工程会计业财融合,从增值税角度探讨分公司开立难题  

Integration of Business and Financial in Engineering Accounting:Discussion on the Challenges in Branch Establishment from the Perspective of Value-Added Tax

作　　者：黄琴 HUANG Qin(CECEP Guozhen Engineering Co.,Ltd)

机构地区：[1]中节能国祯工程有限公司

出　　处：《当代会计》2023年第17期166-168,共3页Contemporary Accounting

摘　　要：在构建以国内大循环为主体、国内国际双循环相互促进的新发展格局下,部分地方政府仍强制要求跨地区经营的建筑企业在工程项目所在地开立分公司。重点围绕跨地区经营建筑业务企业营商环境展开分析,论述了强制要求开立分公司对项目所在地的消极影响,从业财融合视角切入,并以实例从纳税人跨区提供建筑服务预缴增值税角度提出具体的建议。In the process of establishing a new development pattern with the domestic large-scale circulation as the main focus and the mutual promotion of domestic and international circulations,some local governments still mandate construction enterprises engaged in cross-regional operations to establish branches in the locations of their engineering projects.This paper focuses on analyzing the business environment for construction enterprises operating across regions,discussing the negative impact of mandatory branch establishment on the project locations.From the perspective of business and financial integration,this paper uses real cases as examples to provide specific recommendations for taxpayers offering construction services across regions,particularly regarding the prepayment of value-added tax.

关 键 词：跨地区经营 业财融合 预缴增值税 

分 类 号：F812.42[经济管理—财政学]