“甲供材”是建设方和施工方之间材料供应、管理和核算的一种方法,建设工程项目由建设方提供建筑材料的情形很普遍,本文对“甲供材”的相关税收政策规定、发票开具以及“甲供材”在两种方式下的会计处理进行了分析。 “A material ” is a method of material supply, management and accounting between the construction side and the construction side. It is very common for the construction project to provide the building materials by the construction side. Relevant tax policies and regulations, invoices issued and “A supply ” in two ways under the accounting treatment were analyzed.