建筑安装业务实行转包或分包形式的，由总承包人代扣代缴营业税。
When contracting or sub-contracting is applied in the construction and installation business, the main contractor shall withhold and pay Business Tax on behalf of the sub-contractors.
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。
That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax.
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。
That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax.
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