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工程分包是目前建筑行业的普遍现象,但是由于分包业务的会计处理流程相关制度和法规较少述及,所以使得广大财务人员在对分包工程进行会计核算、办理纳税事宜时往往感到无所适从。本文结合实际列举了新、旧《营业税暂行条例》下工程分包的会计处理流程,并对上述流程做出比较和分析,以期对该项业务的会计处理提供一个合理的操作模式。
Project subcontracting is a common phenomenon in the construction industry at present. However, due to the limited number of relevant systems and laws and regulations on subcontracting business, the majority of financial personnel often find themselves feel at a loss when it comes to accounting and taxation of subcontracted projects . Based on the actual conditions, this paper lists the accounting treatment process of subcontract of new and old “Provisional Regulations of Business Tax”, and makes a comparison and analysis of the above processes in order to provide a reasonable mode of operation for the accounting treatment of this business.