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建筑企业工程总分包的账务处理案例

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建筑企业工程总分包的账务处理案例建筑企业工程总分包的账务处理案例 建筑企业工程进行总分包后,总包方和分包方如何进行账务处理是很多会计感到棘手的问题,下面我们以案例说明总包方和分包方的会计核算问题。 建筑企业工程总分包案例:A企业(建筑安装)承接某公司建筑工程,工程款为200万元。A企业将其中部分工程分包给B企业,工程款为50万元。A企业、B企业如何进行账务处理,举例如下: 一、建筑企业总包方A公司的账务处理 1.取得总包合同款200万元 借:银行存款 200 贷:主营业务收入 200。 2.支付分包合同款50万元 借:主营业务成本 50 贷...
建筑企业工程总分包的账务处理案例
建筑企业工程总分包的账务处理案例 建筑企业工程进行总分包后,总包方和分包方如何进行账务处理是很多会计感到棘手的问题,下面我们以案例说明总包方和分包方的会计核算问题。 建筑企业工程总分包案例:A企业(建筑安装)承接某公司建筑工程,工程款为200万元。A企业将其中部分工程分包给B企业,工程款为50万元。A企业、B企业如何进行账务处理,举例如下: 一、建筑企业总包方A公司的账务处理 1.取得总包款200万元 借:银行存款 200 贷:主营业务收入 200。 2.支付分包合同款50万元 借:主营业务成本 50 贷:银行存款 50。 3.计提营业税 借:营业税金与附加 4.5 贷:应交税费———应交营业税 4.5。 二、建筑企业分包方B企业的账务处理 1.收到分包款 借:银行存款 50 贷:主营业务收入 50。 2.计提营业税 借:营业税金与附加 1.5 贷:应交税费———应交营业税 1.5 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 建筑企业分包方付给总包的管理费的财务处理 凭总包方代开或出具的服务业统一发票列支管理费用。 建筑业总分包工程业务的帐务处理及涉税分析 建筑企业按照承包业务性质不同可以划分为综合施工企业和专业施工企业两类。综合施工企业,是指集土建施工,设备安装,给排水工程,电气安装与一体的综合性施工企业;专业施工企业,是指单独从事某一专业施工生产的企业。 例如,工业设备安装公司,基础工程公司,给排水工程公司等。而一个工程项目如果有两个以上施工企业同时交叉作业,根据国家的基本建设工程管理的要求,建设单位和施工企业应实行承发包责任制和总分包协作制。在这种情况下,要求一个施工企业作为总包单位向建设单位(发包单位),对建设单位负责,再由总包单位将专业工程分包给专业性施工企业施工,分包单位对总包单位负责。因目前施工企业多为专业施工企业,而且又有总分包协作制的规定限制。所以建筑企业总、分包工程业务是常常发生的业务。可是如何确定总、分包工程收入,如何确定工程成本,如何开具发票,如何扣缴税款等业务在实际工作中尚有分歧,尤其在建筑企业实行建造合同的会计核算时,往往又与原会计制度相混淆。造成会计成果核算不准,纳税行为不。下面笔者以实例加以分析。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 例:假设某镇的政府要建一座办公楼。工程按规定程序发包给甲建筑公司,甲建筑公司又将部分工程分包给乙建筑公司,工程总造价1000万元,工程成本900万元,分包给乙建筑公司的工程造价100万元,工程成本90万元。该工程从当年3月份开始施工,当年12月份完工。价款完工一次性结算。甲乙公司都按企业会计准则-建造合同合算。根据上述资料对有关问题进行分析处理如下: 一、甲建筑公司与乙建筑公司的收入应如何确定 这里的收入是指计入“主营业务收入”账户的收入,甲建筑公司应为1000万元,乙建筑公司应为100万元。 会计处理:甲建筑公司 借:主营业务成本 900 工程施工——毛利 100 贷:主营业务收入 1000 乙建筑公司 借:主营业务成本 90 工程施工——毛利 10 贷:主营业务收入 100 这里要注意的是虽然甲建筑公司的主营业务收入是1000万元,但根据税法规定,建筑业的总承包人将工程分包或者转包给他人的,以工程的全部承包价款减去付给分 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 3 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 包人或者转包人的价款后的余额为营业额的规定。甲建筑公司的营业税的计税依据是(1000-100)=90万元,而不是1000万元。 乙建筑公司的主营业务收入是100万元,其营业税的计税依据也是100万元,但其应纳的营业税及相关的城建税,教育费附加,是由总包人(甲建筑公司)代扣代缴的。 二、甲建筑公司与乙建筑公司营业税税金及附加的帐务处理 甲建筑公司 提取税金及附加的会计处理: 借:主营业务税金及附加 29.16 贷:应交税金——应交营业税 27 应交税金——应交城市维护建设税 1.35 其他应交款——应交教育费附加 0.81 缴纳时的会计处理: 借:应交税金——应交营业税 27 应交税金——应交城市维护建设税 1.35 其他应交款——应交教育费附加 0.81 贷:银行存款 29.16 乙建筑公司 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 提取税金及附加的会计处理: 借:主营业务税金及附加 3.24 贷:应交税金——应交营业税 3 应交税金——应交城市维护建设税 0.15 其他应交款——应交教育费附加 0.09 “缴纳”时的会计处理: 借:应交税金——应交营业税 3 应交税金——应交城市维护建设税 0.15 其他应交款——应交教育费附加 0.09 贷:应收账款(预收账款)---甲建筑公司 3.24 需要说明的是,分包公司的税款已由总包公司扣缴。所以应该冲减对总包公司的应收结算款,而不是减少货币资金。 三、甲建筑公司与乙建筑公司的成本应如何确定 甲建筑公司工程成本是900万,而不是800万(900-100),乙建筑公司的工程成本是90万。 会计处理: 甲建筑公司 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 5 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 借:工程施工 900 贷:应付工资、库存材料、累计折旧等 800 应付账款——乙建筑公司的工程分包款 96.76 应交税金——代扣税金——营业税 3 ——城建税 0.15 其他应交款——代扣教育费附加 0.09 这里要注意的是对于应付乙建筑公司分包款是计入工程施工的。 乙建筑公司 借:工程施工 90 贷:应付工资、库存材料、累计折旧等 90 主营业务成本的处理见“一”举例。 值得说明的是,企业会计准则第15号——建造合同第二十二条规定,采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度的,累计实际发生的合同成本不包括下列内容: (一)施工中尚未安装或使用的材料成本等与合同未来活动相关的合同成本; (二)在分包工程的工作量完成之前预付给分包单位的款项。