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在实际施工中,由于企业在验工计价确认收入时,增值税纳税义务已经发生,因此无论工程款项是否收到,均需先确认销项税额,并及时缴纳。必将导致企业经营性现金净流出增加,加大企业现金流压力。建议建筑企业在收到工程款项或业主同意付款时再申请完工签证,以避免企业提前多交税款。此外,针对质保金,有的建设单位要求提前开具发票,尽量与建设单位协商实际收到质保金时再
In the actual construction, as the enterprise accrues income in the labor inspection and accrual, the VAT liability has occurred. Therefore, regardless of whether the project payment is received, it is necessary to confirm the output tax and pay it in time. Will result in a net increase in business cash outflow, increase cash flow pressure. It is recommended that construction companies apply for a completed visa when they receive payment for the project or the owner agrees to pay in order to prevent the enterprise from paying more taxes in advance. In addition, for quality assurance, some construction units require an invoice in advance, try to negotiate with the construction unit actually received the guarantee money