增值税纳税义务的确认_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>时间_blank class=infotextkey>不一致。
_blank class=infotextkey>增值税纳税义务_blank class=infotextkey>get=_blank class=infotextkey>发生的_blank class=infotextkey>时点:
(1) _blank class=infotextkey>收讫_blank class=infotextkey>get=_blank class=infotextkey>销售款项，是指纳税_blank class=infotextkey>get=_blank class=infotextkey>人_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>劳务过程_blank class=infotextkey>get=_blank class=infotextkey>中或者_blank class=infotextkey>get=_blank class=infotextkey>完成后_blank class=infotextkey>收到款项
(_blank class=infotextkey>get=_blank class=infotextkey>2) 取得_blank class=infotextkey>get=_blank class=infotextkey>销售凭据的当天，即书_blank class=infotextkey>面_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>合同约_blank class=infotextkey>_blank class=infotextkey>定的付款日期
(_blank class=infotextkey>3) 开具发票的_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>时间
根据三者孰早_blank class=infotextkey>原则，确认_blank class=infotextkey>增值纳税义务，
所以_blank class=infotextkey>get=_blank class=infotextkey>企业要_blank class=infotextkey>get=_blank class=infotextkey>注意避开确认_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入才缴纳增税的_blank class=infotextkey>get=_blank class=infotextkey>误区，只要_blank class=infotextkey>get=_blank class=infotextkey>满足以_blank class=infotextkey>get=_blank class=infotextkey>上确认_blank class=infotextkey>增值纳税义务的_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>时间，尽管_blank class=infotextkey>get=_blank class=infotextkey>会计_blank class=infotextkey>get=_blank class=infotextkey>上_blank class=infotextkey>get=_blank class=infotextkey>没_blank class=infotextkey>get=_blank class=infotextkey>有确认_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入，_blank class=infotextkey>get=_blank class=infotextkey>企业依旧要确认缴纳_blank class=infotextkey>增值税，_blank class=infotextkey>否则_blank class=infotextkey>get=_blank class=infotextkey>有可能因为未按期_blank class=infotextkey>get=_blank class=infotextkey>申报缴纳_blank class=infotextkey>增值税而被处罚，桥_blank class=infotextkey>get=_blank class=infotextkey>头，_blank class=infotextkey>get=_blank class=infotextkey>同_blank class=infotextkey>时加_blank class=infotextkey>收税_blank class=infotextkey>收滞纳_blank class=infotextkey>get=_blank class=infotextkey>金和罚款。
_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装_blank class=infotextkey>get=_blank class=infotextkey>修_blank class=infotextkey>get=_blank class=infotextkey>行业_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人_blank class=infotextkey>增值税应纳税额的计算
应纳_blank class=infotextkey>增值税=(_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款)/(1+_blank class=infotextkey>3%)×_blank class=infotextkey>3%
_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人跨县市_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务，石_blank class=infotextkey>get=_blank class=infotextkey>龙，以取得的_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用减去分包款_blank class=infotextkey>get=_blank class=infotextkey>后的余额在_blank class=infotextkey>get=_blank class=infotextkey>项目所在_blank class=infotextkey>get=_blank class=infotextkey>地按_blank class=infotextkey>3%的_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收率预缴税款，
应预缴的_blank class=infotextkey>增值税税款=(_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款)/(1+_blank class=infotextkey>3%)*_blank class=infotextkey>3%
_blank class=infotextkey>get=_blank class=infotextkey>回机构所在_blank class=infotextkey>get=_blank class=infotextkey>地按_blank class=infotextkey>3%_blank class=infotextkey>get=_blank class=infotextkey>申报_blank class=infotextkey>增值税
应预缴的_blank class=infotextkey>增值税税款=(_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款)/(1+_blank class=infotextkey>3%)*_blank class=infotextkey>3%预缴
_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人跨县(市、区)_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务，_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>不能自行开具_blank class=infotextkey>增值税发票的，_blank class=infotextkey>get=_blank class=infotextkey>可向_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务_blank class=infotextkey>get=_blank class=infotextkey>发生_blank class=infotextkey>get=_blank class=infotextkey>地主管_blank class=infotextkey>get=_blank class=infotextkey>国税_blank class=infotextkey>get=_blank class=infotextkey>机关_blank class=infotextkey>get=_blank class=infotextkey>按照其取得的_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用_blank class=infotextkey>get=_blank class=infotextkey>申请_blank class=infotextkey>get=_blank class=infotextkey>代开_blank class=infotextkey>增值税发票。
