建筑工程项目异地缴税存在的难点和建议

Difficulties and suggestions for tax payment in different places of construction projects

自2016年国家颁布并实施《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)以来,建筑业逐渐开始由缴纳营业税改为缴纳增值税。随着集团公司经济的不断发展、建筑企业增值税的推行以及越来越多异地建筑工程的施工,异地纳税问题开始凸显出来。

Since the State promulgated and implemented the Notice on Comprehensively Promoting the Pilot of Replacing Business Tax with Value-Added Tax in 2016(Finance and tax(2016) No. 36), the construction industry has gradually changed from paying business tax to paying value-added tax. With the continuous development of the group economy, the implementation of value-added tax in construction enterprises and the construction of more and more construction projects in different places, the problem of tax payment in different places has become prominent.