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为了支持先进技术服务行业,细化专业化分工,国家税务总局下发国税函【2006】1245号通知,就勘察设计单位分包或转包部分劳务营业税的计税问题做出了明确规定,减轻了设计总包方的税收负担,但会计核算制度未明确相应的账务处理,个别企业在申报纳税时,因会计核算或理解政策偏差,未对勘察设计单位的劳务分包业务会计核算及税务处理进行相应的调整,造成税务政策落实不到位,会计信息失真,本文针对以上事项,进行了详细阐述。
In order to support the advanced technology service industry and refine the specialized division of labor, the State Administration of Taxation issued Circular No. [2006] 1245, which clearly stipulates the tax accounting for the sub-contracting or sub-contracting of labor service sales tax by the survey and design agency, and mitigates However, the accounting system does not specify the corresponding accounting treatment. When an individual enterprise declares and pays taxes, due to the deviation of accounting or comprehension of policies, it does not pay the investigation and design unit labor subcontracting business accounting and taxation The corresponding adjustments will be made in handling the cases, resulting in the fact that the implementation of tax policies is not in place and the accounting information is distorted. This article elaborates on the above issues.