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 这条规定不仅明确了分包工程应作为总包公司的成本组成部份。而且强调了是按 实际完成的工作量,而不能够按预付款计算处理;同时根据配比的原则,也为总包公司 的收入是1000万元提供了法律依据。 -+ 四、资金往来业务的会计处理 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 7 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 9 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 11 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 13 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 15 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 17 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 甲建筑公司 收到建设单位乡政府预付工程款时: 借:银行存款 贷:预收账款 与建设单位结算工程款时 借:应收账款(预收账款) 1000 贷:工程结算 1000 可以单设应收账款,也可以直接冲减预收账款。如果设了应收账款则还要与预收账款对转。如果不单设应收账款,直接冲减预收账款。则预收账款贷方为收到建设单位乡政府预付工程款有结余。如果是借方就是应向建设单位乡政府收取的已结算的工程款。 向乙建筑公司预付分包款时 借:预付账款 贷:银行存款 与乙建筑公司结算工程款时 借:工程施工 100 贷:应付账款(预付账款) 96.76 应交税金——代扣税金——营业税 3 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the ——城建税 0.15 其他应交款——代扣教育费附加 0.09 可以单设应付账款,也可以直接冲减预付账款。原理同上。 值得强调的是,预付分包款时且不可直接计入工程施工。而是要在与分包单位(乙 建筑公司)结算分包工程款时才计入。 乙建筑公司 收到预付分包款时 借:银行存款 贷:预收账款 与总包单位结算工程款时 借:应收账款(预收账款) 100 贷:工程结算 100 五、代扣代缴税款的有关问题 1、会计处理: 向乙建筑公司结算工程款时 借:工程施工 100 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 19 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 贷:应付账款(预付账款) 96.76 应交税金——代扣税金——营业税 3 ——城建税 0.15 其他应交款——代扣教育费附加 0.09 2、代扣范围 代扣的税款应包括营业税,城建税,教育费附加。一般来说只是这3种。而对于有的地方对企业所得税也代扣代缴是不符合税法规定的。 3、扣缴义务的发生时间 根据财税字(1995)45号文件规定:“营业税的扣缴义务发生时间,为扣缴义务人代纳税人收迄营业收入款项或者索取营业收入款项依据的当天。”因此,对于总包人已于建设方结算,其实际是连分包人的价款时一并结算的。所以现实工作中总包人虽然与建设方结算。却已尚未支付分包款就不扣缴税款的做法是不正确的。结算程序应当是:总包人先与分包人结算,以正确确定工程施工金额。然后,总包人再与建设方结算,很显然对于总包人与建设方结算时,是连分包人的价款一并结算的。 六、发票开具的问题 1、应使用何地发票的问题 根据纳税义务为劳务发生地的规定,一般来说如果总分包公司都是劳务发生地主管税务机关所辖企业,则可以使企业自行开具发票,或者到主管税务机关代开发票。而如果不是劳务发生地主管税务机关所辖企业则必须到劳务发生地的主管税务机关代开发票。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 2、发票的开具金额 总承包商开具1000万元,据此确定主营业务收入是1000万元,同时要交纳1000万元的营业税,城建税,教育费附加。其中包括代扣乙公司的税费。并提供总分包合同。对于扣缴的税费应要求税务机关开具代扣代缴完税凭证。代扣代缴完税凭证其中有一联次是分包人的,分包人可以据此开具发票(免予纳税)提供给总承包方,开具金额是100万元。分包方据此确定主营业务收入是100万元,总承包方据此发票作为工程施工的支付凭证。 3、发票开具时间问题 不论是总承包人还是分包人只要办理了工程结算,也就是取得了索取收取款项的权利,纳税义务也就发生了。同时就应该给对方开具发票。而不论是否实际收到了款项。现实中虽然办理了工程结算。却因没有实际收到了款项,就不给对方开具发票,以票控制收款的做法是不正确的,是违反发票#管理办法#的违法行为。 七、企业所得税的问题 1、总的来说按照建造合同规定,其收入是包括分包的收入的,其成本按照配比原则亦然。这与《施工企业会计制度》的有关规定处理是截然不同的。 2、对于企业所得税收入的确定,根据税法规定:"建筑、安装、装配工程和提供劳务,持续时间超过1年的,可以按完工进度或完成的工作量确认收入的实现",若对建造合同的结果能够可靠估计的情况下,企业采用完工百分比法确认合同收入与企业所得税的规定是一致的,会计上确认的收入也就是税法确认的应税收入。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 21 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 3、当工程预计总成本超过预计总收入时,《企业会计准则-建造合同》要求当期确认损失,计提减值准备,这一点与税法是不一致的,因此也就在计算所得税时产生了时间性差异。 建筑企业总分包工程的财税处理 案例:A企业(建筑安装)承接某公司建筑工程,工程款为200万元。A企业将其中部分工程分包给B企业,工程款为50万元。A企业、B企业应如何开具发票,如何进行账务处理。 分析: 1、根据现行 《营业税暂行条例》规定,建筑安装业务总承包人对分包收入不再负有法定扣缴营业税的义务,而由分包方以其取得的分包收入全额自行申报缴纳营业税。因此,分包方B企业应就取得的分包收入50万元自行纳税申报。 (切记分包方不含个人~只是分包没有转包~) 2、根据现行《企业所得税法》规定,企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。总包方A企业需要将建筑安装劳务合同的200万元,全部作为《企业所得税法》中规定的“提供劳务收入”并入收入总额,支付给分包方B公司的分包款50万元,作为A企业实际发生的与取得收入有关的、合理的成本,准予在计算应纳税所得额时扣除。 