实务中,对“甲供材料”的会计处理一直没有明确统一的规定,不同地区不同企业做法不一,企业和税务机关对此也一直争论不断。因此,企业账务核算的模式、发票开具的方法和税务机关对营业税的征管手段之间亟待协调,本文站在兼顾税企双方的立场,对这一问题提出探讨性的建议。 In practice, there has been no clear and uniform stipulation on the accounting treatment of “A materials”, and different enterprises in different regions have different practices. Enterprises and taxation authorities have also been debating this continuously. Therefore, the mode of business accounting, invoice issuance methods and the tax authorities on business tax collection and management tools need to be reconciled, this article takes into account both the tax position, put forward some suggestions on this issue.