A.營(yíng)改增之前已經(jīng)取得了業(yè)主的批復(fù)計(jì)價(jià)，應(yīng)及時(shí)開(kāi)具發(fā)票繳納營(yíng)業(yè)稅
B.營(yíng)改增前發(fā)生納稅義務(wù)未開(kāi)具發(fā)票的，5月1號(hào)之后仍可以向原地稅機(jī)關(guān)開(kāi)具營(yíng)業(yè)稅發(fā)票
C.將欠繳的營(yíng)業(yè)稅及時(shí)開(kāi)票交稅，避免營(yíng)改增后面臨營(yíng)業(yè)稅和增值稅雙重的稅務(wù)稽查風(fēng)險(xiǎn)
D.對(duì)工程結(jié)算額相對(duì)應(yīng)的應(yīng)交營(yíng)業(yè)稅與已開(kāi)票繳納的營(yíng)業(yè)稅，核對(duì)是否存在差額