建筑现场自制水泥混凝土用于本企业施工还需缴纳增值税吗?

2025-03-14 21:45:22
推荐回答(1个)
回答1:

  答:根据《中华人民共和国增值税暂行条例实施细则》第四条规定:“ 单位或者个体工商户的下列行为,视同销售货物:   (一)将货物交付其他单位或者个人代销;   (二)销售代销货物;   (三)设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;   (四)将自产或者委托加工的货物用于非增值税应税项目;   (五)将自产、委托加工的货物用于集体福利或者个人消费;   (六)将自产、委托加工或者购进的货物作为投资,提供给其他单位或者个体工商户;   (七)将自产、委托加工或者购进的货物分配给股东或者投资者;   (八)将自产、委托加工或者购进的货物无偿赠送其他单位或者个人。”   根据上述规定,建筑施工企业现场自制水泥混凝土用于本企业施工,不属于视同销售货物的范围,因此不需要缴纳增值税。

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