problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especiay all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \not support\not to agree\ppy happy\not to promise\arting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party滁州市地方税务局建筑安装业企业所得税和个人所得税
征收管理办法
滁地税发〔2014〕1号 2014年1月6日
第一条 为进一步规范建筑安装业企业所得税和个人所得税的征收
管理，根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例、国家税务总局《关于印发〈跨地区经营汇总纳税企业所得税征收管理办法〉的公告》（2012年第57号）、《关于印发〈企业所得税核定征收办法〉（试行）的通知》（国税发〔2008〕30号）、《国家税务总局关于印发〈建筑安装业个人所得税征收管理暂行办法〉的通知》（国税发〔1996〕127号）、《安徽省地方税务局、安徽省国家税务局关于进一步明确建筑安装业所得税管理有关问题的公告》（2013年第1号）及有关规定，结合我市实际，制定本办法。
第二条 凡在滁州市范围内从事建筑安装业务，企业所得税和个人所得税由滁州市地方税务机关征收管理的单位和个人均适用于本办法。 第三条 本办法所称建筑安装业务，包括建筑、安装、修缮、装饰及其他工程作业。
第四条 主管税务机关根据建筑安装企业财务管理和会计核算情况,应采取查账征收或核定征收方式加强企业所得税管理。
凡工程收入、工程成本都由本企业核算，工程结算利润归本企业所有，账证健全，财务核算规范，收入成本能够准确核算，按季（月）预缴的纳税人，实行查账征收企业所得税。
凡不符合查帐征收条件的纳税人，应采用核定应税所得率方式核定征收企业所得税。根据滁州市地方税务局、滁州市国家税务局《转发国家税务总局<关于印发企业所得税核定征收办法（试行）>的通知》（滁地税〔2009〕20号）规定，我市建筑安装行业应税所得率为8%。 第五条 外来建安企业总机构直接管理的项目部（包括与项目部性质相同的工程指挥部、合同段等），所得税处理如下：
（一）项目部能够同时提供《外出经营活动税收管理证明》、属于总机构直接管理的证明文件以及主管税务机关要求的其他相关资料（建筑安装业务收入汇入总机构的汇款凭据等），按项目实际经营收入0.2%预征企业所得税。
（二）项目部能够同时提供《外出经营活动税收管理证明》、属于总机构出具的该项目部属于二级或二级以下分支机构直接管理的证
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \presentative\ht, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ning and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \pointed out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle ofpeople, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especiay all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \not support\not to agree\ppy happy\not to promise\point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party明文件以及主管税务机关要求的其他相关资料，不需要就地预缴企业所得税。其经营收入、职工工资和资产总额应汇总到二级分支机构统一核算，由二级分支机构按照国家税务总局2012年第57号公告规定的办法预缴企业所得税。
（三）项目部不能同时提供上述有关证明文件或其他材料，应视同本地独立纳税人进行管理。
第六条 凡来我市经营的二级分支机构（包括具有独立生产经营职能的部门），同时满足在施工地领取非法人营业执照，提供总机构并经总、分支机构主管税务机关审核确认的《中华人民共和国企业所得税汇总纳税分支机构分配表》，由总机构出具并经总机构主管税务机关确认的总机构拨款证明、总分机构协议或合同、公司章程、管理制度等证明材料三项条件的，按照国家税务总局2012年第57号公告规定的办法预征企业所得税；不能同时满足的，视同本地独立纳税人进行管理。 第七条 本地建筑安装企业，凡符合查账征收条件的纳税人，一律实行按月(季)预缴企业所得税，企业所得税预缴率为1%，年终汇算清缴，多退少补。
当期应预缴企业所得税=［（当期工程结算收入－当期结转收入且预缴了企业所得税的预收工程款）+当期新增预收工程款］×1%。
第八条 对在我市登记的需要到外地从事建筑安装工程的建筑安装企业，在开具《外出经营活动税收管理证明》的同时，主管税务机关要建立台账，及时跟踪、加强管理，督促企业根据工程项目完工进度预缴企业所得税。
第九条 本地建筑安装企业和外来建筑安装企业实行项目经理负责（承包）制，全部或部分经营成果归项目经理（或项目负责人）所有的，一律按照承包合同(协议)确定的金额，按1%核定征收个人所得税，适用税目为“对企事业单位承包经营、承租经营所得”。
工程项目是否属于项目经理承包的审核，由项目所在地主管税务机关负责，项目所在地主管税务机关可结合报验登记和项目管理对项目是否属于项目经理承包或挂靠进行审核。对不同时符合下列条件，认定该项目为承包或挂靠经营：
（一）工程施工收入由建筑安装企业统一结算；
（二）项目经理或工程实际负责人只领取固定的工资或奖金； （三）企业能够向项目地税务机关提供由机构所在地主管税务机关出具的该项目经营成果归企业所有的相关证明材料；
（四）企业按规定为项目经理或工程实际负责人办理了六个月以
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \presentative\ht, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ning and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \pointed out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle ofpeople, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interestof the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masseproblems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especiay all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \not support\not to agree\ppyhappy\not to promise\point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party上的社会保险费参保手续并缴费；
（五）主管税务机关要求提供的其它相关资料。
第十条 个人独资企业或合伙企业及个体工商户从事建筑安装劳务，且不能正确计算应纳税所得额的，按8%的应税所得率核定应纳税所得额，计算缴纳个人所得税。
第十一条 承揽建筑安装业各项工程作业的单位和个人是个人所得税代扣代缴义务人，应在向个人承包人支付收入时依法代扣代缴其应纳的个人所得税。
第十二条 在滁州市范围内跨县市区经营的建筑安装企业，企业所得税管理依据《安徽省国家税务局、安徽省地税局<转发国家税务总局关于跨地区经营建筑企业所得税征收管理问题的通知>》（皖国税发〔2010〕129号）规定执行。
第十三条 涉及建筑安装行业企业所得税、个人所得税征收管理以前的规定与本办法规定不一致的，以本办法规定为准。《滁州市地方税务局建筑安装业企业所得税个人所得税征收管理暂行办法》（滁地税〔2012〕98号）同时废止。其他未尽事宜依照税收法律、法规或有关政策执行。
第十四条 本办法由滁州市地方税务局负责解释。 第十五条 本办法自2014年1月1日起施行。
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \presentative\ht, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ning and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \pointed out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle ofpeople, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masse