在建筑工程中,总承包单位工程分包的情况比较常见,总承包单位如何对工程分包进行正确税务处理及会计核算,相关的会计准则和会计制度没有作出明确的规定,作者根据相关税法和会计准则结合工作实际经验针对工程分包税务处理及会计核算提出了自己的一些看法,为相关工程分包提供参考。 In the construction project, the general subcontractor project subcontracting situation is more common, how the general contractor subcontractor for the correct tax treatment and accounting, accounting standards and accounting system does not make any specific provisions, the author according to the relevant tax law and Accounting standards combined with the actual work experience for engineering subcontracting tax accounting and accounting put forward some of their own views for the project to provide a reference for subcontracting.