| 关于铁路施工项目劳务分包及劳动用工营业税问题的研究 |
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| 引用本文： | 孙正才. 关于铁路施工项目劳务分包及劳动用工营业税问题的研究[J]. 价值工程, 2011, 30(10): 120-120 |
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| 作者姓名： | 孙正才 |
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| 作者单位： | 中铁十四局集团五公司,兖州,272100 |
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| 摘 要： | 随着国家财税体制改革的不断深化,税务检查也越来越频繁,稽征、处罚越来越严。如何充分利用国家税务政策,筹划好纳税方案,控制税务风险,已成为我们铁路施工企业面临的一个重要课题。本文就铁路施工项目管理中劳务分包及劳动用工涉税问题做一探讨。
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| 关 键 词： | 劳务分包 劳务用工 税务规划 |
Research on Subcontractors and Business Tax of Labor and Employment about Railway Construction Project |
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| Sun Zhengcai. Research on Subcontractors and Business Tax of Labor and Employment about Railway Construction Project[J]. Value Engineering, 2011, 30(10): 120-120 |
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| Authors: | Sun Zhengcai |
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| Affiliation: | Sun Zhengcai(The Fifth Project Co.,Ltd.of China Railway Bureau 14 Group,Yanzhou 272100,China) |
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| Abstract: | With the fiscal and taxation reform deepening,tax inspections become more and more frequent,and tax collection,penalties are more strict.How to make full use of national tax policy to plan good tax programs to control tax risk has become an important topic of railway construction businesses.In this paper,subcontractors and business tax of labor and employment about railway construction project are discussed. |
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| Keywords: | subcontractors labor and employment tax planning |
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