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送心意

袁老師

職稱注冊會計師,中級會計師,稅務師

2017-03-10 16:12

你好,老師,增值稅專用發票很難取得

袁老師 解答

2017-03-10 13:54

包工包料

袁老師 解答

2017-03-10 16:13

額,營改增了,應該好取得了

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包工包料
2017-03-10 13:54:13
<p><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">一、掛靠經營概述 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  掛靠就是沒有資質的實際施工人借用有資質的建筑施工企業名義,或者是低資質的建筑企業借用高資質企業的名義簽訂建設工程合同,進行施工的違法行為。掛靠一般具有如下特點:掛靠人沒有施工資質,或者不具備與建設項目要求相適應的資質等級;被掛靠的施工企業具有與建設項目的要求相適應的資質等級證書,但缺乏承攬工程項目的手段和能力;掛靠人向被掛靠的施工企業交納一定數額的 “ 管理費 ” ,而被掛靠的企業也只是以企業的名義,代為辦理招投標手續、簽訂施工合同。</span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  掛靠經營使得被掛靠企業存在下面的風險:出借資質企業面臨承擔建設工程施工合同內的風險。,一旦掛靠單位出現合同違約,比如,工程質量問題,工期延誤問題等,被掛靠企業要首先向發包方承擔違約責任;出借資質企業面臨承擔實際施工人所拖欠人工費、材料款和機械設備租賃費的風險;一旦發包方得知工程不是承包人實際施工,而工程實際施工人沒有資質,或者資質不符,可以請求法院按照實際施工人的資質取費,結算工程款;如果實際施工人沒有資質,發包方可以請求僅支付工程價款的直接費;如果合同中約定了非法轉包、違法分包的違約責任,發包方當然可以依約主張權利;如果掛靠糾紛訴至法院,掛靠協議中約定的掛靠費,依法應當罰沒。建設行政主管部門還可以對出借資質的企業進行罰款,降低直至取消資質的行政處罰。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  盡管目前的法律規定建筑施工企業掛靠經營是一種違法的行為,對于被掛靠企業存在非常大的風險,但是在激烈的市場競爭中,工程招投標等不規范現象還比較多,企業為了生存,使得建筑施工企業掛靠經營是現階段建筑業市場的一種普遍存在的現象,本文的目的不是討論這種經營活動的違法性問題,主要是探討掛靠經營的會計處理問題。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  二、掛靠經營的會計處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  值得說明的是,對于掛靠經營的企業,存在著掛靠企業以現金形式向被掛靠企業支付掛靠管理費的方式,被掛靠企業將收到的掛靠管理費作為小金庫管理,不進行相應的會計處理,這種形式不在本文的討論范圍之內。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  對于掛靠經營的會計處理分兩部分考慮:通常的掛靠形式按照被掛靠人的不同分為兩類,一類是個人掛靠有資質的施工企業,另一類是沒有資質的或者資質較低的企業掛靠有資質的企業的,本為針對這兩種情況探討會計處理的方法。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  第一類:個人掛靠有資質的施工企業 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  這種情況只能將個人作為企業的內部承包來處理,即不違反建筑法,也避免了涉稅風險。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  掛靠人一般只繳管理費,其他的問題全部由掛靠人自己承擔(包含企業所得稅)。掛靠的收費方式有以下幾種:1、按照合同價款提取百分點;2、按合同價款提取百分點后,還要按照結算價高出合同價款的部分再提取一個百分點;3、按照掛靠一次收取一定的固定費用。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  在會計處理過程中要注意三個方面的問題,一是甲方劃款以后,才能再次劃款給掛靠人;二是每次劃款均必須由掛靠人提供發票;三是工程結算后掛靠人,必須向稅務繳稅的稅票必須返回原件。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  例:張某以某省路橋工程公司的名義,與甲方(建設方)簽訂了建筑施工合同,合同總價2000萬。張某與某省路橋工程公司掛靠協議約定,張某按合同總價的3%支付省路橋工程公司掛靠費60萬元,相關營業稅金及附加由張某自行負擔,以某省路橋工程公司名義繳納。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  某省路橋工程公司的會計處理如下: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  1、收到甲方撥款: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:銀行存款 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:應收帳款--甲方 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  2、撥付掛靠單位工程款時: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:內部往來 --某某項目 1940 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:現金(銀行存款) 1940 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  3、掛靠方提供發票時: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  (1)材料、設備、其他直接費、間接費發票時 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:工程施工--某某項目 1000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:內部往來 1000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  (2)工資表 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:工程施工--某某項目 (直接人工費) 500 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  工程施工--某某項目 (間接人工費) 100 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:應付工資 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  同時: 借:應付工資 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸: 內部往來 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  (3)、稅票: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:主營業務稅金及附加2000*3.36%=67.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:應交稅金-營業稅2000*3%=60 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  應交稅金-城建稅60*7%=4.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  其他應交款-教育附加60*3%=1.8 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  其他應交款-地方教育附加60*2%=1.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:應交稅金-營業稅2000*3%=60 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  應交稅金-城建稅60*7%=4.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  其他應交款-教育附加60*3%=1.8 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  其他應交款-地方教育附加60*2%=1.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:內部往來 67.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  4、工程結算時: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:應收帳款--甲方 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:工程結算 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  5、結轉工程結算項目: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:工程結算 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:工程施工—毛利=2000-1600=400 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:工程施工--成本項目 1600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  6、結轉收入成本 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:主營業務成本 1600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:工程施工--毛利 400 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:主營業務收入 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  第二類:沒有資質的或者資質較低的企業掛靠有資質的企業的 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  (一)、不體現管理費用的會計處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  例:新望建筑公司以某省路橋工程公司的名義,與甲方某某公路建設管理處簽訂了一條公路的建筑施工合同,合同總價5000萬。新望建筑公司與某省路橋工程公司掛靠協議約定,新望建筑公司按合同總價的4.5%支付某省路橋工程公司掛靠費,相關營業稅金及附加由新望建筑公司自行負擔,以某省路橋工程公司名義繳納。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  首先說被掛靠公司-某省路橋工程公司的賬務處理: </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  1、收到甲方建管處工程結算款,根據結算單、進賬單據處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:銀行存款 5000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:工程結算 5000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  2、收到新望公司成本票據,比如3800,并撥付款項 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:工程施工-合同成本 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:應付賬款-新望建筑公司 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  借:應付賬款-新望建筑公司 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">  貸:銀行存款 3800</span></p>
2016-07-31 17:22:13
你好,被掛靠的企業確認收入,計提稅金
2019-06-14 09:40:57
您好!這種一般是開給B
2017-03-02 09:57:37
您好!有的。
2017-06-15 11:43:19
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