漳州市建安企业跨地区经营所得税管征对策研究
On Zhangzhou׳s Countermeasures for Levy and Administration of the Construction and Installation Enterprise׳s Income Tax by Trans-regional Operation
摘要
随着我国经济建设的飞速发展、城市化进程的加快和人民生活水平的提高，建筑行业已成为我国的一个重要的产业。建安行业税收成为了地方税收增收的主要贡献力量，甚至在某些地区已经成为该地区的支柱税源，占据着税收总量的“半壁江山”。由于建安行业是具有特殊的行业特性，涉及多个行业，存在多种经营方式，特别是建安企业跨县区、跨市区、跨省区经营活动的现象日益普遍，给地税部门的税收管征带来很大难度。尽管国家税务总局连续出台多份文件进行规范，但是各地出于本地区税收利益分配的需要，各自根据实际制定了不同的管征办法，特别是在所得税征管方面，规定更多，地区与地区的税收协调难度更大。不仅给企业造成诸多困扰，也成为税务机关的一大... With the rapid development of China's economic construction, the acceleration of the urbanization process and the improvement of the people's living standards, the construction industry has become an important industry in our country. The tax revenue from the industry has become a major contributor to the local tax income. In some areas, it has become the main tax sources, even half of the total t...