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总分包业务在简易计税方法下实行差额征税的财务处理是目前面临的一个难题。本文探讨营改增后跨区域经营建筑业增值税相关业务处理,首先对建筑业相关税收征管政策要点进行了梳理,然后对不同计税方法下的增值税计算、预缴、申报、涉税注意事项、会计处理等进行了实例操作演示,并重点对简易计税方法下总分包业务的税收与会计处理进行总结,提出“差额处理法”、“全额处理法”。
General subcontracting business in the simple tax method to implement the difference between the tax treatment of the financial sector is currently facing a problem. This article explores the business management of cross-regional construction value-added tax (VAT) after the reform of the camp, first of all combs the key points of the tax collection and management policies in the construction industry, and then calculates the VAT, prepayment, declaration and tax-related pay Matters and accounting treatment. The article also summarizes the taxation and accounting treatment of the total subcontracting business under the simple taxation method, and puts forward the method of “difference treatment” and “full treatment”.