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2017年7月1日起,建筑业取得预收款的时间不再作为提供建筑服务纳税义务发生时间,这是发生根本性变化的新规定。《财政部国家税务总局关于建筑服务等营改增试点政策的通知》(财税[2017]58号)第二条规定,《营业税改征增值税试点实施办法》(财税[2016]36号)第四十五条第(二)项修改为“纳税人提供租赁服务采取预收款方式的,其纳税义务发生时间为收到预收款的当天”;第三条规定,纳税人
As of July 1, 2017, the advance payment for the construction industry no longer takes time to provide tax liability for construction services. This is a new requirement that has undergone fundamental changes. Article 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Reforming Pilots for Construction Services, etc. (Cai Shui [2017] No. 58) stipulates that the Measures for the Implementation of the Pilot Program of Changing Business Tax into Value Added Tax (Cai Shui [2016] No. 36) Article 45 (2) is amended to read as follows: “If the taxpayer provides the leasing service in the form of advance payment, the tax liability shall occur on the same day as the receipt of the advance payment”; Article 3 stipulates that the taxpayer