2. The contractor can obtain a copy of the invoice from Party A for the materials provided by Party A and enter it into the account together with the material outbound order, and there is no need to issue a new invoice.
3. According to the tax payment certificate, Party B borrows: payable taxes and credits: accounts receivable/other receivables (the credit account should be based on how you handled the accounts when you asked for the project payment at that time).
How to establish the three-level qualification standard for construction companies;
1, the enterprise has undertaken the general contracting or main project contracting of more than three of the following five projects in recent five years, and the project quality is qualified.
(1) Building construction projects with more than 6 floors;
(2) structures or buildings with a height of more than 25 meters;
(3) Housing construction projects with a single building area of more than 5,000 square meters;
(4) Housing construction projects with single span15m or more;
(5) Housing construction projects with a single Jian 'an contract amount of more than 5 million yuan.
2. The enterprise manager has more than 5 years working experience in project management; The technical person in charge has more than 5 years working experience in technical management of construction and has the professional intermediate title or above; The person in charge of finance has a junior or above accounting title.
There are not less than 50 engineers and economic managers with professional titles in the enterprise, including not less than 30 engineers and technicians; Among the engineering and technical personnel, there are not less than 10 people with intermediate titles or above.
The enterprise has no less than 10 project managers with tertiary qualification or above.
3. The registered capital of the enterprise is more than 6 million yuan and the net assets of the enterprise are more than 7 million yuan.
4. The highest annual project settlement income of the enterprise in the past three years is more than 24 million yuan.
5. The enterprise has construction machinery and quality inspection devices suitable for the scope of contracted projects.
Seeking the case data of accounting practice in construction companies; At present, most companies are reluctant to accept people who have no working experience, not to mention such an important position as accounting, let alone those who have no actual accounting experience. In view of this situation, accounting net, the Pearl River Delta, has launched a comprehensive accounting simulation training for construction companies (accounting for three consecutive months). Every business has original vouchers and documents, and the supporting teaching CDs have detailed explanations for every business every month, so that you can understand it at a glance. For this information or more industry accounts, please visit the official website of accounting net in the Pearl River Delta. d
The construction company shall provide the social security list of the last three months to apply for the first-class qualification.
Excuse me, where do construction companies and enterprises have to pay taxes? After the implementation of the reform of the camp, the main taxes of construction companies are value-added tax and additional tax, including personal income tax, trade union funds, disability security fund, corporate income tax and so on!
What are the main points of taking over as an accountant in a construction company? Buildings belong to engineering, and all projects are one project. Therefore, it is necessary to count and distinguish the cost of each project, such as which project the workers belong to, which project uses more fuel, or how to share the hospitality of two projects in the same factory. Of course, it is also approximate, but the cost distinction is still important.
How to make accounts for road engineering accounting has just taken over the accounting of a construction company, and the accounting for road engineering is as follows:
Buy sand, cement,
Borrow: engineering materials-sand and gravel (including input tax price)
Borrow: engineering materials-cement (including input tax price)
Loan: bank deposit
All recipients are sandstone cement.
Debit: main business cost
Loan: engineering materials-sand and gravel (including input tax price)
Loan: engineering materials-cement (including input tax price)
Before the project is completed, the expenses of materials and labor incurred in the project.
Borrow: engineering construction-material costs, labor costs, etc.
Loans: bank deposits, wages payable, etc.
After the completion of settlement
Debit: project settlement cost
Loan: project construction
Sporadic materials paid in cash during the project, such as impact bits and saw blades, are recorded:
Borrow: project construction-other direct costs
Credit: cash
Meals at the construction site, meals for overtime at night, daily necessities purchased for workers, etc. are recorded.
Borrow: management expenses-welfare expenses
Loan: cash, etc.
