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由于我国经济有不断上涨的趋势,使得BOT融资方式在各个企业中的应用越发成熟,有更多的企业开始将BOT融资方式应用到项目中,使其成为推动企业发展的重要基础,因此本文主要针对于BOT方式下企业的会计及税务处理为切入点进行分析。结合当下会计在建造期间的处理、会计在运营阶段的处理以及会计在移交阶段的处理为依据,从企业所得税的税务处理、企业流转税的税务处理两方面进行深入探索与研究,主要目的在于更好的在企业中开展BOT,以便于做好企业的筹划与核算工作。
Due to the rising trend of our economy, the application of BOT financing method in various enterprises has become more and more mature. More and more enterprises have started to apply BOT financing methods to the project, making it an important foundation for the development of enterprises. Therefore, For BOT enterprises under the mode of accounting and tax processing as an entry point for an analysis. In the light of the current accountants’ handling during the construction period, the accountant’s operation in the operation phase and the accountant’s handling in the transfer phase, this article makes in-depth exploration and research from two aspects: the tax treatment of enterprise income tax and the tax treatment of enterprise turnover tax. Good BOT in the enterprise, in order to facilitate business planning and accounting.