How to do a good job in the financial management of construction enterprises

<> Answer: The judgment of business in accounting must be based on the principle of substance over form, as stipulated in Article 16 of the Accounting Standards - Basic Standards"Enterprises should carry out accounting recognition, measurement and reporting in accordance with the economic substance of the transaction or event, and should not be based solely on the legal form of the transaction or event.

The construction team provided construction services, so the construction income of the construction team was $10 million; The construction company did not provide construction services, so not a penny of construction income could be recognized. At the same time, the construction company provided affiliation services, so the anchoring service income of 800,000 yuan should be recognized.

Article 15 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that:"Income from labor services refers to the income obtained by enterprises engaged in construction activities".So, whoever engages in construction and installation activities is recognized as income.

In this way, the provisions of corporate income tax are basically the same as those of accounting, so there will be no difference in taxes. The income tax of both parties follows the accounting and does not need to be adjusted.

Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that:"If the unit operates in the form of affiliation, and the affiliated party has taxable behavior, and the affiliated party operates externally in the name of the buried affiliated person and the affiliated person bears the relevant legal liabilities, the affiliated person shall be the taxpayer; Otherwise, the affiliated person will be the taxpayer. "It should be noted that the Implementation Measures for the Pilot Project of Replacing Business Tax with VAT almost replicates this provision.

It can be seen that the business tax is not seen"Business substance", just look"Legal form"Therefore, the taxpayer of the business tax of the construction industry is the construction company, and the biller is also the construction company. This creates a difference between the sales tax and the accounting treatment.

In addition, it should be noted that the 800,000 yuan affiliation fee received by the construction company is the payment received for the provision of affiliated services, and this fee belongs to the service industry tax item of business tax, and the business tax must be paid according to the service industry. Since the construction company should also recognize the income of 800,000 yuan in accounting, there is no difference between the business tax and the accounting treatment on the affiliation fee.

How do construction enterprises manage affiliated units?

A: 1 agreement.

2 Performance of the Agreement.

3. Regularly and irregularly inspect and summarize the performance of the contract.

4. Necessary Supplemental Agreement.

5. Cycle through the above management process.

6. Terminate the cooperative relationship with those who do not perform the contract of the side nuclear ant.

7. Replenish fresh blood You know.

8. Managing affiliation is like managing your staff department.

9 can not be managed by the package laissez-faire oh building construction a big job, involved a lot of work, accounts are also a lot, the construction industry investment funds are generally bank support, the developer's capital chain can not be broken, the above editor explained the construction enterprise affiliated to the capital flow management of the problem, I hope to give you some help.