是掛靠施工企業(yè)的分包單位，營(yíng)改增后對(duì)于是采取甲方供材還是包工包料合適呢？

答： 包工包料

我們是施工單位，掛靠別的企業(yè)，接到的工程現(xiàn)營(yíng)改增大部份錢(qián)的收支從他們賬戶出，那我們公司的賬怎么做？

答： <p><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">一、掛靠經(jīng)營(yíng)概述 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　掛靠就是沒(méi)有資質(zhì)的實(shí)際施工人借用有資質(zhì)的建筑施工企業(yè)名義，或者是低資質(zhì)的建筑企業(yè)借用高資質(zhì)企業(yè)的名義簽訂建設(shè)工程合同，進(jìn)行施工的違法行為。掛靠一般具有如下特點(diǎn)：掛靠人沒(méi)有施工資質(zhì)，或者不具備與建設(shè)項(xiàng)目要求相適應(yīng)的資質(zhì)等級(jí);被掛靠的施工企業(yè)具有與建設(shè)項(xiàng)目的要求相適應(yīng)的資質(zhì)等級(jí)證書(shū)，但缺乏承攬工程項(xiàng)目的手段和能力;掛靠人向被掛靠的施工企業(yè)交納一定數(shù)額的 “ 管理費(fèi) ” ，而被掛靠的企業(yè)也只是以企業(yè)的名義，代為辦理招投標(biāo)手續(xù)、簽訂施工合同。</span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　掛靠經(jīng)營(yíng)使得被掛靠企業(yè)存在下面的風(fēng)險(xiǎn)：出借資質(zhì)企業(yè)面臨承擔(dān)建設(shè)工程施工合同內(nèi)的風(fēng)險(xiǎn)。，一旦掛靠單位出現(xiàn)合同違約，比如，工程質(zhì)量問(wèn)題，工期延誤問(wèn)題等，被掛靠企業(yè)要首先向發(fā)包方承擔(dān)違約責(zé)任;出借資質(zhì)企業(yè)面臨承擔(dān)實(shí)際施工人所拖欠人工費(fèi)、材料款和機(jī)械設(shè)備租賃費(fèi)的風(fēng)險(xiǎn);一旦發(fā)包方得知工程不是承包人實(shí)際施工，而工程實(shí)際施工人沒(méi)有資質(zhì)，或者資質(zhì)不符，可以請(qǐng)求法院按照實(shí)際施工人的資質(zhì)取費(fèi)，結(jié)算工程款;如果實(shí)際施工人沒(méi)有資質(zhì)，發(fā)包方可以請(qǐng)求僅支付工程價(jià)款的直接費(fèi);如果合同中約定了非法轉(zhuǎn)包、違法分包的違約責(zé)任，發(fā)包方當(dāng)然可以依約主張權(quán)利;如果掛靠糾紛訴至法院，掛靠協(xié)議中約定的掛靠費(fèi)，依法應(yīng)當(dāng)罰沒(méi)。建設(shè)行政主管部門(mén)還可以對(duì)出借資質(zhì)的企業(yè)進(jìn)行罰款，降低直至取消資質(zhì)的行政處罰。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　盡管目前的法律規(guī)定建筑施工企業(yè)掛靠經(jīng)營(yíng)是一種違法的行為，對(duì)于被掛靠企業(yè)存在非常大的風(fēng)險(xiǎn)，但是在激烈的市場(chǎng)競(jìng)爭(zhēng)中，工程招投標(biāo)等不規(guī)范現(xiàn)象還比較多，企業(yè)為了生存，使得建筑施工企業(yè)掛靠經(jīng)營(yíng)是現(xiàn)階段建筑業(yè)市場(chǎng)的一種普遍存在的現(xiàn)象，本文的目的不是討論這種經(jīng)營(yíng)活動(dòng)的違法性問(wèn)題，主要是探討掛靠經(jīng)營(yíng)的會(huì)計(jì)處理問(wèn)題。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　二、掛靠經(jīng)營(yíng)的會(huì)計(jì)處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　值得說(shuō)明的是，對(duì)于掛靠經(jīng)營(yíng)的企業(yè)，存在著掛靠企業(yè)以現(xiàn)金形式向被掛靠企業(yè)支付掛靠管理費(fèi)的方式，被掛靠企業(yè)將收到的掛靠管理費(fèi)作為小金庫(kù)管理，不進(jìn)行相應(yīng)的會(huì)計(jì)處理，這種形式不在本文的討論范圍之內(nèi)。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　對(duì)于掛靠經(jīng)營(yíng)的會(huì)計(jì)處理分兩部分考慮：通常的掛靠形式按照被掛靠人的不同分為兩類(lèi)，一類(lèi)是個(gè)人掛靠有資質(zhì)的施工企業(yè)，另一類(lèi)是沒(méi)有資質(zhì)的或者資質(zhì)較低的企業(yè)掛靠有資質(zhì)的企業(yè)的，本為針對(duì)這兩種情況探討會(huì)計(jì)處理的方法。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　第一類(lèi)：個(gè)人掛靠有資質(zhì)的施工企業(yè) </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　這種情況只能將個(gè)人作為企業(yè)的內(nèi)部承包來(lái)處理，即不違反建筑法，也避免了涉稅風(fēng)險(xiǎn)。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　掛靠人一般只繳管理費(fèi)，其他的問(wèn)題全部由掛靠人自己承擔(dān)(包含企業(yè)所得稅)。掛靠的收費(fèi)方式有以下幾種：1、按照合同價(jià)款提取百分點(diǎn);2、按合同價(jià)款提取百分點(diǎn)后，還要按照結(jié)算價(jià)高出合同價(jià)款的部分再提取一個(gè)百分點(diǎn);3、按照掛靠一次收取一定的固定費(fèi)用。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　在會(huì)計(jì)處理過(guò)程中要注意三個(gè)方面的問(wèn)題，一是甲方劃款以后，才能再次劃款給掛靠人;二是每次劃款均必須由掛靠人提供發(fā)票;三是工程結(jié)算后掛靠人，必須向稅務(wù)繳稅的稅票必須返回原件。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　例：張某以某省路橋工程公司的名義，與甲方(建設(shè)方)簽訂了建筑施工合同，合同總價(jià)2000萬(wàn)。張某與某省路橋工程公司掛靠協(xié)議約定，張某按合同總價(jià)的3%支付省路橋工程公司掛靠費(fèi)60萬(wàn)元，相關(guān)營(yíng)業(yè)稅金及附加由張某自行負(fù)擔(dān)，以某省路橋工程公司名義繳納。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　某省路橋工程公司的會(huì)計(jì)處理如下： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　1、收到甲方撥款： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：銀行存款 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：應(yīng)收帳款--甲方 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　2、撥付掛靠單位工程款時(shí)： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：內(nèi)部往來(lái) --某某項(xiàng)目 1940 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：現(xiàn)金(銀行存款) 1940 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　3、掛靠方提供發(fā)票時(shí)： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　