I would like to ask the tax policy of construction companies. Since the implementation of the new provisional regulations and detailed rules for business tax on 1 month 1 day in 2009, the business tax policy of steel structure construction projects has changed to some extent:
I. Policies and regulations before 2009 1 month 1 day
On September 1 2002, State Taxation Administration of The People's Republic of China issued the file "Notice of State Taxation Administration of The People's Republic of China on Taxpayers Collecting Turnover Tax for Selling Self-produced Goods and Providing Value-Added Tax Services and Providing Construction Services at the same time", namely the fileNo. Guoshuifa [2002] 1 17 (hereinafter referred to as the file). This file clarifies the question of what kind of turnover tax should be levied on taxpayers selling self-produced goods (for steel structure construction industry, it mainly refers to metal structural parts, including prefabricated houses, steel structure houses, steel structure products, metal grid and other products), providing value-added tax services and providing construction services at the same time. The file points out that taxpayers (in this paper, general taxpayers) sell self-produced goods, provide VAT taxable services and provide construction services (including construction, installation, repair, decoration and other engineering operations, the same below) when conducting business activities by signing general contracting or subcontracting contracts for construction projects, and meet the following conditions. Value-added tax is levied on the income from selling self-produced goods and providing VAT taxable services, and business tax is levied on the income from providing construction services (excluding the income from self-produced goods and VAT taxable services subject to VAT according to regulations):
1, with the construction (installation) qualification approved by the construction administrative department;
2, signed a construction project construction contractor or subcontract separately indicate the construction labor price.
Where the above conditions are not met at the same time (hereinafter referred to as the two clauses), value-added tax will be levied on all the income obtained by taxpayers, and business tax will not be levied. The above-mentioned income from construction services shall be subject to the construction services price indicated in the signed general contracting or subcontracting contract of construction projects. If a taxpayer subcontracts or subcontracts construction services to other units and individuals while signing a construction contract for a construction project, it will levy VAT on the goods it sells and the VAT taxable services it provides; At the same time, the units and individuals that sign the general contract for construction projects shall withhold the business tax on the income from construction services obtained by the units and individuals that provide construction services. According to the spirit of archives, the sales behavior of taxpayers who meet the two conditions stipulated in archives should be regarded as mixed sales behavior. According to the provisions of the archives, in the signing of the general contractor or subcontract of construction projects, the labor price of the construction industry should be indicated separately and the turnover tax should be paid separately, otherwise, the value-added tax can only be levied. For example, the workshop of enterprise A was awarded the bid for the workshop project by B Construction Company (with the construction qualification approved by the construction administrative department) in 20081February, with the project target of 30 million yuan, including 20 million yuan for steel structure materials and10 million yuan for construction services. According to the original Provisional Regulations on Value-added Tax and the documentNo. Guo Shui Fa [2002]1KLOC-0/7, the taxable turnover of B Construction Company is 30 million yuan, the actual value-added tax is 2000× 6% =1200,000 yuan, and the business tax is1000 yuan.
If the workshop of enterprise A is constructed by a building material production enterprise C (which does not have the qualification of construction (installation) approved by the construction administrative department), according to the original Provisional Regulations on Value-added Tax and the provisions of the file Guo Shui Fa [2002] 1 17, the taxable turnover of enterprise C building material production enterprise is 30 million yuan, and the actual value-added tax needs to be paid is 3000× 6% =
II. Policies and regulations in 2009 1 month 1 future
In order to facilitate the operation in practical work, the new Detailed Rules for the Implementation of Value-added Tax Regulations and the Detailed Rules for the Implementation of Business Tax Regulations define the mixed sales behavior respectively.
Article 5 of the new "Detailed Rules of VAT Regulations" stipulates that a sales behavior is a mixed sales behavior if it involves both goods and non-VAT taxable services. In addition to the provisions of Article 6 of these Rules, the mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as the sale of goods and shall be subject to VAT; The mixed sales behavior of other units and individual industrial and commercial households is regarded as the sales of non-taxable services and does not pay value-added tax.
Non-VAT taxable services refer to services that fall within the scope of tax collection of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Article 7 of the new Business Tax Rules stipulates that a sales behavior is a mixed sales behavior if it involves both taxable services and goods. In addition to the provisions of Article 7 of these Rules, the mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods are regarded as sales of goods and do not pay business tax; The mixed sales behavior of other units and individuals is regarded as providing taxable services and paying business tax.
