价值工程
價值工程
개치공정
Value Engineering
2015年
32期
252-253
,共2页
甲供料%营改增%财税处理
甲供料%營改增%財稅處理
갑공료%영개증%재세처리
A furnishes%change business tax to added-value tax%disposal of finance and tax
甲供料（即包工不包料）目前在工程项目中应用较为普遍，在现行税制下的税法规定也较为明确，但在实际操作过程中，因会计处理方法不同，带来了税务管理方面的困扰。建筑业营改增后，甲供料的财税处理又是企业需要面对的难题之一。本文分析了现行税制下甲供料财税处理方法及其在实施过程中存在的障碍，研究营改增后甲供料处理对施工企业的影响，并提出应对建议与措施，以期对甲供料的财税处理有实际指导意义。
甲供料（即包工不包料）目前在工程項目中應用較為普遍，在現行稅製下的稅法規定也較為明確，但在實際操作過程中，因會計處理方法不同，帶來瞭稅務管理方麵的睏擾。建築業營改增後，甲供料的財稅處理又是企業需要麵對的難題之一。本文分析瞭現行稅製下甲供料財稅處理方法及其在實施過程中存在的障礙，研究營改增後甲供料處理對施工企業的影響，併提齣應對建議與措施，以期對甲供料的財稅處理有實際指導意義。
갑공료（즉포공불포료）목전재공정항목중응용교위보편，재현행세제하적세법규정야교위명학，단재실제조작과정중，인회계처리방법불동，대래료세무관리방면적곤우。건축업영개증후，갑공료적재세처리우시기업수요면대적난제지일。본문분석료현행세제하갑공료재세처리방법급기재실시과정중존재적장애，연구영개증후갑공료처리대시공기업적영향，병제출응대건의여조시，이기대갑공료적재세처리유실제지도의의。
The application of A furnishes (means the contractor don’t provide materials) is common in engineering project, the tax law of it under the current tax system is clear. But in the actual operation process, the different accounting methods will bring obsession for the tax management. After changing business tax to added-value tax, the disposal of finance and tax of A furnishes is one of the problems for enterprises. This paper analyzes the disposal methods of finance and tax and the existing obstacles in the implementation of A furnishes under the current tax system, studies the effect for construction enterprises by A furnishes processing after changing business tax to added-value tax and puts forward suggestions and measures to provide reference for the disposal of finance and tax of A furnishes.