3、 根据现行《营业税暂行条例》规定,纳税人按照条例第五条规定扣除有关项目,取得的凭证不符合法律、行政法规或者国务院税务主管部门有关规定的,该项目金额不得扣除。《营业税暂行条例实施细则》第十九条第一款明确,支付给境内单位或者个人的款项,且该单位或者个人发生的行为属于营业税或者增值税征收范围的,以该单specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 位或者个人开具的发票为合法有效凭证。 具体到本案,A企业作为建筑安装劳务的总包方,A企业直接向建设方出具总包合同200万元金额的发票。同时,A企业将其中部分工程分包给B企业,B企业应向A企业出具分包合同50万元金额的发票。 4、账务处理: 总包方A公司相关账务处理如下(单位:万元): (1).取得总包合同款200万元 借:银行存款 200 贷:主营业务收入 200。 (2).支付分包合同款50万元 借:主营业务成本 50 贷:银行存款 50。 (3).计提营业税 借:主营业务税金与附加 4.5 贷:应交税费———应交营业税 4.5。 分包方B企业相关账务处理如下: (1).收到分包款 借:银行存款 50 贷:主营业务收入 50。 (2).计提营业税 借:主营业务税金与附加 1.5 贷:应交税费———应交营业税 1.5 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 23 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 建筑施工企业会计处理之分包业务分录举例 分包业务的税金处理 例:某建筑公司承包一项工程,总承包收入8000万元,其中装修工程2000万元, 转下属一分公司承建,其第一种会计处理如下: 1、收到总承包款时, 借:银行存款 80000000 贷:工程结算收入 80000000 2、计提营业税金及代扣营业税时, 应纳营业税,(8000,2000)x3,,180(万元) 应扣营业税,2000x3,,60(万元) 借:工程结算税金及附加 2400000 贷:应交税金——应交营业税 2400000 3、缴纳营业税时, 借:应交税金——应交营业税 2400000 贷:银行存款 2400000 4、分包工程验工时, 借:工程施工 20000000 贷:应付帐款 20000000 5、支付工程款时, 借:应付帐款 20000000 贷:银行存款 19400000 工程施工 600000 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 其第二种会计处理如下: 1、收到总承包款时, 借:银行存款 80000000 贷:工程结算收入 60000000 应付账款——分公司20000000 2、计提营业税金及代扣营业税时, 应纳营业税,(8000,2000)x3,,180(万元) 应扣营业税,2000x3,,60(万元) 借:工程结算税金及附加 1800000 应付账款——分公司 600000 贷:应交税金——应交营业税 2400000 3、缴纳营业税时, 借:应交税金——应交营业税 2400000 贷:银行存款 2400000 4、拨付分包工程款时 借:应付账款——分公司 1940000 贷:银行存款 1940000 建筑业总分包工程扣缴义务的涉税会计处理 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 25 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 建筑安装业虽在国家众多范畴的法律法规的管理下,其行业规范程度却参差不齐,很多施工企业并没有严格执行财务会计制度的规定,实务操作上也碰到很多疑难。从多年基层税收征管实践看,其中一个最为典型的问题是分包工程营业税扣缴义务会计核算不准确,纳税行为不规范。 一、建筑工程总分包的主要法律特征 建筑工程的工艺、技术的要求千差万别,出现了很多不同的专业施工企业,这样使得同一工程多家承包或一家总承包后再分包给其他单位施工的情况很普遍。因此,施工企业按照承包业务性质不同可以划分为综合施工企业和专业施工企业两类。根据国家基本建设工程的管理要求,一个工程项目如果有两个以上施工企业同时交叉作业,建设单位和施工企业应实行承发包责任制和总分包协作制,在这种规定下,综合施工企业与建设单位签订总承包合同后,由其他专业施工企业承接分包工程成为一种常用的经营方式。 分包工程总承包合同一般包括两层承包关系,即承包合同和分包合同。承包合同是建设单位与总承包方之间订立的合同,分包合同是总承包方与分包方之间订立的合同。按照《合同法》的规定,总承包方应当就承包合同的履行向建设单位承担合法的责任,同时要就分包的工程向建设单位负责;分包方则就其施工的工程向总承包方负责,并与总承包方一起向建设单位承担连带责任。 实际工作中还经常遇到不法的工程转包行为,即施工企业承包工程项目后,在未获得建设单位同意的情况下将其承包的全部工程转包给他人,或者将其承包的全部工程肢解以分包的名义转包给他人,这其中最常见的当数所谓的“项目经理”的工程管理模式或者接受其他施工单位挂靠的方式,施工企业与项目经理或挂靠单位签订转包合同,以工程结算价款扣除一定的管理费、税费等款项作为承包标的额,工程的材料、设备、施工、人员等一切支出概由项目经理或挂靠单位负责。这种转包与分包的主要区别在于,分包工程的总承包方参与施工并自行完成工程项目的一部分,而转包工程specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 的承包方不参与任何工程。由于转包行为大多不对工程的管理、质量等承担责任,《建筑法》等法律法规都明确规定禁止工程转包。 综上所述,工程分包的法律特征主要包括分包行为必须在总承包合同中事先约定或者经建设单位认可,总承包方与分包方对分包工程向建设单位承担连带责任,这些符合合同约定或建设单位许可的工程分包属建筑业正常的经营行为,决定了正确处理分包工程的税务与会计事项的原则和。 二、分包工程营业税扣缴义务和计税依据的规定 为了维护国家权益,简化征收手续,有利税收征管,保证税款及时足额入库,根据《营业税暂行条例》的规定,建筑安装业实行分转包形式的,除了总承包方以工程的全部承包额减去付给分包方价款后的余额计算缴纳营业税以外,分转包方提供建筑工程劳务所取得的收入,分包方必须就其完成的分包额承担相应的纳税义务。具体征管措施上采取以总承包方为扣缴义务人,在与分包方办理工程价款结算时,以与分包方结算的工程价款为依据计算并代扣代缴应纳的税款,按规定开具代扣代收税款凭证,分包方以此作为其完税凭证。需要注意的是,这种扣缴义务是法定义务,如果总承包方人不履行法定义务导致少缴税款的,税务机关可以按《税收征管法》的规定对其进行处罚。 总的说来,对总承包方来说,其建筑工程营业税的申报纳税一方面必须对自行参与施工部分的工程价款计缴税款,另一方面还必须对分包方履行扣缴义务进行代扣代缴税款的申报;对分包方来说,也必须对当期取得的分包工程价款申报营业税,并以从总承包方取得的代扣代缴税款凭证作为当期应缴税款的抵减项目。 