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建筑企业通常会采用“总公司+项目部”的二级管理体制和“总公司+事业部制区域公司+项目部”的三级管理体制模式。但营改增后,这两种管理体制下,企业在合同和公章管理等方面均存在一定的税收风险。因此本文提出企业两种管理体制模式下在合同和公章管理、财务核算和资金管理及发票开具和管理方面应注意的问题。
Construction companies usually adopt the two-level management system of “headquarters + project department” and the three-level management system mode of “headquarters company + regional department of project department + project department”. However, after the reform of the battalion is increased, under both of these management systems, the enterprises have certain tax risks in terms of contract and seal administration. Therefore, this paper puts forward the problems that should be noticed in contract and seal management, financial accounting and fund management and invoicing and management under the two management system modes of enterprises.