论文部分内容阅读
房地产开发企业所承包的建安工程在施工过程中,除建筑物主体工程之外的其他配套工程一般都委托、转包给专业建安企业。建筑工程分包可以在确保优质工程的基础上适当缩短工期,促进社会分工的发展和建筑劳动生产率的提高;符合在社会主义市场经济中优势互补的竞争原则。因此,积极发展建筑工程分包市场是社会对建筑市场效率的追求,是我国建安企业与国际接轨的必然趋势。本文在建筑分包工程概念的基础上阐述了建安企业分包业务税务管理方面的内容,提出建安企业分包业务所存在的纳税问题,并详细分析了纳税要点与技巧。
Construction projects contracted by real estate development enterprises in the construction process, in addition to the main construction projects outside the other supporting projects are generally entrusted, subcontracted to the professional Jian’an enterprises. Subcontracting of construction projects can appropriately shorten the construction period on the basis of ensuring high-quality construction, promote the development of social division of labor and increase the construction labor productivity, and conform to the principle of competition with complementarity in the socialist market economy. Therefore, the active development of construction subcontracting market is the pursuit of social efficiency in the construction market, and it is an inevitable trend that our safety-oriented enterprises are in line with international standards. Based on the concept of construction subcontract engineering, this paper expounds the content of tax management of subcontracting business in Jian’an Enterprise, puts forward the tax payment problems existing in construction subcontracting business, and analyzes the essentials and skills of tax payment in detail.