值得一提的是,由于财务人员对分包工程纳税义务的认识可能有偏差,甚至施工企业劳务发生地与机构所在地的税务机关采取的征管措施也不尽一致,在实际操作中存 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 27 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 在总承包方不提供相关凭证或分包方不接受代扣代缴等行为,从而导致会计核算不准确和纳税行为不规范的现象屡屡发生。 三、分包工程营业税代扣代缴及其涉税会计处理 如何对分包工程扣缴税款进行正确的核算,在《企业会计制度》、《施工企业会计核算办法》以及2006年颁布的《企业会计准则第15号——建造合同》中均没有作出明确的规定。 在目前施工企业会计实践中,对分包工程代扣代缴营业税的会计处理方法主要有两种方法: 第一种做法是,视分包工程与总承包方没有关系,分包工程的收入和支出均不通过总承包方收支体系核算。 这种做法在以“项目经理”或挂靠方式的管理模式运作的分包工程的会计核算上占了很大的比重。这种做法从表面上看,虽然和《营业税暂行条例》有关“总承包企业以工程的全部承包额减去付给分包方的价款后的余额为营业额”的规定匹配较好,但却没有全面反映总承包方收入与费用。因此,这种分包工程的会计处理方法,违背了工程分包行为的基本法律特征。 第二种做法是,将分包工程收入纳入总承包方的收入,将所支付的分包工程款作为总承包方的施工成本,与自己承建的工程做同样的处理。 这样处理的特点是全面反映了总承包方的收入与成本,与《建筑法》、《合同法》中对总承包方相关责任和义务的规定相符;同时按照这种做法确认的收入与《营业税暂行条例》规定的营业额的正常差异,属于会计规定与税法规定的调整范围,不影响对分包工程的会计核算。 值得说明的是,虽然《企业会计准则第15号——建造合同》没有对分包工程的核算提出明确的、直接的规定,但其中第二十二条中规定采用累计实际发生的合同成本占合同预计总成本的比例来确定合同完工进度时指出分包工程作为总承包方成本的组specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 成部分,同时也为这种做法提供了间接的法律支持。因此,总承包方在核算分包工程时必须按照第二种做法进行账务处理。 四、建筑工程总分包代扣代缴涉税会计处理示例 例:甲发包单位投资一幢办公楼,工程按规定发包给乙总承包公司,工程总造价3000万元,工程成本2700万元;乙总承包公司又将部分装修工程分包给丙分包公司,分包工程造价500万元,工程成本450万元。为简化示例,假设该工程当年完工,价款完工一次性结算。乙、丙公司都按《企业会计准则第15号——建造合同》核算。根据上述资料对有关问题进行分析处理如表: 建筑分包工程的税务处理及会计核算 在建筑工程中,总承包单位工程分包的情况比较常见,总承包单位如何对分包工程进行正确税务处理及会计核算,相关的会计准则和会计制度没有作出明确的规定,本文作者根据相关税法和会计准则结合工作实际经验针对分包工程税务处理及会计核算提出了自己的观点。 在建筑工程实务操作中,分包工程根据税法要求,总承包单位作为扣缴义务人承担着分包工程营业税金及附加的代扣代缴义务。本文结合案例阐明总承包单位对存在分包情况的工程具体的税务处理及其会计核算的方法。 一、分包工程税务处理 税法明确规定,建筑业工程实行总承包、分包的,以总承包人为扣缴义务人。根据《营业税暂行条例》的规定,建筑业的总承包人将工程分包或者转包给他人,以工程的全 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 29 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 部承包额减去付给分包人或者转包人的价款后的余额为营业额。也就是说,存在工程分包的情况下,总承包单位应以全部承包额减去付给分包方价款后的余额计算缴纳营业税,分包人应该就其完成的分包额承担相应的纳税义务。 在实际操作中,工程结算时,总承包单位根据工程的全部承包额开具发票给发包单位,发包单位根据发票金额支付总承包单位全部工程价款。分包单位与发包单位之间是没有任何联系的,分包单位只与总承包单位发生联系。总承包单位与分包单位进行工程价款结算时,总承包单位作为扣缴义务人将自行完成工程收入和分包单位完成工程收入进行区分,将分包工程营业税金及附加作为代扣代缴税金单独申报缴纳,并向税务机关提供总包与分包等资料。因为总承包单位对分包工程收入的营业税金及附加履行的是代扣代缴义务,分包工程实际纳税人为分包单位,在分包工程完税证明中应注明代扣代缴分包单位税金。总承包单位应将完税证明原件提供给分包单位,总承包单位将完税凭证复印作为代扣代缴分包单位税款的支付凭证进行会计处理。分包单位按照分包工程收入开具发票给总承包单位,因分包工程税金已由总承包单位代扣代缴,分包单位不再对此收入申报缴纳营业税金及附加,但应向税务部门提供完税证明和分包协议。 二、分包工程会计核算 分包工程是建筑企业常见的,但是《企业会计制度》及《企业会计准则》相关内容均没有对分包工程的会计核算作出明确规定。而在建筑企业会计实践中,对分包工程的会计处理有两种方法: 第一种是将分包工程收入纳入本公司的收入,将所支付的分包工程款作为本公司的施工成本,与自己承建的工程做同样的处理。 这种做法全面反映了总承包方的收入与成本,也与总承包单位相关责任和义务对等,但是按这种处理方法确定的不匹配。这种差异属于会计规定与税法规定的正常差异,并不影响对分包工程的会计核算。此外,将分包工程收入纳入本公司的收入,可以增加税前列支招待费、广告宣传费的抵扣额,specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 达到合理避税的效果。 第二种是将分包工程视同与自己没有关系,分包工程的收入和支出均不通过本公司收支体系核算。这种做法将收入与主营业务税金较好的匹配起来,但却没有全面反映总承单位的收入与费用,也达不到合理避税的效果。 因此,总承包单位在核算分包工程在各会计核算期间的营业收入与费用时,一般按第一种方法进行账务处理。 三、分包工程税务处理及会计核算案例 现以某建筑公司中标的写字楼工程为例,具体阐述将分包工程收入纳入本公司的收入,将所支付的分包工程款作为本公司的施工成本的税务处理及其会计核算方法。 【例】甲建筑公司以10000万元的总承包额中标为某房地产开发公司承建一幢写字楼,之后甲建筑公司又将该写字楼工程的装饰工程以4000万元分包给乙建筑公司。甲建筑公司完成写字楼工程实际发生成本4800万元(不包括分包成本4000万元)。(营业税率3%、城建税7%、教育费附加3%)其相关的税务处理及会计核算如下: (一)税务处理 根据《营业税暂行条例》规定,总承包单位甲在工程完工结算时开具10000万元发票给发包单位房地产开发公司。在进行纳税申报时,总包单位甲应将自行完成的6000万元(10000-4000)单独进行申报缴纳198万元(6000×3.3,);将分包的4000万元注明代扣代缴分包单位乙建筑公司营业税金及附加单独进行申报缴纳132万元(4000×3.3,)。