一般纳税人提供建筑服务,这6种情形可以简易计税!
蓝色柳林财税室·2025-11-20 00:57

Group 1 - The article discusses the tax policies related to construction services provided for projects where the client supplies materials and equipment, known as "甲供工程" [4] - General taxpayers providing construction services for "甲供工程" can choose to apply a simplified tax calculation method [4] - The article outlines that construction services for older projects, defined as those with a contract start date before April 30, 2016, are also eligible for the simplified tax method [5][6] Group 2 - Specific "甲供工程" where the general contractor provides services for the foundation and main structure, while the client procures materials like steel and concrete, can apply the simplified tax method [6] - The scope of foundation and main structure is defined according to the national construction quality acceptance standards [6]