平行结转法可实现总分支机构间“模拟税局”的核算、管理思想,既不影响机构总部对分支机构业绩指标的考核,也符合机构所在地汇总缴纳的要求。公司层级最终计算结果与向税局实际申报缴纳金额一致。建筑企业根据内部管理及经营拓展的需要,设置总分支机构是非常普遍的现象。关于总分支机构间增值税及附加费的会计核算,笔者结合所在单位的一些具体做法,对该问题加以分析、探讨。本文所称的分支机构是指如下三种情形:一是与机构 The parallel carry-over method can realize the accounting and management thought among the branches and sub-branches of the “Simulation Tax Bureau”, which does not affect the assessment of branches’ performance indicators of the headquarter or the requirements of the agencies that have been paid in aggregate. The final calculation result of the company level is the same as the actual amount paid to the tax bureau. Construction companies in accordance with the needs of internal management and business development, the establishment of the total branches is a very common phenomenon. With regard to the accounting of the total inter-branch value-added tax and surcharges, the author analyzes and discusses the issue in light of some specific measures of the unit where he works. Branch in this paper refers to the following three situations: First, and institutions