【問題(ti)】

　　現在有(you)許多企業(ye)，如建筑(zhu)公(gong)司、房地(di)產開發企業(ye)、貨運車隊等，由于(yu)具有(you)一定的經營資質，許多個人或單位掛(gua)靠其(qi)從事(shi)建筑(zhu)修建、房地(di)產開發及(ji)貨物運輸業(ye)務(wu)，并向這些公(gong)司繳納(na)一定的管理(li)費。請(qing)問具有(you)資質的上(shang)述公(gong)司，收(shou)取的管理(li)費是(shi)按照公(gong)司內(nei)部資金往來(lai)還(huan)是(shi)按照具有(you)服務(wu)性(xing)質的應稅勞(lao)務(wu)收(shou)費繳納(na)營業(ye)稅？

　　【解答】

　　《國(guo)家稅(shui)(shui)務(wu)總局(ju)關于印發(fa)營(ying)業(ye)(ye)(ye)稅(shui)(shui)問(wen)題解答（之一）的(de)(de)通知》（國(guo)稅(shui)(shui)函發(fa)[1995]156號）規定(ding)，……工(gong)(gong)程(cheng)(cheng)(cheng)承包(bao)(bao)(bao)(bao)公司(si)(si)承包(bao)(bao)(bao)(bao)建筑安裝工(gong)(gong)程(cheng)(cheng)(cheng)業(ye)(ye)(ye)務(wu)，即工(gong)(gong)程(cheng)(cheng)(cheng)承包(bao)(bao)(bao)(bao)公司(si)(si)與建設單位簽訂承包(bao)(bao)(bao)(bao)合同的(de)(de)建筑安裝工(gong)(gong)程(cheng)(cheng)(cheng)業(ye)(ye)(ye)務(wu)，無論其是否參(can)與施工(gong)(gong)，均應按(an)“建筑業(ye)(ye)(ye)”稅(shui)(shui)目征(zheng)收營(ying)業(ye)(ye)(ye)稅(shui)(shui)。工(gong)(gong)程(cheng)(cheng)(cheng)承包(bao)(bao)(bao)(bao)公司(si)(si)不與建設單位簽訂承包(bao)(bao)(bao)(bao)建筑安裝工(gong)(gong)程(cheng)(cheng)(cheng)合同，只是負責(ze)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)組織協調業(ye)(ye)(ye)務(wu)，對工(gong)(gong)程(cheng)(cheng)(cheng)承包(bao)(bao)(bao)(bao)公司(si)(si)的(de)(de)此項業(ye)(ye)(ye)務(wu)則為“服務(wu)業(ye)(ye)(ye)”稅(shui)(shui)目征(zheng)收營(ying)業(ye)(ye)(ye)稅(shui)(shui)。

　　參照上述規定，出具(ju)資質建(jian)(jian)(jian)筑修建(jian)(jian)(jian)、房地產開(kai)發及(ji)貨物運(yun)(yun)輸公司直(zhi)接與(yu)建(jian)(jian)(jian)設單(dan)位、業(ye)(ye)(ye)主(zhu)、承運(yun)(yun)方(fang)簽(qian)合(he)同，無論其是(shi)否參與(yu)經營(ying)(ying)，應按“建(jian)(jian)(jian)筑業(ye)(ye)(ye)”、“銷(xiao)售(shou)不動產”、“交通運(yun)(yun)輸”稅(shui)目繳納營(ying)(ying)業(ye)(ye)(ye)稅(shui)。若不與(yu)建(jian)(jian)(jian)設單(dan)位、業(ye)(ye)(ye)主(zhu)、承運(yun)(yun)方(fang)簽(qian)合(he)同，只是(shi)負責組織協(xie)調業(ye)(ye)(ye)務并收取的管理費(fei)，對(dui)此項業(ye)(ye)(ye)務則為“服務業(ye)(ye)(ye)”稅(shui)目繳納營(ying)(ying)業(ye)(ye)(ye)稅(shui)。