总包单位甲将132万元(4000×3.3,)的完税证明原件提供给分包单位乙建筑公司。分包单位乙建筑公司开具4000万元发票给总承包单位甲建筑公司。因分包工程营业税金及附加已由总承包单位甲建筑公司代扣代缴,分包单位乙建筑公司不再对此分包收入进行纳税申报。 总承包单位甲建筑公司承担的实际营业税金及附加为:198万元(10000-4000)×3.3,) specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 31 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 分包单位乙建筑公司承担的实际营业税金及附加为:132万元(4000×3.3,) (二)会计核算 (1)工程发生的实际成本4800万元时: 借:工程施工——写字楼(成本项目)4800 贷:银行存款、原材料等 4800 (2)向房地产开发商办理工程结算开具10000万元发票时: 借:应收账款—应收工程款(某房地产开发公司)10000 贷:工程结算 10000 (3)收到分包单位乙建筑公司4000万元发票时: 借:工程施工——写字楼(分包成本) 4000 贷:应付帐款——应付工程款(分包单位) 4000 (4)计提税金及附加 为了对自行完成工程和分包工程税金进行清晰的核算,可在“应交税金,应交营业税”、“应交税金,应交城建税”、“其他应交款,应交教育费附加”下分别设置三级科目“自行完成”和“分包工程”进行核算。 计算自行完成工程部分 借:主营业务税金及附加—写字楼 198 贷:应交税金—应交营业税—自行完成 180 —应交城建税—自行完成 12.6 其他应交款—应交教育费附加—自行完成 5.4 计算分包工程部分 借:应付帐款—应付工程款(分包单位) 132 贷:应交税金—代扣代缴营业税—分包工程 120 —代扣代缴城建税—分包工程 8.4 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 其他应交款—代扣代缴教育费附加—分包工程 3.6 (5)支付营业税金及附加时: 支付自行完成工程营业税金及附加时 借:应交税金—应交营业税—自行完成 180 —应交城建税—自行完成 12.6 其他应交款—应交教育费附加—自行完成 5.4 贷:银行存款 198 支付分包工程营业税金及附加时(用完税证明复印件作附件) 借:应交税金—代扣代缴营业税—分包工程 120 —代扣代缴城建税—分包工程 8.4 其他应交款—代扣代缴教育费附加—分包工程 3.6 贷:银行存款 132 (6)收到房地产开发公司付工程款时: 借:银行存款 10000 贷:应收账款—应收工程款(某房地产开发公司)10000 (7)支付分包单位工程款时: 借:应付账款—应付工程款(分包单位) 3868 贷:银行存款 3868 (8)按完工百分比法确认隧道收入费用时: 借:主营业务成本—写字楼 8800 工程施工—合同毛利(写字楼) 1200 贷:主营业务收入—写字楼 10000 (9)工程完工时,“工程施工”与“工程结算”账户对冲结平。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 33 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 借:工程结算—写字楼 10000 贷:工程施工—合同成本—写字楼(成本项目) 4800 工程施工—合同成本—写字楼(分包成本) 4000 —合同毛利(写字楼) 1200 建筑行业总分包工程业务的涉税处理 鉴于建筑行业的特殊性,在具体的纳税实务和会计核算中,纳税人最头疼的就是总分包工程业务的处理。 【案例】 A企业(建筑安装)承接某公司建筑工程,工程款为200万元。A企业将其中部分工程分包给B企业,工程款为50万元。A企业、B企业应如何处理纳税事项,怎么开具发票,如何进行账务处理, 1、营业税问题 《营业税暂行条例》第五条规定,纳税人将建筑工程分包给其他单位的,以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额为营业额。总包方A企业属于《营业税暂行条例》中规定的差额纳税,应税营业税额为200,50,150(万元)。 同时,《营业税暂行条例》第十一条取消了原“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”的规定,财政部、国家税务总局《关于建筑业营业税若干政策问题的通知》(财税〔2006〕177号)也被明确废止。也就是说,建筑安装业务总承包人对分包收入不再负有法定扣缴营业税的义务,而由分包方以其取得的分包收入全额自行申报缴纳营业税。因此,分包方B企业应就取得的分包收入50万元自行specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 纳税申报。 特别注意:一是《营业税暂行条例》第五条将差额纳税的行为界定为“分包”,而不再是原条例规定的“分包或转包”,与《中华人民共和国建筑法》第二十八条的建筑工程禁止转包的规定一致;二是对分包方的身份进行了明确,由原来的“他人”明确为“其他单位”,将个人排除在外。 不符合上述规定的总分包工程业务,营业税将面临全额纳税的风险。 2、企业所得税问题 《企业所得税法》第六条规定,企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。相对于营业税的差额纳税,企业所得税对此并没有差额纳税的规定。总包方A企业需要将建筑安装劳务合同的200万元,全部作为《企业所得税法》中规定的“提供劳务收入”并入收入总额,支付给分包方B公司的分包款50万元,作为A企业实际发生的与取得收入有关的、合理的成本,准予在计算应纳税所得额时扣除。 3、发票开具问题 条例提到的这种总分包工程,其中涉及两层法律关系:一是发包方与总承包人的总包合同,二是总包人与分包人的分包合同。 A企业作为建筑安装劳务的总包方,A企业直接向建设方出具总包合同200万元金额的发票。同时,A企业将其中部分工程分包给B企业,B企业应向A企业出具分包合同50万元金额的发票。 《营业税暂行条例》第六条规定,纳税人按照条例第五条规定扣除有关项目,取得的凭证不符合法律、行政法规或者国务院税务主管部门有关规定的,该项目金额不得扣除。《营业税暂行条例实施细则》第十九条第一款明确,支付给境内单位或者个人的款项,且该单位或者个人发生的行为属于营业税或者增值税征收范围的,以该单 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 35 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 位或者个人开具的发票为合法有效凭证。 上述发票的处理与《营业税暂行条例》及其实施细则的规定是一致的。总包方A 企业差额纳税时,扣除分包款的合法凭证应为从分包方B企业处取得的50万元的发票, 否则不能差额纳税。 