| 挂靠建筑劳务引发的纳税争议 |
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| 引用本文： | 吕永,张锦华.挂靠建筑劳务引发的纳税争议[J].涉外税务,2007(1):64-66. |
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| 作者姓名： | 吕永 张锦华 |
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| 作者单位： | 1. 沛县地方税务局纳税服务中心,江苏,沛县,221600
2. 沛县职业教育中心,江苏,沛县,221600 |
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| 摘 要： | 建筑公司承接施工合同后由挂靠个人进行施工,建筑公司向挂靠个人收取管理费的建筑业务,存在纳税义务人难确定、与挂靠个人关系难理顺等问题,并在如何纳税问题上也存在较大的争议,这给税收征管和税收执法带来了挑战。为避免这些问题的出现,本文认为,应加强各管理部门之间的合作,完善税收法律制度,加大对偷逃税的打击力度。
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| 关 键 词： | 建筑劳务 纳税义务 内部分配 管理费新 |
Tax Disputes concerning Construction Service Released to Individuals |
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| Yong lu,Jinhua Zhang.Tax Disputes concerning Construction Service Released to Individuals[J].International Taxation In China,2007(1):64-66. |
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| Authors: | Yong lu Jinhua Zhang |
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| Abstract: | Tax disputes exist in construction service released to individuals, such as difficulties in defining taxpayers, tax liability and etc. This article proposes that cooperation of different departments should be strengthened, tax laws and systems should be further improved and anti-tax-evading strikes should be reinforced in order to settle these disputes. |
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| Keywords: | Construction service Tax liability Internal distribution Overhead expenses |
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