例题
A市甲_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司是_blank class=infotextkey>增值税_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人，在B县和C市各_blank class=infotextkey>get=_blank class=infotextkey>有_blank class=infotextkey>get=_blank class=infotextkey>一个_blank class=infotextkey>get=_blank class=infotextkey>项目，_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>合同_blank class=infotextkey>get=_blank class=infotextkey>开工日期为_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2017年初，B县的_blank class=infotextkey>get=_blank class=infotextkey>项目采取_blank class=infotextkey>get=_blank class=infotextkey>清包工_blank class=infotextkey>get=_blank class=infotextkey>方式，故甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司对该_blank class=infotextkey>get=_blank class=infotextkey>项目_blank class=infotextkey>get=_blank class=infotextkey>使用简易计税方法计税，C_blank class=infotextkey>get=_blank class=infotextkey>项目_blank class=infotextkey>get=_blank class=infotextkey>使用_blank class=infotextkey>get=_blank class=infotextkey>一般计税方法计税。_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2018年1月_blank class=infotextkey>get=_blank class=infotextkey>业务_blank class=infotextkey>get=_blank class=infotextkey>情况如_blank class=infotextkey>get=_blank class=infotextkey>下：
（1） 在B县取得_blank class=infotextkey>get=_blank class=infotextkey>含税_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入_blank class=infotextkey>get=_blank class=infotextkey>101.8_blank class=infotextkey>get=_blank class=infotextkey>万，支付_blank class=infotextkey>get=_blank class=infotextkey>含税分包款40_blank class=infotextkey>get=_blank class=infotextkey>万，取得_blank class=infotextkey>增值税普通发票；
（_blank class=infotextkey>get=_blank class=infotextkey>2） 在C市取得_blank class=infotextkey>get=_blank class=infotextkey>含税_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入155.4_blank class=infotextkey>get=_blank class=infotextkey>万，支付_blank class=infotextkey>get=_blank class=infotextkey>含税分包款_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>60_blank class=infotextkey>get=_blank class=infotextkey>万，取得_blank class=infotextkey>增值税普通发票
（_blank class=infotextkey>3） 甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司当月为C_blank class=infotextkey>get=_blank class=infotextkey>项目_blank class=infotextkey>get=_blank class=infotextkey>采购_blank class=infotextkey>材料_blank class=infotextkey>get=_blank class=infotextkey>发生进项税额_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>10_blank class=infotextkey>get=_blank class=infotextkey>万元（_blank class=infotextkey>专用于_blank class=infotextkey>get=_blank class=infotextkey>一般计税_blank class=infotextkey>get=_blank class=infotextkey>项目）
计算
（1）甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司在B县预缴的_blank class=infotextkey>增值税=（_blank class=infotextkey>get=_blank class=infotextkey>101.840）/（1+_blank class=infotextkey>3%）*_blank class=infotextkey>3%=1.8_blank class=infotextkey>get=_blank class=infotextkey>万
（_blank class=infotextkey>get=_blank class=infotextkey>2）甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司在C市预缴的_blank class=infotextkey>增值税=（155.4_blank class=infotextkey>get=_blank class=infotextkey>60）/（1+_blank class=infotextkey>11%）*_blank class=infotextkey>get=_blank class=infotextkey>2%=1.7_blank class=infotextkey>get=_blank class=infotextkey>2_blank class=infotextkey>get=_blank class=infotextkey>万
甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司应向A市_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>国税局_blank class=infotextkey>get=_blank class=infotextkey>清缴的税_blank class=infotextkey>get=_blank class=infotextkey>金
B县_blank class=infotextkey>get=_blank class=infotextkey>项目应缴纳税_blank class=infotextkey>get=_blank class=infotextkey>金=（_blank class=infotextkey>get=_blank class=infotextkey>101.840）/（1+_blank class=infotextkey>3%）*_blank class=infotextkey>3%=1.8_blank class=infotextkey>get=_blank class=infotextkey>万