4、账务处理问题 总包方A公司相关账务处理如下(单位:万元): (1)取得总包合同款200万元 借:银行存款 200 贷:主营业务收入 200 (2)支付分包合同款50万元 借:主营业务成本 50 贷:银行存款 50 (3)计提营业税 借:营业税金与附加 4.5 贷:应交税费——应交营业税 4.5 分包方B企业相关账务处理如下: (1)收到分包款 借:银行存款 50 贷:主营业务收入 50 (2)计提营业税 借:营业税金与附加 1.5 贷:应交税费——应交营业税 1.5 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 建筑业总承包人分包的营业税处理 现行《营业税暂行条例》第十一条规定:中华人民共和国境外的单位或者个人在境内提供应税劳务、转让无形资产或者销售不动产,在境内未设有经营机构的,以其境内代理人为扣缴义务人;在境内没有代理人的,以受让方或者购买方为扣缴义务人。该规定取消了原《营业税暂行条例》第十一条规定的“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”的规定。《中华人民共和国税收征收管理法》第三十条规定:扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人,税务机关不得要求其履行代扣、代收税款义务。作为纳税人和税务机关,应根据新的法规,积极应对变化。 《中华人民共和国税收征收管理法》第三十条规定:扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人,税务机关不得要求其履行代扣、代收税款义务。因此,从2009年1月1日起,作为税务机关不得以任何名义要求总承包人代扣代缴税款,当总承包人代扣分包方营业税时,分包方应当拒绝,并按新规定在施工地自行完税。 针对上述变化纳税人的操作 甲建筑企业(以下简称“甲企业”)总承包建设单位200万元的工程,分包给乙建筑企业(以下简称“乙企业”)60万元。 甲应该给建设方开具200万元发票。但按200,60=140(万元)计税,因为《营业税暂行条例》第五条第(三)项规定,纳税人将建筑工程分包给其他单位的,以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额为营业额。扣除依据为乙企业开具给甲企业的60万元发票。 乙应该给甲企业开具60万元发票并按60万元计税。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 37 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 纳税人申报事项 建筑业已实行税控发票,仍以上例。甲企业在收到建设方工程款200万元时,用税控机开具200万元发票给建设方,在拨付分包乙企业60万元时,向乙企业索要60万元发票作为扣除凭据。申报营业税时,对使用《建筑业营业税纳税申报表》的,在“应税收入”栏填200万元,凭乙方开的发票或分包合同在“应税减除项目”栏填60万元,这样“应税营业额”就是40万元。对使用《各税申报表》的,在“计税金额或数量”栏直接填写40万元。乙企业同样操作。 注意事项 1.虽然甲企业总承包200万元工程,但可能先收到30万元,需要开发票给建设方。这时可能暂未给乙企业拨款,没取得乙的发票,甲可以先全额缴税。当甲收到款项超过计税收入40万元时,要向税务机关提供乙开具的发票或分包合同,以此作为扣除依据。 2.无论甲、乙企业涉及应缴纳的营业税、城市建设维护税、教育费附加,都要向施工地缴纳。因为《营业税暂行条例》第十四条规定,纳税人提供应税劳务应当向其机构所在地或者居住地的主管税务机关申报纳税。但是,纳税人提供的建筑业劳务以及国务院财政、税务主管部门规定的其他应税劳务,应当向应税劳务发生地的主管税务机关申报纳税。 3.对未购买税控装置的建筑业纳税人(包括临时从建筑项目、外埠施工企业)在向当地税务机关申请代开发票时,如果发生总承包或分包项目,应把分包合同向税务机关备案。当纳税人在不能及时取得分包方发票时,可依据分包合同允许纳税人同比例预扣,并要求一定期限内提供分包方发票。到期仍不能提供,可按《税收征收管理法》相关规定给予处罚。如果不允许预扣,导致纳税人多缴纳了税款,还要根据《税收征收管理法》第五十一条规定:“纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后应当立即退还;涉及从国库中退specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 库的,依照法律、行政法规有关国库管理的规定退还。”这样会给双方工作带来许多不 必要的麻烦。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 39 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 建筑工程总、分(转包)包业务帐务处理应注意的问题 本文通过列举实例对建筑工程总承包的收入确定、代扣代缴税金等方面帐务处理过程进行详细的介绍,同时也对分包建筑工程会计业务进行了阐述。文中对建筑工程总、分包人在进行不同会计业务处理时所涉及税收法律法规以及应取得税务凭证进行说明,近而增强会计业者可操作性。 一、资料 A建筑公司中标承建红远公司一栋办公楼,该工程总造价5000万元。A公司将土建部分的3000万元分包给B建筑公司,合同中注明钢材2000万元。工程结束后,红远公司除支付全部工程价款外,又支付材料差价300万元,优质工程奖200万元。A公司又将两项价外费用的一半分给B公司。 二、要求 分别对A、B公司的业务进行计算和帐务处理 三、解答 1、A公司帐务处理 A公司确定的收入 (5000-3000+300+200-250)=2250万元 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 41 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 根据税法规定,建筑业的总承包人将工程分包或者转包给他人的,以工程的全部承包价款减去付给分包人或者转包人的价款后的余额为营业额。建筑业的营业额为建筑安装企业向建设单位收取的工程价款及工程款之外收取的各种费用。A公司分包给B公司工程价款3000万元以及支付材料价差、优质工程奖250万元应从A公司的营业额5500万元中扣除,即A公司的收入为2250万元。 借:银行存款 5500万元 贷:主营业务收入 2250万元 应付帐款-B公司 3250万元 A公司按工程总价款5500万元出票,但收入只确认2250万元。此时,A公司应索取相关的票据,以证明分包业务真实有效。由于各地的税务机关规定不同,有的地方由税务机关代出票。有些地方要求分包方出票,这样可以有效的防止一些帐务不健全的小型建筑企业偷逃所得税。 A公司代扣代缴的税金计算及会计分录 (3000+250)×3.3%=107.25万元 有些地区可能还代扣代缴其他各种基金。 