新税制的实施,促进了地方财政收入的稳步增长,但是,在建筑营业税税收管理中,现行政策还存在一些亟待解决的矛盾和问题。 一、存在问题: (一)纳税义务发生时间的规定使税款入库严重滞后。 国家税务总局国税发(1994)159号文《关于营业税若干征税问题的通知》中对建筑营业税的纳税义务发生时间分四种情况做了具体规定:1.一次性结算价款的工程项目,其纳税义务发生时间为施工单位与发包单位进行工程合同价款结算的 The implementation of the new tax system has promoted the steady growth of local financial revenue. However, there are still some contradictions and problems to be solved in current policies on tax management of construction business tax. First, the existing problems: (A) the time of tax liability provisions of the tax storage serious lag. State Tax Administration Guoshuafa (1994) No. 159, “on the business tax on the issue of a number of tax issues,” the construction tax on business tax liability obligations in four cases made specific provisions: 1. One-time settlement of the price of the project, its Tax liability occurs when the construction unit and the contract unit contract price settlement