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在分包商和供应商的选择上,财务部门与预算部门、项目业务部门沟通,在采购成本(不含税价格)相同的情况下,应优先选择一般纳税人供应商,尽量增加材料可取得的增值税专用发票,压缩工程分包占比,在不增加结算的情况下取得税率为11%的劳务分包增值税专用发票。在施工过程中,具体实施工程项目时应注意的关键点:
In terms of the choice of subcontractors and suppliers, the finance department should communicate with the budget department and the project business department, and in the case of the same purchase cost (excluding tax price), the general taxpayer supplier should be given the priority to increase the material availability Value-added tax special invoice, compression engineering sub-proportion, without increasing the settlement obtained under the tax rate of 11% of the labor sub-value-added tax invoices. In the construction process, the specific implementation of the project should pay attention to the key points: