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本文针对当前建筑行业总包企业对分包企业行使代扣代缴税金权利时存在的一些模糊认识和不规范做法,从总、分包方各自的营业额范围的界定和总包企业行使代扣代缴税金权利的法定程序两个方面,对总包企业如何正确行使代扣代缴权利进行阐述,同时提出财务管理实务中应当注意和正确处理的一些特殊问题。
In this paper, the current general contracting of construction industry for subcontractors to exercise the right of withholding tax some of the fuzzy understanding and non-standard practice, from the total, sub-contracting parties to define the scope of their respective turnover and the general contracting business to exercise on behalf of Deducting the tax payment of the statutory procedures two aspects of the total package business how to properly exercise the right of withholding and payment, while putting forward the financial management practices should pay attention to and correct handling of some special issues.