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 借:应付帐款-B公司 107.25万元 贷:应交税金-营业税(代扣代缴税金) 97.5万元 -城建税(代扣代缴税金) 6.825万元 其它应交款-教育附加(代扣代缴款项) 2.925万元 A公司交代扣代缴税金 借:应交税金-营业税(代扣代缴税金) 97.5 万元 -城建税(代扣代缴税金) 6.825万元 其它应交款-教育附加(代扣代缴款项) 2.925万元 贷:银行存款 107.25万元 在申报缴纳代扣代缴税款时,应与本单位的税款分开填写和完税,完税后,带上有关资料到当地税务机关开具代扣代缴税款凭证,交给B公司作为抵缴税款依据。 2、B公司帐务处理 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 43 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the B公司收入帐税处理 在与A公司结算工程价款时,B公司应以开具相应的发票或税务机关开具发票的记帐联作为入帐的依据。 借: 应收帐款-A公司 3250万元 贷: 主营业务收入 3250万元 同时,根据税务机关开具代扣代缴税款凭证,及时的做缴税会计分录。 借:应交税金-营业税 97.5 万元 -城建税 6.825万元 其它应交款-教育附加 2.925万元 贷:应收帐款-A公司 107.25万元 收到工程款时 借: 银行存款 3142.75万元 贷:应收帐款-A公司 3142.75万元 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the B公司的分包合同注明钢材价款2000万元,不得从收入中扣除。税法规定,建筑公司从事建筑、修缮、装饰工程作业,其营业额应包括工程所用原材料及其他物资在内,故工程用钢材价款不能从营业额中扣除。 期末计提税金时 借:营业税金及附加 107.25万元 贷:应交税金-营业税 97.5万元 -城建税 6.825万元 其它应交款-教育附加 2.925万元 上述是总包人、分包人帐务处理的全部业务,如果分包人再将建安业务转包的,其转包人帐务处理过程与分包人相同。但应由总包人对转包人开具完税凭证。 建筑施工企业总包与分包的会计处理 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 45 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 关于建筑施工企业总包与分包的会计处理,像我们公司是把接了一个工程(5576万元)全部包出去了,我们只拿2%的管理费,其余一概不负责了,每个月支付进度款,是支付到我公司帐户,然后我们扣除2%的管理费、1%的质量保证金,其余都付给土建分包的那家公司,税费也是他们付的,该怎么做帐务处理呢 回答: 关于这个问题,目前制度上没有明确的规定。按你们这种情况,应该主要针对管理费进行核算,作为你单位的其他业务收入,就管理费收入按服务类缴百分之五缴营业税。 你们这种情况不属于总分包,总分包的核算我博客上有。 关于《转包与分包的法律知识》汇编 0 推荐 如何规避工程转包与分包过程中的法律风险,是施工企业经营管理中一个不可回避的课题,因此必须认真研究这方面的法律法规,并应用于企业的内部管理当中,对于实现和谐发展、做稳做实的目标是非常重要的,下面是我在学习过程摘录的有关转包与分包的法律知识,供公司管理层全体人员阅读与参考,希望大家能研究这方面的法律法规,做好自己的工作,让企业能避免这方面的风险。 -------杨柏良 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 二〇〇九年十一月二日 (一) 转包的定义及与之相关的法律法规 1992年建设部颁发的建施(1992)第189号《工程总承包企业资质管理暂行规定》第十六条规定:“工程总承包企业不得倒手转包建设工程项目。前款所称倒手转包,是指将建设项目转包给其他单位承包,只收取管理费,不派项目管理班子对建设项目进行管理,不承担技术经济责任的行为。”这里的倒手转包就是建设工程实务中的转包行为。 1996年建设部体改法规司颁发的(96)建法法字第14号《关于如何界定工程转包和分包问题的复函》的相关规定, 1998年颁布施行的《建筑法》第二十八条规定:“禁止承包单位将其承包的全部建筑工程转包给他人,禁止承包单位将其承包的全部建筑工程肢解以后以分包的名义分别转包给他人。” 1999年颁布施行的《合同法》第二百七十二条第二款进一步规定:“承包人不得将其承包的全部建设工程转包给第三人或者将其承包的全部建设工程肢解以后以分包的名义分别转包给第三人。 2000年1月30日,国务院颁布施行的《建设工程质量管理条例》第七十八条第三款规定:“本条例所称转包,是指承包单位承包建设工程后,不履行合同约定的责任和义务,将其承包的全部建设工程转给他人或者将其承包的全部工程肢解以后以分包的名义分别转给他人承包的行为。” 2005年1月1日起,由最高人民法院颁布施行《关于建设工程施工合同纠纷案件适用法律问题的解释》,该《解释》中有七个条款涉及到非法转包、违法分包建设 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 47 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 工程或者没有资质的实际施工人借用有资质的建筑施工企业名义与他人签订建设工程施工合同的法律后果的内容。 因此转包的定义可以概括为,承包单位承包建设工程后,不履行合同约定的责任和义务,将其承包的全部建设工程转给第三人或者将其承包的全部工程肢解以后以分包的名义分别转给第三人承包的行为。 (二)转包的法律特征及本质属性 1(转包的法律特征 根据转包的概念并结合建设部体改法规司1996年颁发的(96)建法法字第14号《关于如何界定工程转包和分包问题的复函》的相关规定,笔者认为转包具有下列法律特征: (1)转包人不履行建设工程合同全部义务,不履行施工、管理、技术指导等技术经济责任。转包人在承包工程后,并不成立项目经理部,也不委派技术人员和管理人员对工程建设进行管理和技术指导,往往以收取总包管理费的方式,将全部工程转让给转承包人, 转包人不履行建设工程合同中应由承包人(转包人)履行的全部义务。 (2)转包人将合同权利与义务全部转让给转承包人,转承包人与原合同发包人之间建立了新的事实合同关系(原合同指发包人或总包人与转包人之间的建设工程合同,下同)。转包后,转包人不履行原合同约定的全部建设工程任务,全部的建设工程均由转承包人完成,这样在转承包人与原合同发包人之间建立了新的事实合同关系。 (3)转包人对转承包人的履行行为承担连带责任。工程转包后,在转包人并不退出原合同关系的前提下,转承包人与原合同发包人建立了新的事实合同关系,转承包人应就建设工程的质量、工期、安全对原合同发包人承担责任。同时,转包人也应按照原合同就建设工程的质量、工期、安全对原合同发包人承担责任。这里要特别指出的是,按照法律规定,承担连带责任必须有法律定规定或合同的约定,《建筑法》第六十七条第二款规定:“承包单位有前款规定的违法行为的,对因转包工程或者违法分包的specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 工程不符合规定的质量造成的损失,与接受转包或者分包的单位承担连带赔偿责任。”