谈建筑企业总分包业务关系中涉税与会计事项处理  

Talk about the total subcontracting business relationships of construction enterprises Tax and accounting matter

作　　者：郑侃 

机构地区：[1]福建建工集团总公司,福建福州350003

出　　处：《福建建筑》2014年第2期119-120,共2页Fujian Architecture & Construction

摘　　要：2008年11月国务院令第540号《中华人民共和国营业税暂行条例》的发布,改变了原来建筑工程总分包业务关系中分包单位营业税由总包单位代扣代缴的做法,从而引起营业税缴纳和会计核算事项的改变。本文就这些变化提出了建筑施工企业在总承包与分包业务关系中涉税与会计事项的处理办法。In 2008 November the State Council Decree No. 540th ＂ law of the people＇s Republic of China Interim Regulations on business tax ＂ issue, changed the original construction cost of service subcontracting business tax withholding approach from the total package units, thereby causing the business tax payment and accounting change, in this paper, these changes put forward construction company in the general contracting and subcontracting business relationships in the tax and accounting treatment method.

关 键 词：建筑企业 总承包与分包业务 营业税缴纳 会计核算 处理办法 

分 类 号：F235.19[经济管理—会计学]