| 建造合同准则中“营业税金及附加”核算探讨 |
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| 引用本文： | 刘阳.建造合同准则中“营业税金及附加”核算探讨[J].科学之友,2010(5). |
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| 作者姓名： | 刘阳 |
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| 作者单位： | 中铁三局财会部; |
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| 摘 要： | 文章以营业税纳税义务发生的时间和《建造合同》准则中施工企业建造合同收入的确认为切入点,对新准则中有关营业税金及附加的计提与现行营业税法发生纳税义务之间差异的核算作一些探讨。
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| 关 键 词： | 建造合同 营业税金及附加 所得税费用 |
In Construction Contract CriterionBusiness Tax Money and AttachmentCalculation Discussion |
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| Liu Yang.In Construction Contract CriterionBusiness Tax Money and AttachmentCalculation Discussion[J].Friend of Science Amateurs,2010(5). |
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| Authors: | Liu Yang |
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| Abstract: | This article the time which occurs by the business tax obligation andConstruction Contractin the criterion constructs the enterprise to construct the contractual income indeed to think the breakthrough point,the related business tax money and the additional idea raises to the new criterion in with the present business tax lawhas between the tax obligation the difference calculation to make some discussions. |
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| Keywords: | construction contract business tax money and attachment income tax expense |
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