C市_blank class=infotextkey>get=_blank class=infotextkey>项目应缴纳税_blank class=infotextkey>get=_blank class=infotextkey>金=155.4/（1+_blank class=infotextkey>11%）*_blank class=infotextkey>11%=15.4_blank class=infotextkey>get=_blank class=infotextkey>万
甲_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司应向C市_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>国税局缴纳的税_blank class=infotextkey>get=_blank class=infotextkey>金=1.8+15.4（销项税）_blank class=infotextkey>get=_blank class=infotextkey>10（进项税）1.81.7_blank class=infotextkey>get=_blank class=infotextkey>2（已预缴税款）=_blank class=infotextkey>3.68_blank class=infotextkey>get=_blank class=infotextkey>万
_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装_blank class=infotextkey>get=_blank class=infotextkey>修_blank class=infotextkey>get=_blank class=infotextkey>行业_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人_blank class=infotextkey>get=_blank class=infotextkey>税务_blank class=infotextkey>get=_blank class=infotextkey>处理
（一）以_blank class=infotextkey>get=_blank class=infotextkey>清包工_blank class=infotextkey>get=_blank class=infotextkey>方式_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务。
_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人以_blank class=infotextkey>get=_blank class=infotextkey>清包工_blank class=infotextkey>get=_blank class=infotextkey>方式_blank class=infotextkey>get=_blank class=infotextkey>提供的_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务，_blank class=infotextkey>get=_blank class=infotextkey>可以_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择适用简易计税方法计税，按_blank class=infotextkey>3%_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收率，_blank class=infotextkey>如果_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择简易计税方法，对为该_blank class=infotextkey>get=_blank class=infotextkey>项目_blank class=infotextkey>get=_blank class=infotextkey>采购_blank class=infotextkey>原料等而_blank class=infotextkey>get=_blank class=infotextkey>发生的_blank class=infotextkey>get=_blank class=infotextkey>费用，纳税_blank class=infotextkey>get=_blank class=infotextkey>人即使取得_blank class=infotextkey>合法的_blank class=infotextkey>增值税_blank class=infotextkey>专用发票，也_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>不得抵扣进项税额。
_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择简易计税应纳_blank class=infotextkey>增值税=（_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款）÷(1+_blank class=infotextkey>3%)×_blank class=infotextkey>3%
_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择_blank class=infotextkey>get=_blank class=infotextkey>一般计税应纳_blank class=infotextkey>增值税=（_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款）÷(1+_blank class=infotextkey>get=_blank class=infotextkey>10%)×_blank class=infotextkey>get=_blank class=infotextkey>10%_blank class=infotextkey>get=_blank class=infotextkey>可以抵扣的进项税额
注：_blank class=infotextkey>如果_blank class=infotextkey>get=_blank class=infotextkey>没_blank class=infotextkey>get=_blank class=infotextkey>有分包，分包款为0
举例说明: A_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司以_blank class=infotextkey>get=_blank class=infotextkey>清包工_blank class=infotextkey>get=_blank class=infotextkey>方式承接B_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司_blank class=infotextkey>get=_blank class=infotextkey>室内_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>装_blank class=infotextkey>get=_blank class=infotextkey>修_blank class=infotextkey>get=_blank class=infotextkey>工程，_blank class=infotextkey>get=_blank class=infotextkey>工程结算价款为_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>60_blank class=infotextkey>get=_blank class=infotextkey>万元， _blank class=infotextkey>get=_blank class=infotextkey>可以扣进项税额_blank class=infotextkey>30_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元
A_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择简易计税_blank class=infotextkey>get=_blank class=infotextkey>办法计税，应缴纳_blank class=infotextkey>增值税=_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>60÷(1+_blank class=infotextkey>3%)×_blank class=infotextkey>3%=_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>60_blank class=infotextkey>get=_blank class=infotextkey>万元。
