建筑业营改增对甲供料财税处理的研究

摘要

The application of A furnishes (means the contractor don’t provide materials) is common in engineering project, the tax law of it under the current tax system is clear. But in the actual operation process, the different accounting methods will bring obsession for the tax management. After changing business tax to added-value tax, the disposal of finance and tax of A furnishes is one of the problems for enterprises. This paper analyzes the disposal methods of finance and tax and the existing obstacles in the implementation of A furnishes under the current tax system, studies the effect for construction enterprises by A furnishes processing after changing business tax to added-value tax and puts forward suggestions and measures to provide reference for the disposal of finance and tax of A furnishes.%甲供料（即包工不包料）目前在工程项目中应用较为普遍，在现行税制下的税法规定也较为明确，但在实际操作过程中，因会计处理方法不同，带来了税务管理方面的困扰。建筑业营改增后，甲供料的财税处理又是企业需要面对的难题之一。本文分析了现行税制下甲供料财税处理方法及其在实施过程中存在的障碍，研究营改增后甲供料处理对施工企业的影响，并提出应对建议与措施，以期对甲供料的财税处理有实际指导意义。