As can be seen from the contents of the above clauses, the new two Detailed Rules continue to maintain the general principle of dealing with mixed sales behavior, that is, uniformly collecting value-added tax or business tax according to the taxpayer's main business. But there are special provisions:
Article 6 of the new "Detailed Rules of the VAT Regulations" stipulates that taxpayers shall separately account for the sales of goods and the turnover of non-VAT taxable services for the following mixed sales behaviors, and pay VAT according to the sales of goods they sell, and the turnover of non-VAT taxable services shall not pay VAT; If they are not accounted for separately, the sales amount of their goods shall be verified by the competent tax authorities:
(a) the act of selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
At the same time, Article 7 of the newly revised Business Tax Rules stipulates that taxpayers shall separately account for the turnover of taxable services and the sales of goods for the following mixed sales behaviors, and the turnover of taxable services shall be subject to business tax, while the sales of goods shall not be subject to business tax; If they are not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities:
(a) the act of selling self-produced goods while providing construction services;
(2) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
According to the original policy, taxpayers engaged in selling goods, VAT taxable services and business tax taxable services should account for sales and turnover separately. If they do not account separately or cannot be accurately accounted for, VAT should be levied together. Whether VAT should be levied together is determined by the State Taxation Bureau. In this revision, this provision is changed to: If it is not accounted for separately, the sales of goods, VAT taxable services and turnover of business tax taxable services shall be approved by the competent State Taxation Bureau and local taxation bureau respectively.
That is to say, as long as the self-produced goods are sold while providing construction services, regardless of whether they are qualified for construction (installation) or not, regardless of whether the price of construction services is separately indicated in the general contract or subcontract of construction projects, they should be taxed separately, and there is no need to "list" the scope of self-produced goods. Article 3 of [2002] 1 17 has become redundant. Therefore, the self-produced goods listed in Guo Shui Fa [2002] 1 17 that are not subject to business tax (Article 3) were cancelled by the Notice of State Taxation Administration of The People's Republic of China on Releasing the List of Invalidated or Abolished Value-added Tax Normative Files (Guo Shui Fa [2009] No.7), but the specific operation still needs to be carried out according to Guo Shui Fa [2002]/KLOC.
Therefore, under the current policy, if a construction enterprise carries out the construction of a steel structure house, it should collect the business tax in full; if it is a construction material production enterprise, it should collect the value-added tax on the self-produced building materials, and the business tax on the construction labor income and other outsourced building materials. If the sales amount and labor amount of goods are not specified in the construction and installation contract, the local tax authorities should verify the labor amount.
Assume that the above example project is constructed by the construction company B, and the business tax payable by the company B is 3000× 3% = 90 (ten thousand yuan).
Assume that the above-mentioned example project is constructed by company C, a building material manufacturer, and the purchased materials are 5 million yuan. The payable business tax of company C is1500× 3% = 45 (ten thousand yuan), and the payable value-added tax of company C is1500× 6% = 90 (ten thousand yuan).
It can be seen that after the introduction of the new provisional regulations on value-added tax and business tax, the taxable turnover of business tax provided to taxpayers for steel structure construction is more comprehensive and standardized.
What unit does the construction company belong to? The enterprise needs to submit materials (1). The newly established enterprise applies for qualification and provides the following materials (which need to be checked with the original): The photocopies of the materials are arranged in order and bound into a book. 1, construction enterprise qualification application form (in quadruplicate); 2. Business license of enterprise legal person; 3. Articles of Association; 4. Capital verification report; 5, the legal representative of the enterprise and the person in charge of technology, finance and operation of the enterprise, professional title certificate and ID card; 6, enterprise project manager qualification certificate, ID card; 7, enterprise engineering technology and economic management personnel title certificate; 8, enterprise engineering and economic management personnel's social security certification materials; 9, enterprise engineering and economic management personnel by the labor department verification of the labor contract; 10, the administrative personnel transfer procedures for the transfer-in or external engineering technology and economic management of the enterprise, or the transfer-out certificate signed by the legal person of the original transfer-out unit and the employment certificate signed by the legal person of this unit; 1 1, certificates and ID cards of various posts; 12, other relevant documents and materials that need to be issued.
The legal person is of course the legal person of the original enterprise.
2. Finance can be independently accounted for. So is the tax. But the finance on the books should meet the requirements of accounting and auditing.
3. Yes, because it is financially independent. Otherwise, what branch does your boss open?
4. Pay attention to the business conflict with Foshan Branch. Foshan is too close to the South China Sea, and there will inevitably be competition problems in nearby projects. In addition, both of you and Foshan Branch use the qualifications of the same company to bid, so pay attention to coordination.