A_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公司_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择_blank class=infotextkey>get=_blank class=infotextkey>一般计税_blank class=infotextkey>get=_blank class=infotextkey>办法计税，应缴纳_blank class=infotextkey>增值税=_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>60÷(1+_blank class=infotextkey>get=_blank class=infotextkey>10%)×_blank class=infotextkey>get=_blank class=infotextkey>10%_blank class=infotextkey>30=157_blank class=infotextkey>get=_blank class=infotextkey>万
(二) 以包工包料_blank class=infotextkey>get=_blank class=infotextkey>方式_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务
_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人包工包料_blank class=infotextkey>get=_blank class=infotextkey>方式_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务按_blank class=infotextkey>get=_blank class=infotextkey>一般计税方法计税。_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>选择_blank class=infotextkey>get=_blank class=infotextkey>一般计税方法，纳税_blank class=infotextkey>get=_blank class=infotextkey>人为该_blank class=infotextkey>get=_blank class=infotextkey>项目_blank class=infotextkey>get=_blank class=infotextkey>采购_blank class=infotextkey>原料等，取得的_blank class=infotextkey>增值税_blank class=infotextkey>专用发票_blank class=infotextkey>get=_blank class=infotextkey>可以抵扣。
_blank class=infotextkey>get=_blank class=infotextkey>一般计税应纳_blank class=infotextkey>增值税额=（_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用分包款）÷(1+_blank class=infotextkey>get=_blank class=infotextkey>10%)×_blank class=infotextkey>get=_blank class=infotextkey>10%_blank class=infotextkey>get=_blank class=infotextkey>可以抵扣的进项税额
_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人跨县市_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务的情形
四、_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人跨县市_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务的情形
纳税_blank class=infotextkey>get=_blank class=infotextkey>人跨县市_blank class=infotextkey>get=_blank class=infotextkey>提供_blank class=infotextkey>get=_blank class=infotextkey>建筑_blank class=infotextkey>get=_blank class=infotextkey>服务,应当在_blank class=infotextkey>get=_blank class=infotextkey>外出_blank class=infotextkey>get=_blank class=infotextkey>经营以前，在机构所在_blank class=infotextkey>get=_blank class=infotextkey>地主管_blank class=infotextkey>get=_blank class=infotextkey>税务_blank class=infotextkey>get=_blank class=infotextkey>机关开具《_blank class=infotextkey>get=_blank class=infotextkey>外出_blank class=infotextkey>get=_blank class=infotextkey>经营_blank class=infotextkey>get=_blank class=infotextkey>活动税_blank class=infotextkey>收_blank class=infotextkey>get=_blank class=infotextkey>管理_blank class=infotextkey>get=_blank class=infotextkey>证明》
（一）_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人按简易方法核算_blank class=infotextkey>时（_blank class=infotextkey>get=_blank class=infotextkey>清包工_blank class=infotextkey>get=_blank class=infotextkey>方式）
按取得的_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用在_blank class=infotextkey>get=_blank class=infotextkey>项目所在_blank class=infotextkey>get=_blank class=infotextkey>地_blank class=infotextkey>get=_blank class=infotextkey>国税_blank class=infotextkey>get=_blank class=infotextkey>机关_blank class=infotextkey>get=_blank class=infotextkey>地预缴。
应预缴的_blank class=infotextkey>增值税税款=（_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付分包款）/(1+_blank class=infotextkey>3%)*_blank class=infotextkey>3%
_blank class=infotextkey>get=_blank class=infotextkey>回机构所在_blank class=infotextkey>get=_blank class=infotextkey>地按_blank class=infotextkey>3%_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收率_blank class=infotextkey>get=_blank class=infotextkey>清缴税款
应缴纳_blank class=infotextkey>增值税税款=（_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款）/(1+_blank class=infotextkey>3)*_blank class=infotextkey>3%预缴
（二）_blank class=infotextkey>get=_blank class=infotextkey>一般纳税_blank class=infotextkey>get=_blank class=infotextkey>人按_blank class=infotextkey>get=_blank class=infotextkey>一般计税方法核算_blank class=infotextkey>时（包工包料_blank class=infotextkey>get=_blank class=infotextkey>方式）
按取得的_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用在_blank class=infotextkey>get=_blank class=infotextkey>项目所在_blank class=infotextkey>get=_blank class=infotextkey>地_blank class=infotextkey>get=_blank class=infotextkey>国税_blank class=infotextkey>get=_blank class=infotextkey>机关_blank class=infotextkey>get=_blank class=infotextkey>地预缴。
