摘要
在建筑工程建设中,"甲供材料"现象比较常见,如何在当前的税收政策下对其进行科学的会计处理非常重要。本文主要对"甲供材料"的内涵、应用评述、税收政策支持以及会计处理方式等进行详细的分析。
In the construction of construction, "Owner Supply Material" phenomenon is more common,how to carry out the scientific accounting treatment is very important in the current tax policy.In this case,this paper mainly discusses the connotation,application status, tax and accounting treatment methods of "Owner Supply Material".
出处
《中国建材科技》
2016年第6期153-154,共2页
China Building Materials Science & Technology
关键词
建筑企业
甲供材料
税收
会计处理
分析
construction enterprise
owner supply material
tax
accounting treatment
analysis