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本文依照现行的税收法律法规(以下简称税法),结合《企业会计准则第15号——建造合同》(以下简称建造合同准则),对建造合同的会计处理及纳税处理之间的差异进行分析。一、建造合同及其分类建造合同准则规定,建造合同是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。建造合同分为固定造价合同和成本加成合同。固定
According to the current tax laws and regulations (hereinafter referred to as the tax law) and the “Accounting Standards for Business Enterprises No. 15 - Construction Contract” (hereinafter referred to as the construction contract standard), this paper analyzes the differences between the accounting treatment and the tax treatment of construction contracts. I. Construction contracts and their classification The construction contracts guidelines stipulate that a construction contract refers to a contract that is concluded for the purpose of constructing one or more assets that are closely related in design, technology, function, end-use and so on. Construction contracts are divided into fixed cost contracts and cost plus contracts. fixed