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建筑业在我国经济中占据重要的地位,被认为是国民经济发展的支柱产业。随着我国市场经济的发展,税收制度的不断完善,给建筑施工企业会计核算带来了新的挑战,如何优化核算以适应现行税收制度的要求,是许多建筑施工企业所面临的突出问题。本文针对建筑施工企业会计核算的现况,根据现行税收制度的要求,提出优化核算的建议,以消除建筑施工企业会计核算与税务征管尤其是企业所得税征管方面的矛盾。
The construction industry occupies an important position in the economy of our country and is considered as the pillar industry of the national economy. With the development of our country’s market economy, the continuous improvement of the tax system has brought new challenges to the accounting of construction enterprises. How to optimize the accounting to meet the requirements of the current tax system is a prominent problem faced by many construction enterprises. In this paper, according to the current situation of construction enterprises accounting, according to the requirements of the current tax system, put forward suggestions to optimize accounting in order to eliminate contradictions in accounting and taxation of construction enterprises, especially the collection and management of enterprise income tax.