| 勘察设计分、转包业务税收规定及其会计处理 |
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| 引用本文： | 邓顺源.勘察设计分、转包业务税收规定及其会计处理[J].福建建筑,2007(9):110-111. |
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| 作者姓名： | 邓顺源 |
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| 作者单位： | 厦门市建筑设计院有限公司,福建厦门361004 |
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| 摘 要： | 勘察设计分、转包业务的大量出现和国家税务总局对勘察设计总包收入营业税计征基数的重新明确,对勘察设计行业的发展是一个重大机遇。本文从勘察设计分、转包业务的产生、存在税收问题以及相应的会计处理提出了自己的见解。
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| 关 键 词： | 勘察设计分 转包业务 税收 会计处理 |
| 文章编号： | 1004-6135（2007）09-0110-02 |
| 收稿时间： | 2007-08-01 |
| 修稿时间： | 2007-08-01 |
Rules for Recounaissance and Architectural Design Subcontract.Business Taxation And Its Relative Accounting Control |
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| Deng Shunyuan.Rules for Recounaissance and Architectural Design Subcontract.Business Taxation And Its Relative Accounting Control[J].Fujian Architecture & Construction,2007(9):110-111. |
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| Authors: | Deng Shunyuan |
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| Affiliation: | Xiamen Architecture Design Institute co. , LTD 361004 |
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| Abstract: | The great appearance of reconnaissance and architectural design subcontract business and the reconfirmation on the radix for reconnaissance and architectural design turnover tax from the State Administration of Taxation present a significant opportunity for the development of reconnaissance and architectural design industry. This thesis illustrates the emergence of reconnaissance and architectural design subcontract business ,the existing tax problems and the relative accounting control, while presents my own understanding towards these questions. |
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| Keywords: | Subcontract business of reconnaissance and architectural design Taxation Accounting control |
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