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On the construction unit of infrastructure projects the tax administration and accounting

Author: ZhangXiuLi NiuKeLin From: www.yourpaper.net Posted: 2010-06-13 19:03:00 Read:
Abstract: The construction unit involved in tax and taxable business is not a lot, I combined according to the specific circumstances of their own universities are engaged in the construction unit of accounting, tax management and its accounting work made using specific examples of the construction unit infrastructure projects detailed instructions for peers to explore.
Construction unit is entrusted to manage infrastructure projects, grass-roots units of the implementation of infrastructure projects because it is not a material means of production units, nor is the construction and installation construction units, involving taxes and taxable business not many. However, the construction unit involved in the various sectors of the national economy, the industry, I combined according to the specific circumstances of their own colleges and universities are engaged in the construction unit of accounting, talk about the tax administration and accounting work of the construction unit of infrastructure projects. I believe that infrastructure businesses need to build units to pay taxes, mainly on business tax, urban maintenance and construction tax, education surtax and VAT business as well as the construction unit the day-to-day management of the stamp duty.
First, the the the the accounting of
of the business tax
Business tax based on the taxpayer engaged in business activities turnover (sales) taxes of the taxable object. China's current business tax is a turnover tax levied in China in the provision of taxable services, transfer of intangible assets or sale of real estate units and individuals. Taxable services belonging to the transportation, construction, finance and insurance, post and telecommunications, industry, culture and sports, entertainment and the services tariff lines scope of the collection of labor. Construction industry tariff levied include: construction, installation, repair, decoration and other engineering work.
TURNOVER Tax Tax payable will normally be carried out calculated in accordance with the with the purposes and their tax amount of (purposes and their tax turnover) and applicable tax rate., Basic calculation formula is as follows:
The tax payable tax turnover calculation applicable tax rate
The turnover of the taxpayer to provide taxable services, transfer of intangible assets or sale of real estate to the other charged full price and expenses, tax operating income.
China's business tax differential the proportional tax apply different tax rates for different industries, construction enterprises should be construction, installation, repair, decoration, 3% of the turnover of the other engineering work to the enterprise is located competent tax authorities declare and pay business tax. Construction enterprises engaged in construction, repair, decoration engineering work, no matter how the other settlement, the turnover shall include works with raw materials and other supplies, the price of power, including; construction enterprises engaged in installation engineering work, where the value of the equipment installed as installation engineering output, its turnover should include the price of equipment, including; construction enterprises as the general contractor of the project subcontract or subcontract to others, to project total contract sum less to pay the subcontractor or subcontractors The the balance after the in the the price of people for as turnover. Business tax liability arising receipt of taxpayers operating income payments or obtain a copy of the operating income payments credentials the day. Principle place of taxation on the business tax to take possessions levied, the taxpayers took place in the conduct of operations to pay taxes. Note: (1) the taxpayer contracted work inter-provincial, autonomous regions and municipalities directly under the Central Government, its agencies local competent tax authorities to declare taxes; (2) the taxpayer's taxable services outside the county (city), should be made to the taxable service takes place. competent tax authorities to declare taxes but not reported and paid by its location or place of residence competent authority for payment of duties and taxes; (3) the withholding agent shall be competent tax authorities to declare their place of business tax and pay the withheld tax. Business tax for the general contractor for the construction and installation engineering business withholding or subcontractor contracting of non-inter-provincial autonomous regions, municipalities directly under the Central Government "project, it should occur to the sub-contracting or subcontracting labor remit the tax authorities in charge .
Second, urban maintenance and construction tax accounting
Urban maintenance and construction tax levy a surcharge to raise funds for urban maintenance and construction. The the taxpayers of the city maintenance and construction tax is the an obligation to to pay the the the units and individuals of the value-added tax, consumption tax and business tax. Urban maintenance and construction tax Value added tax, consumption tax and business tax tax tax basis, to pay both the three tax. Construction companies, real estate development enterprises should be based on the business tax actually paid the tax basis, at the same time pay city maintenance and construction tax. A taxpayer whose domicile in the urban areas, and tax rate for the 7%.
Third, education surtax accounting
Education surtax is refers to the the surtax of In order to the development of the cause of local education, and expand the source of funding of the local education while the levied in a kind of. Education surtax Value added tax, business tax, consumption tax, tax for the taxable basis, to pay both the three plot. Surtax rate of 3%.
For example: a construction enterprises operating income for the period was 100 million yuan, the enterprise is located in the urban areas. Calculation of the enterprise should pay business tax, urban construction tax and education surtax to pay more taxes, and bank deposits.
Should be subject to sales tax: 100 x 3% = 3 (ten thousand yuan)
Urban maintenance and construction tax to be paid: 3 x 7% = 0.21 (million)
Should pay the surcharge for education: 3 x 3% = 0.09 (million)
A the three an aggregate training within the tax for the who: 3 0.21 0.09 = 3.3 (million yuan)
The accounting treatment for:
Borrow: Taxes payable 33000
Goods: bank deposits 33000
Fourth, the bit-added tax accounting
The construction unit VAT business, such as in the case of procurement of materials, equipment, fixed assets, the amount of input tax should be included in the corresponding procurement costs, and no longer by the "tax payable" account; the sale of materials, production of precast cement raw materials on behalf of other construction units and construction units attached to factories, workshops and other components or building materials for the construction work of the unit, in the event of a business value-added tax, " Taxes payable "account In addition, the construction unit of the implementation of the infrastructure by-product sales should be required to pay value added tax. For example:
(A] construction unit to a group of redundant steel out for sale, the actual cost of 28,000 yuan batch of steel, the planned cost of 29,000 yuan, the price of 31,000 yuan, the value-added tax rate of 17%, the amount received to do the following accounting treatment: By: Bank deposits 36270
Stock: stock material 29000
Taxes payable 11 VAT (tax) 5270
Prepaid investment - equipment processing losses 2000
By: deferred investment loss - equipment processing a 1000
Credit: material cost difference between a 1000
(B) to the project, the construction unit attached to the precast plant provides a number of precast slabs, the settlement price of 200,000 yuan, the value-added tax rate of 17%, batch floor for plant engineering. Should do the following accounting treatment:
By: investment in construction and installation, 234000
Credit: other payables 200000
Tax payable - VAT (output tax) 34000
(C) by calculating the bank deposits to pay 30,000 yuan this month VAT. Should do the following accounting treatment:
By: Tax payable - VAT output tax) 30000
Credit: bank deposits 30000
, Stamp duty accounting
Stamp Duty economic activity and economic exchanges bookend receive an act of tax using the tax law, taxable certificate levied. The stamp of a wide range of tax, such as various types of contracts or the nature of a contract certificate, transfer of property rights, business books, rights and licenses should pay taxes according to law. For example:
(A) the construction unit to a bank to borrow 100 million yuan investment in infrastructure borrowings, and entered into the loan contract, the loan contract stamp duty rate of 0.05% (ie births 0.5), construction paid by the units with a the bank deposits the the amount of stamp duty. Should do the following accounting treatment:
By: prepaid investment - construction unit management fee 5000
Loans: bank deposits 5000
(B) a construction unit the student cafeteria construction projects commissioned a construction unit construction works price of 15 million yuan, the two sides signed a project contract, construction and installation works contract stamp duty rate of 0.3% 0 (ie, three ten thousandths), the construction unit paid with a the bank deposits the stamp duty. Should do the following accounting treatment:
By: prepaid management fee of investment - the construction unit 4500
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