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建筑事业在国内属于国民经济中的主要支柱产业,每年总产值都以8%以上的速度上升。在一些小型的建筑企业中,因为资质条件有限,其通过挂靠工程形式来开展相关的工作,对建筑业中的挂靠工程而言,其可以使农民工就业的问题得以增强,可以有效解决农民的工作,为农民提供更多就业的岗位。因此,在开展挂靠工程的过程中,建筑企业还必须对其会计、税务处理展开详细的分析,进而才可以为建筑业挂靠工程的发展提供有利条件。本文分析建筑业挂靠工程会计与税务处理,以期促进挂靠工程的不断发展。
The construction industry in China belongs to the major pillar industries in the national economy, and the annual output value has risen by more than 8%. In some small-scale construction enterprises, because of their limited qualifications, they carry out related work through the form of affiliated projects. As for the linked projects in the construction industry, they can enhance the employment of migrant workers and effectively solve the problems of peasants Work, provide more jobs for farmers. Therefore, in the process of affiliated engineering, construction enterprises must also conduct a detailed analysis of their accounting and tax treatment, which in turn can provide favorable conditions for the development of the construction industry. This article analyzes the construction industry affiliated engineering and tax accounting, with a view to promoting the continuous development of anchored projects.