For example, the turnkey project10 million, subcontracted to 8 million:
(1) According to the provisions of the general contracting project contract, the general contractor shall directly issue an invoice for the total amount of the project10000000 to the builder, and confirm the income at the same time. The general contractor collects money according to the contract
Debit: bank deposit (or accounts receivable) 1000
Loan: main business income 1000
(2) Pay the subcontractor the contract amount of 8 million yuan, and the subcontractor will issue an invoice of 8 million yuan to the general contractor company according to the subcontract amount. Pay the subcontract money and withhold the business tax.
Borrow: the main business cost is 800.
Loan: Bank deposit 800-800*3.43%=772.56.
Taxes payable-withholding business tax 27.44
(3) The general contractor shall accrue the business tax after deducting the subcontracting amount. When the general contractor pays taxes,
Debit: business tax and surcharge 200*3.43%=6.86.
Loan: taxes payable-business taxes payable 6.86
Extended data:
First, this course accounts for the actual costs incurred by insurance intermediary companies in their main business. Including commissions paid to marketers, office expenses, depreciation expenses, utilities, personnel salaries, welfare expenses, travel expenses, transportation expenses, communication expenses and other costs directly related to the main business. ?
Two, for the business started and completed in the same accounting year, the company shall carry forward the main business income and the main business cost; For inter-annual business, the main business cost that should be carried forward should be calculated and determined by the prescribed method at the end of the year. When carrying forward the main business cost, you should debit the subjects such as "main business cost" and credit the related subjects.
Generally speaking, wholesale sales of goods should be accounted for according to the original purchase price of goods, and when carrying forward the cost of sales, you can choose to use:
First-in first-out method, weighted average method, moving weighted average method, individual valuation method, last-in first-out method, gross profit margin method, etc.
After calculating the actual sales cost of the goods, the enterprise shall carry out the accounting treatment of the carried-over sales cost according to the specified requirements. In practical work, there are two ways to carry forward the cost of commodity sales: daily carry-forward and regular carry-forward.
Generally speaking, the consignment business and direct goods sales business should be carried forward day by day, and other sales businesses should be carried forward regularly (monthly or quarterly).
Baidu Encyclopedia-Main Business Cost