因此转包人与转承包人应就建设工程的质量对原合同发包人承担连带责任。 2(转包的本质属性 要分析转包的本质属性,首先要搞清楚两个问题,第一,转包后,转包人是否退出了原合同关系,原合同关系是否终止,第二,转包后,转承包人是否取代了原合同中承包人的当事人的地位,如果不是,转承包人与原合同的发包人之间建立了什么样的合同关系, 第一个问题,转包后,转包人是否退出了原合同关系,原合同关系是否终止, 转包后,转包人不履行原合同约定的全部建设工程任务即不履行全部的合同义务,但这并不等同转包人退出了原合同关系,简单地说,转包人不履行合同义务不一定表示转包人退出合同关系。退出合同关系从法律上分析就是解除合同的行为,但当事人不履行合同约定的义务并不必定导致合同的解除,按照我国《合同法》的规定,合同解除有两种方式,约定解除与法定解除。转包人转包工程不履行合同的主要义务,按照我国《合同法》九十四条规定,原合同发包人或承包人有权要求解除合同,我国《合同法》第九十四条第一款及第(二)项规定:“有下列情形之一的,当事人可以解除合同:(二)在履行期限届满之前,当事人一方明确表示或者以自己的行为表明不履行主要债务”。同时我国《合同法》对解除合同的程序进行了规定,我国《合同法》第九十六条规定:“当事人一方依照本法第九十三条第二款、第九十四条的规定主张解除合同的,应当通知对方。合同自通知到达对方时解除。对方有异议的,可以请求人民法院或者仲裁机构确认解除合同的效力。 法律、行政法规规定解除合同应当办理批准、登记等手续的,依照其规定。”因此,在转包的情况下,因转包人不履行合同主要义务,原合同发包人或承包人拥有合同解除权,但是由于合同解除必须通知对方,在原合同发包人或承包人并未通知转包人解除合同的情况下,原合同并不因转包 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagra 49 / 74 m; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the 人转包工程而自然解除。如果转包人与发包人或承包人在原合同中并没有约定又没有在事后一致同意:转包人转包工程的,合同关系就即时解除,那么转包并不会导致原合同解除。 同理,转包也不会导致合同关系的终止。我国《合同法》第九十一条规定了导致合同终止的几种情形,我国《合同法》第九十一条规定:“有下列情形之一的,合同的权利义务终止:(一)债务已经按照约定履行;(二)合同解除;(三)债务相互抵销;(四)债务人依法将标的物提存;(五)债权人免除债务;(六)债权债务同归于一人;(七)法律规定或者当事人约定终止的其他情形。”显然,转包不属于上述规定其中的任何一种情形即转包也不必定导致原合同关系的终止。 因此,转包后,转包人并没有退出原合同关系,转包人在原合同中的当事人地位并没有改变,发包人或承包人仍然可以要求转包人按照原合同的约定履行义务。 第二个问题,转包后,转承包人是否取代了原合同中转包人的当事人的地位, 如果不是,转承包人与原合同的发包人或承包人之间建立了什么样的合同关系, 如前文所分析,转包行为因违反我国法律、法规的强制性规定而无效,所以,转包关系中,转包人将原合同中权利与义务概括转让给转承包人即变更合同主体的行为无效,也就是说,将转包人与发包人或承包人原合同关系中的转包人变更为转承包人的这个变更合同主体的行为因违反法律法规的强制性规定而无效,所以转承包人根本不可能取代转包人在原合同中的当事人地位。转包后,转承包人与原合同发包人或承包人之间并不是按照原合同的约定来履行权利与义务的,转承包人也无权要求按照原合同中约定价款的计价方式及支付方式来向发包人主张工程价款。 综上,转包的本质属性就是,转包人不履行原合同中全部的建设工程任务,而由转承包人完成原合同中约定的全部建设工程任务,在转包人不退出原合同关系的前提下,转承包人与原合同的发包人建立了新的事实合同关系。 二、转包的形态 specifications; System code requirements; System functions; System operating instructions; Equipment list; System wiring diagram; System of examination and approval information; Design drawings; Room layout; System completion monitoring report layout; Project contract and related change documents, and so on. II verification of projects completed and unfinished engineering project getting ready for a trial operation or project work, analysis of the preparation of final accounts. Pre-acceptance Division in the unit before completion, managed by the company's technical department to organize the technical staff to carry out the internal inspection, check whether the relevant engineering data files are available, Beijing rehabilitation center expansion project (phase I) Beijing, in the weak electricity system design software co 2011.10.28 project overview rehabilitation center expansion project in construction of Beijing Municipal Party Committee and municipal government support, chaired jointly by the municipal Trade Union, Federation, and development. Project implemented in two stages. A project on July 4, 2010 the project construction period 2 years, completed in late 2012. A new 46750 square meters, transforming 14310 square, removed 13033 square meters. Beijing rehabilitation center after the
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