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随着施工企业规模的不断扩大,从现场生产施工型企业向管理型企业转变,由原来施工任务主要由单位内部作业人员完成向分项分包给具备资质的施工企业转变,随着国家行政机构监管力度的不断加大,国家法律法规对企业财务核算要求越来越严格和规范,对于总承包人把承接的工程部分分包给施工企业后,涉及到营业税分包抵税的账务处理问题,本文就分包过程中涉及的分包抵税的账务处理方法做详细阐述。
With the continuous expansion of the scale of construction enterprises, from on-site production of construction-oriented enterprises to the management of enterprises from the original construction tasks mainly by the internal unit to complete sub-subcontracting to qualified construction enterprises change, with the State Administration Supervision of the increasing intensity of national laws and regulations on corporate financial accounting requirements more stringent and standardized for the general contractor to undertake the project subcontracted to construction companies, involves the business tax sub-tax deposite problem This article elaborates on the accounting treatment of subcontracting deductibles involved in the subcontracting process.