房地产开发企业“甲供材”的会计处理及税务分析

Tax Analysis and Accouting of Supplying Material by Owner in Real Estate

近年来,随着房地产行业的迅速发展,越来越多的企业认识到合同管理与成本控制的重要性。为了降低成本,确保工程质量,大多数企业在施工合同中采用了"甲供材"的方式。由于"甲供材"方式的日益复杂化,税务部门对"甲供材"的征收管理难度也逐步加大。本文首先阐述了"甲供材"存在的原因、分析其现状,然后介绍了"甲供材"的相关税收政策、会计核算方式并对其税务处理进行了分析,最后得出结论并提出一些建议。

Recently,with the rapid development of the real estate,more and more corporations realize the importance of contract management and cost control.To reduce the cost and ensure the project quality,most corporations apply the ＂supplying material by owner ＂model.Due to the complicated model,the management becomes more and more difficult for the tax department.In this paper,the reason for ＂supplying material by owner ＂ model existing and the present situation are elaborated,then,it focus on the relevant tax policies,accounting methods and tax treatment,last,this paper gives some conclusions and suggestions.