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国家对中外合资建筑、装饰、施工企业(下简称合营建工企业)还没有一套完整的会计制度,税金的会计处理及计算各搞一套,很不规范。本文就合营建工企业工商统一税的计算与销售税金结转的会计处理谈一些意见。按国家现行规定,关于外商建筑装饰工程公司预收工程款的纳税问题,对承包工程作业,可自工程施工开始之日起收到的工程款,即作为业务收入,依照税法规定缴纳工商统一税,对将承包工程作业或劳务服务的一部分转包给中国企业或其他外商的转承包价款等,准予扣除计算纳税。据此,合营建工企业的会计科目、工商统一税的计算交纳以及销售税金(又称工程税金)的最终结转都必须作相应的调整。
The state does not yet have a complete set of accounting systems for Sino-foreign joint construction, decoration and construction enterprises (hereinafter referred to as joint venture construction enterprises), and the accounting treatment and calculation of taxes have been carried out one by one and are not normative. This article talks about the calculation and sales tax of joint venture construction enterprises accounting for the carry-forward of the accounting treatment. According to the current provisions of the State, concerning the tax payment for the advance payment of construction projects by foreign construction and decoration engineering companies, the construction funds received from the commencement of the construction of the project, that is, the business income, shall pay the consolidated commercial and industrial and commercial tax in accordance with the provisions of the tax law, Subtracting calculation and tax payment for the price of subcontracting subcontracted to a Chinese enterprise or other foreign enterprise of a part of the contracted engineering work or labor service. Accordingly, the JV construction enterprise accounting subjects, the calculation of industrial and commercial uniform tax payment and sales tax (also known as engineering tax) the final carry-over must be adjusted accordingly.