建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub - contractors.
税务局：作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction item of the tax law.
税务局：ꆊ作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction industry of the tax law.
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