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在实际房地产企业实际开发过程中,建设方为了确保施工的质量、价格及数量,往往进行甲供材料的自行采购,这对施工企业来说减少资金压力、节约采购时间,也有利于建设方控制造价、质量,应该是双赢。但在这过程中存在建设方负责购买的砖瓦、涂料、电缆、阀门、管材等安装工程材料,从建设方库房出库,施工方负责安装,由此带出建设方此类材料的涉税问题。
In the actual development of the actual real estate business, the builder often purchases the materials for construction in order to ensure the quality, price and quantity of the construction. This will reduce the financial pressure on the construction enterprises and save the procurement time, and also help the construction party to control Cost, quality, should be a win-win situation. However, in this process, there are construction materials such as bricks, coatings, cables, valves, pipes and other materials purchased by the constructor, and the construction warehouses are in storage and the construction side is responsible for the installation, thereby bringing out the tax problem.