自新《营业税条例》、《增值税条例》颁布和实施以来,建筑业中关于预收款项、甲供材和自产货物相关的纳税义务的确定和税款的计算是建筑业流转税管理的重点和难点所在,此外新旧政策变化较大,为流转税的缴纳和征收环节增加了很多难点,所以建安企业在相关业务处理过程中应给予高度重视。本 Since the introduction of the “Business Tax Regulations” and “VAT Regulations”, the determination of the tax liability in the construction industry in relation to advance receipts, A material supply and self-produced goods and the calculation of tax have been the focus of turnover tax management in the construction industry In addition, the new and old policies have changed greatly, which added a lot of difficulties for the payment and collection of turnover tax. Therefore, Jian’an Enterprises should attach great importance to the relevant business processes. this