现行税收制度下建筑施工企业会计核算办法探讨

On Methods of Assessing Accounting of Architectural Construction Enterprises in the Existing Tax System

目前建筑施工企业采用的完工百分比法确认工程收入和结转工程成本,存在大量的预估成本,与税务部门规定的标准存在较大差异,导致企业所得税申报存在过多调整事项,不利于企业真实反映经营成果。文章对高速公路工程完工百分比核算办法进行探讨,实现税务认同与会计结算的基本统一,消除会计核算与税务征管稽核中的矛盾。

At present percentage of completion method is widely adopted to define project revenue and transfer project cost. However, there exist more estimated costs, which is quite different from the standards stipulated by tax department and lead to too many adjustment items in the process of declaring enterprise income tax, thus it is difficult for enterprises to reflect their actual operating results. This paper discusses percent of completion accounting method to assess highway projects, realizing basic unification of tax identification and accounting and eliminating the contradiction between financial accounting and tax auditing.