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建设工程分包中,营业税的代扣代缴以及分包工程的核算是施工企业会计实践中一个常见的问题,而在实际工作中又存在多种做法。本文在分析建设工程分包行为法律特征的基础上,结合营业税条例的规定,阐释总包方与分包方在工程分包行为中营业税纳税的义务与责任,并结合建造合同准则的有关规定,就总包方对分包工程的会计核算方法予以说明。
Construction subcontracting, business tax withholding and subcontracting engineering accounting accounting is a common practice in business practice, and in practice there are a variety of practices. Based on the analysis of the legal characteristics of construction subcontracts and the stipulations of the Business Tax Regulations, this paper explains the obligations and responsibilities of the general contractor and the subcontractor in taxation of business tax in construction subcontracting activities. Combining with the relevant provisions of Construction Contract Guidelines, On the total package side of the sub-project accounting methods to be explained.