Caishui No.201636 complete set of documents

Annex to this Article: Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax Article 55 The collection and management of taxpayers' value-added tax shall be carried out in accordance with these Measures, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and the relevant provisions of current value-added tax collection and management. Attachment: sales service, intangible assets and real estate.

Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.

Extended data

The function of the horizontal networking system of fiscal and taxation treasury funds;

The horizontal networking system of finance, taxation, treasury and bank has changed the traditional tax payment method of taxpayers going to the tax authorities to declare at home and paying in the bank, realized the electronic tax payment method of real-time tax deduction, batch tax deduction and bank card inquiry tax payment, and supported many functions such as online declaration.

In the future, taxpayers don't have to go to the tax authorities to file tax returns, and they don't have to travel back and forth between tax and banks frequently, so they can pay taxes without leaving home.

If the taxpayer is self-employed, it pays a fixed tax, which is more suitable for batch tax deduction; If taxpayers need to declare their taxes every month, it is suitable to sign a tripartite agreement with the tax authorities and the opening bank, and choose real-time tax deduction; Taxpayers who use cash to pay taxes temporarily can use bank cards to check the tax payment.