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在公路施工领域存在着两种纳税形式,即企业按完工百分比法确认收入,按相应比率确认税金;这与业主代扣的不同,业主代扣是按计量或拨款代扣,产生贷方差额。对于后者而言,在营业税的缴纳上,则反映在按业主代扣的确认,或者按建造合同完工百分比确认的收入相配比的税金确认了的方式。由于业主代扣方式存在着三个方面的优势,从而应成为业界采纳的纳税手段。
There are two forms of tax payment in the field of highway construction, namely, the enterprises recognize the revenue according to the percentage of completion method and confirm the tax according to the corresponding ratio. This is different from the withholding of the owners. The owners’ deductions are deducted by measurement or appropriation to generate the credit difference. In the latter case, the payment of sales tax is reflected in the confirmation of the withholding by the owner, or the confirmation of the tax in proportion to the revenue recognized in the completion percentage of the construction contract. As the owner withholding the existence of three advantages, which should become the tax payment industry.