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探析建筑企业“甲供材料”的税收及会计处理 被引量:1

Analysis about tax and accounting treatment of the construction enterprises "owner supply material"
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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".
作者 杨晶
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
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二级参考文献10

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