(1)材料、設(shè)備、其他直接費(fèi)、間接費(fèi)發(fā)票時(shí) </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：工程施工--某某項(xiàng)目 1000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：內(nèi)部往來(lái) 1000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　(2)工資表 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：工程施工--某某項(xiàng)目 (直接人工費(fèi)) 500 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　工程施工--某某項(xiàng)目 (間接人工費(fèi)) 100 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：應(yīng)付工資 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　同時(shí)： 借：應(yīng)付工資 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸： 內(nèi)部往來(lái) 600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　(3)、稅票： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：主營(yíng)業(yè)務(wù)稅金及附加2000*3.36%=67.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：應(yīng)交稅金-營(yíng)業(yè)稅2000*3%=60 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　應(yīng)交稅金-城建稅60*7%=4.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　其他應(yīng)交款-教育附加60*3%=1.8 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　其他應(yīng)交款-地方教育附加60*2%=1.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：應(yīng)交稅金-營(yíng)業(yè)稅2000*3%=60 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　應(yīng)交稅金-城建稅60*7%=4.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　其他應(yīng)交款-教育附加60*3%=1.8 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　其他應(yīng)交款-地方教育附加60*2%=1.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：內(nèi)部往來(lái) 67.2 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　4、工程結(jié)算時(shí)： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：應(yīng)收帳款--甲方 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：工程結(jié)算 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　5、結(jié)轉(zhuǎn)工程結(jié)算項(xiàng)目： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：工程結(jié)算 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：工程施工—毛利=2000-1600=400 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：工程施工--成本項(xiàng)目 1600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　6、結(jié)轉(zhuǎn)收入成本 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：主營(yíng)業(yè)務(wù)成本 1600 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：工程施工--毛利 400 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：主營(yíng)業(yè)務(wù)收入 2000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　第二類(lèi)：沒(méi)有資質(zhì)的或者資質(zhì)較低的企業(yè)掛靠有資質(zhì)的企業(yè)的 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　(一)、不體現(xiàn)管理費(fèi)用的會(huì)計(jì)處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　例：新望建筑公司以某省路橋工程公司的名義，與甲方某某公路建設(shè)管理處簽訂了一條公路的建筑施工合同，合同總價(jià)5000萬(wàn)。新望建筑公司與某省路橋工程公司掛靠協(xié)議約定，新望建筑公司按合同總價(jià)的4.5%支付某省路橋工程公司掛靠費(fèi)，相關(guān)營(yíng)業(yè)稅金及附加由新望建筑公司自行負(fù)擔(dān)，以某省路橋工程公司名義繳納。 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　首先說(shuō)被掛靠公司-某省路橋工程公司的賬務(wù)處理： </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　1、收到甲方建管處工程結(jié)算款，根據(jù)結(jié)算單、進(jìn)賬單據(jù)處理 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：銀行存款 5000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：工程結(jié)算 5000 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　2、收到新望公司成本票據(jù)，比如3800，并撥付款項(xiàng) </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：工程施工-合同成本 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：應(yīng)付賬款-新望建筑公司 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　借：應(yīng)付賬款-新望建筑公司 3800 </span><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><br style="word-wrap: break-word; color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;"/><span style="color: rgb(76, 76, 76); font-family: 'Microsoft YaHei', Helvetica, sans-serif; font-size: 15px; line-height: 24px; white-space: normal;">　　貸：銀行存款 3800</span></p>

報(bào)考2022年中級(jí)會(huì)計(jì)職稱(chēng)對(duì)學(xué)歷有什么要求？

答： 報(bào)名中級(jí)資格考試，除具備基本條件外，還必須具備下列條件之一

a公司掛靠了b公司，被c個(gè)人施工隊(duì)分包，那a預(yù)借工程款給c，c要開(kāi)票給a嗎

答： 您好！這種一般是開(kāi)給B