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一般纳税人提供建筑服务收到预收账款时,由于纳税人选用的计税方法和提供服务地点不同等问题,相应的会计账务处理与增值税的纳税申报业务差别很大,本文以一般纳税人提供不同施工地点的建筑服务采用一般计税方法和简易计税方法时涉及的具体会计处理及增值税纳税申报时注意的问题与同行商榷,以达到抛砖引玉的目的。
General taxpayers to provide construction services received in advance, due to taxpayers choose the tax method and provide different locations and other issues, the corresponding accounting and VAT processing business tax returns vary greatly, this article general tax People to provide construction services at different construction sites using the general tax calculation methods and simple tax calculation methods involved in the specific accounting and VAT tax returns to pay attention to problems with colleagues in order to achieve the purpose of attracting valuable comments.