应预缴的_blank class=infotextkey>增值税税款=(_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用支付的分包款)/(1+_blank class=infotextkey>get=_blank class=infotextkey>10%)*_blank class=infotextkey>get=_blank class=infotextkey>2%
_blank class=infotextkey>get=_blank class=infotextkey>回机构所在_blank class=infotextkey>get=_blank class=infotextkey>地按_blank class=infotextkey>get=_blank class=infotextkey>10%_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收率_blank class=infotextkey>get=_blank class=infotextkey>清缴税款
应预缴的_blank class=infotextkey>增值税销项税款=_blank class=infotextkey>get=_blank class=infotextkey>全_blank class=infotextkey>部价款和_blank class=infotextkey>get=_blank class=infotextkey>价外_blank class=infotextkey>get=_blank class=infotextkey>费用/(1+_blank class=infotextkey>get=_blank class=infotextkey>10%)*_blank class=infotextkey>get=_blank class=infotextkey>10%预缴
税_blank class=infotextkey>收优_blank class=infotextkey>get=_blank class=infotextkey>惠_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政策
_blank class=infotextkey>增值税（_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人）
_blank class=infotextkey>增值税_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人应分别核算_blank class=infotextkey>get=_blank class=infotextkey>销售货物或者加工、_blank class=infotextkey>get=_blank class=infotextkey>修理_blank class=infotextkey>get=_blank class=infotextkey>修配_blank class=infotextkey>劳务的_blank class=infotextkey>get=_blank class=infotextkey>销售额和_blank class=infotextkey>get=_blank class=infotextkey>销售_blank class=infotextkey>get=_blank class=infotextkey>服务、无形_blank class=infotextkey>get=_blank class=infotextkey>资产的_blank class=infotextkey>get=_blank class=infotextkey>销售额。_blank class=infotextkey>增值税_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人_blank class=infotextkey>get=_blank class=infotextkey>销售货物或者加工、_blank class=infotextkey>get=_blank class=infotextkey>修理_blank class=infotextkey>get=_blank class=infotextkey>修配_blank class=infotextkey>劳务月_blank class=infotextkey>get=_blank class=infotextkey>销售额_blank class=infotextkey>不_blank class=infotextkey>get=_blank class=infotextkey>超过_blank class=infotextkey>3_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元（按季纳税9_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元），_blank class=infotextkey>get=_blank class=infotextkey>销售_blank class=infotextkey>get=_blank class=infotextkey>服务、无形_blank class=infotextkey>get=_blank class=infotextkey>资产月_blank class=infotextkey>get=_blank class=infotextkey>销售额_blank class=infotextkey>不_blank class=infotextkey>get=_blank class=infotextkey>超过_blank class=infotextkey>3_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元（按季纳税9_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元）的，自_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2018年1月1日起至_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>20年_blank class=infotextkey>get=_blank class=infotextkey>1_blank class=infotextkey>get=_blank class=infotextkey>2月_blank class=infotextkey>_blank class=infotextkey>31日，可分别享受_blank class=infotextkey>get=_blank class=infotextkey>小微_blank class=infotextkey>get=_blank class=infotextkey>企业暂免_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收_blank class=infotextkey>增值税优_blank class=infotextkey>get=_blank class=infotextkey>惠_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政策。
_blank class=infotextkey>get=_blank class=infotextkey>企业所得税（_blank class=infotextkey>get=_blank class=infotextkey>小微_blank class=infotextkey>get=_blank class=infotextkey>企业）
自_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2017年1月1日起至_blank class=infotextkey>get=_blank class=infotextkey>2019年_blank class=infotextkey>get=_blank class=infotextkey>1_blank class=infotextkey>get=_blank class=infotextkey>2月_blank class=infotextkey>_blank class=infotextkey>31日，将_blank class=infotextkey>get=_blank class=infotextkey>小型微利_blank class=infotextkey>get=_blank class=infotextkey>企业年应纳税所得额_blank class=infotextkey>不_blank class=infotextkey>get=_blank class=infotextkey>超过50_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元，所得减按_blank class=infotextkey>get=_blank class=infotextkey>50%计入应纳税所得额，按_blank class=infotextkey>get=_blank class=infotextkey>20%的税率缴纳_blank class=infotextkey>get=_blank class=infotextkey>企业所得税。
