建筑劳务分包企业（个人独资）如何纳税
提问内容：请问税官：一个自然人独资的建筑劳务分包企业，（凭资质经营）税务申报时应在国税还是地税？应申报哪些税种？
按照《中华人民共和国企业所得税法》总则 第一条规定，个人独资企业、合伙人企业不适用本法。那么，税务部门还要求季度申报时按照B类申报，纳税人已经糊涂了。并且劳务资质还在办理中可能还要一段时间才能下来，现在就要申报，当然是零申报，但搞不清到底应该如何申报，申报哪些内容？请教税官大人，谢谢！
答复：首先应到税务机关办理税务登记，在国税机关申报企业所得税，在地税机关申报营业税和其他地方税种.
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