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施工企业营业税及附加计算和解缴的帐务处理刘其绪由于施工企业的生产特点不同，生产流水作业复杂，形成产品周期较长。因此，在纳税环节上也与其它的企业有所不同。施工企业是以收到工程款（合备料款、进度款，工程尾款）或实际完成的建筑安装工作量，据以申报缴纳税款。...
施工企业营业税及附加计算和解缴的帐务处理
【摘 要】
：
施工企业营业税及附加计算和解缴的帐务处理刘其绪由于施工企业的生产特点不同，生产流水作业复杂，形成产品周期较长。因此，在纳税环节上也与其它的企业有所不同。施工企业是以收
【机 构】
：
四川省重庆市双桥区建筑工程公司
【出 处】
：
中国乡镇企业会计
【发表日期】
：
1996年2期
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