《中华人民共和国营业税暂行条例》第十一条第二款规定，“建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人”。针对此规定，财政部将该项营业税会计处理规定为“总承包人收到承包款项，应根据应付给分包单位或分包人的承包款计算代扣营业税，借记‘应付账款’科目，? “People’s Republic of China Provisional Regulations on Sales Tax,” the second paragraph of Article XI stipulates that “the construction and installation business sub-sub-contract or subcontracting, the general contractor withholding agent.” In response to this requirement, the MOF shall stipulate the accounting treatment of the sales tax as “when the general contractor receives the contract sum, the business tax shall be withheld and deducted according to the contract sum payable to the subcontractor or the subcontractor, and debits the accounts payable” ,?