税_blank class=infotextkey>get=_blank class=infotextkey>金及附加
自_blank class=infotextkey>get=_blank class=infotextkey>201_blank class=infotextkey>get=_blank class=infotextkey>6年_blank class=infotextkey>get=_blank class=infotextkey>2月1日起
_blank class=infotextkey>get=_blank class=infotextkey>小微_blank class=infotextkey>get=_blank class=infotextkey>企业月_blank class=infotextkey>get=_blank class=infotextkey>销售额_blank class=infotextkey>不_blank class=infotextkey>get=_blank class=infotextkey>超过_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>10_blank class=infotextkey>get=_blank class=infotextkey>万元，季度_blank class=infotextkey>get=_blank class=infotextkey>销售额_blank class=infotextkey>不_blank class=infotextkey>get=_blank class=infotextkey>超过_blank class=infotextkey>30_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>万元的纳税义务_blank class=infotextkey>get=_blank class=infotextkey>人，免征_blank class=infotextkey>get=_blank class=infotextkey>教育费附加、_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地方_blank class=infotextkey>get=_blank class=infotextkey>教育附加、水利_blank class=infotextkey>get=_blank class=infotextkey>建设_blank class=infotextkey>get=_blank class=infotextkey>基_blank class=infotextkey>get=_blank class=infotextkey>金。
_blank class=infotextkey>get=_blank class=infotextkey>城市_blank class=infotextkey>get=_blank class=infotextkey>维护_blank class=infotextkey>get=_blank class=infotextkey>建设税的减免税_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政策随主税（_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>规模纳税_blank class=infotextkey>get=_blank class=infotextkey>人）
残_blank class=infotextkey>get=_blank class=infotextkey>保_blank class=infotextkey>get=_blank class=infotextkey>基_blank class=infotextkey>get=_blank class=infotextkey>金（_blank class=infotextkey>get=_blank class=infotextkey>小微_blank class=infotextkey>get=_blank class=infotextkey>企业）
自工_blank class=infotextkey>get=_blank class=infotextkey>商_blank class=infotextkey>get=_blank class=infotextkey>登记注册之日起_blank class=infotextkey>3_blank class=infotextkey>get=_blank class=infotextkey>年内，对安排_blank class=infotextkey>get=_blank class=infotextkey>残疾_blank class=infotextkey>get=_blank class=infotextkey>人就业未达到_blank class=infotextkey>get=_blank class=infotextkey>规_blank class=infotextkey>定_blank class=infotextkey>比例、在职职工总数_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>人以_blank class=infotextkey>get=_blank class=infotextkey>下（_blank class=infotextkey>get=_blank class=infotextkey>含_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>人）的_blank class=infotextkey>get=_blank class=infotextkey>小微_blank class=infotextkey>get=_blank class=infotextkey>企业免征_blank class=infotextkey>get=_blank class=infotextkey>残疾_blank class=infotextkey>get=_blank class=infotextkey>人就业_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>保障_blank class=infotextkey>get=_blank class=infotextkey>金。
印花税（所_blank class=infotextkey>get=_blank class=infotextkey>有_blank class=infotextkey>get=_blank class=infotextkey>企业）
自_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>2018年5月1日起，对按_blank class=infotextkey>get=_blank class=infotextkey>万分之五税率贴花的_blank class=infotextkey>get=_blank class=infotextkey>资_blank class=infotextkey>get=_blank class=infotextkey>金账簿减半_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收印花税，对按件贴花五元的_blank class=infotextkey>get=_blank class=infotextkey>其他账簿免征印花税。
_blank class=infotextkey>get=_blank class=infotextkey>企业_blank class=infotextkey>get=_blank class=infotextkey>可以根据_blank class=infotextkey>get=_blank class=infotextkey>上述税_blank class=infotextkey>收优_blank class=infotextkey>get=_blank class=infotextkey>惠_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政策，结_blank class=infotextkey>合_blank class=infotextkey>get=_blank class=infotextkey>企业的实际_blank class=infotextkey>get=_blank class=infotextkey>情况，享受_blank class=infotextkey>get=_blank class=infotextkey>上述税_blank class=infotextkey>收优_blank class=infotextkey>get=_blank class=infotextkey>惠_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政策。
