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为进一步明确营改增试点运行中反映的有关征管问题,现将有关事项公告如下:一、纳税人销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务,不属于《营业税改征增值税试点实施办法》(财税[2016]36号文件印发)第四十条规定的混合销售,应分别核算货物和建筑服务的销售额,分别适用不同的税率或者征收率。二、建筑企业与发包方签订建筑合同后,以内部授权或者三方协议等方式,授权集团内其他纳税人(以下称“第三方”)为发包方
In order to further clarify the issues concerning collection and management as reflected in the operation and reform of the camps, the relevant issues are hereby announced as follows: 1. Taxpayers shall provide construction and installation services while selling their fabricated houses, machinery and equipment, steel structures and other self-produced goods. The mixed sales under Article 40 of the Measures for the Implementation of the Pilot Business Tax Reform and Levy of VAT (Cai Shui [2016] No. 36 Document) shall separately calculate the sales revenue of goods and construction services, and shall apply different rates or levying rates respectively. 2. After signing the construction contract with the Employer, the Employer shall authorize other taxpayers (hereinafter referred to as the “Third Party”) in the Employer to be the Employer by means of internal authorization or tripartite agreement, etc.