三部门下发进一步做好建筑行业营改增试点工作的意见要求-7411威尼斯
发布时间：
2017-10-14
近日，国家税务总局、住房和城乡建设部、财政部联合下发关于进一步做好建筑行业营改增试点工作的九条意见，针对试点过程中存在的“抵扣凭证”、“简易计税”、“异地缴税”等方面问题，要求优化纳税服务，强化合规意识，更好地发挥税制改革对行业发展的促进作用。 意见指出，建筑行业纳入营改增试点以来，通过打通增值税抵扣链条，妥善解决了原税制存在的重复征税问题，顺利实现了税制平稳转换，为建筑行业的发展营造了更为有
近日，国家税务总局、住房和城乡建设部、财政部联合下发关于进一步做好建筑行业营改增试点工作的九条意见，针对试点过程中存在的“抵扣凭证”、“简易计税”、“异地缴税”等方面问题，要求优化纳税服务，强化合规意识，更好地发挥税制改革对行业发展的促进作用。
意见指出，建筑行业纳入营改增试点以来，通过打通增值税抵扣链条，妥善解决了原税制存在的重复征税问题，顺利实现了税制平稳转换，为建筑行业的发展营造了更为有利的税收环境。近期部分企业反映，试点过程中仍不同程度地存在取得抵扣凭证有难度、选择简易计税办法有障碍、异地施工预缴税款有困难等方面问题。为进一步做好建筑行业营改增试点相关工作，提出了加强宣传辅导，优化纳税服务；规范市场行为，强化合规意识；注重部门协调，形成工作合力三方面的九条意见。
一是持续开展宣传辅导。积极为建筑业纳税人的培训、辅导等工作创造条件。
二是进一步优化发票代开服务。积极创造条件，在建材市场、大型工程项目部等地增设专用发票代开点，为砂土石料销售企业、临时经营企业及建筑材料零售企业代开专用发票提供便利，不断提高建筑企业购买建筑材料获得专用发票的比例。
三是切实保证政策措施落地。深刻领会现行建筑行业各项政策措施出台的意图，盯紧抓牢已出台各项政策措施的落地工作，税收减免、简易计税等各类政策安排必须严格落实到位。特别是《财政部 税务总局关于建筑服务等营改增试点政策的通知》规定的建筑工程总承包单位为房屋建筑的地基与基础、主体结构提供工程服务，在建设单位自行采购全部或部分主要建筑材料的情况下，一律适用简易计税的政策。
四是严格规范建筑市场秩序。强化对砂土石料等建筑材料销售企业的税收检查，及时处理建筑材料销售企业拒绝开票、加价开票等违规行为，发现建筑材料销售企业通过不开发票隐瞒收入偷税的，要依法依规严肃查处。
五是积极引导企业规范管理。引导建筑企业从供应商筛选、内控机制建设、采购合同规范等方面完善流程，规范采购渠道和财务管理，提高进项税抵扣比例，合理降低税务负担，以营改增试点推动建筑企业规范管理，不断提升经营水平。
六是加快推行工程总承包。引导企业大力推进工程总承包，细化工程总承包合同，实现设计、采购、施工等各阶段工作的深度融合，提高工程建设水平。
七是大力营造有序竞争的市场环境。坚决打破区域市场准入壁垒，任何地区和单位不得违法限制或排斥本地区以外的建筑企业参加工程项目投标，严禁强制或变相要求外地建筑企业在本地设立分公司或子公司，为建筑企业营造更加开放、公平的市场环境。
八是充分发挥行业协会作用。建筑行业各相关协会要充分发挥自身优势，主动联系政府、服务企业、促进行业自律，协助政府部门改善对建筑行业的管理，加强调查研究，积极向有关部门反映建筑企业的诉求和行业情况，提出切实可行的意见建议。
九是切实加强部门配合。各地税务、住房城乡建设、财政部门要进一步统一思想认识，加强协调配合，强化监督检查，形成工作合力，保证各项政策措施落到实处。
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