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本文按照财政部印发的《增值税会计处理规定》(财会〔2016〕22号,以下简称“22号文”)及《财政部会计司关于<增值税会计处理规定>有关问题的解读》(以下简称《解读》)的规定,结合建筑服务涉及的增值税和企业所得税相关税法进行案例详解。案例1:A企业于2016年12月1日提供一项外省建筑服务,预计工期为3个月,建筑服务合同约定总收入600000元(不含税),2016年12月1日开
In accordance with the “Regulations on the Accounting Treatment of Value Added Tax” (Cai Kuai [2016] No. 22, hereinafter referred to as “No. 22”) issued by the Ministry of Finance and the “Interpretation of Relevant Issues Concerning Accounting Regulations on Value Added Tax” (Hereinafter referred to as “Interpretation”), combined with the construction services related to value-added tax and enterprise income tax case details. Case 1: Company A provided a construction service for a province on December 1, 2016, with a construction period of 3 months and a construction service contract with a total revenue of 600,000 yuan (excluding tax), opening on December 1, 2016