First, our unit is Jian’an, and you need to go to the place where the project is located. How can the personal UnionPay card use the personal UnionPay card when paying taxes?
. Is the labor cost (included in cost), whether the 3500 is levied a tax?
First, our unit is Jian’an, and you need to go to the place where the project is located. How can the personal UnionPay card use the personal UnionPay card when paying taxes?
. Is the labor cost (included in cost), whether the 3500 is levied a tax?
Construction enterprises have certain particularity, which is very different from the majority of production enterprises. Especially in the confirmation of cost accounting and income, it is very different from product sales companies. Therefore, in terms of accounting, the “production cost” subjects should be strictly followed by the production enterprise. The cost and gross profit of each project are mainly calculated.
If the income tax of your headquarters is the qualification of the account check and the contract
This need to go to the local local tax bureau to start construction and operation management certificate before paying taxes
Borrowing: Taxes and fees should be paid
loan: cash
If it is to go to handle
n See the location of your project
The personal income tax in many areas
In some areas to levy personal income tax at a point or two points in some areas
That is, you said more than 3500 and levy a tax
Jian’an industry account processing method:
. The setting and accounting content of the accounting subjects
The construction enterprise has a certain particularity, which is very different from the majority of production enterprises. Especially in the confirmation of cost accounting and income, it is very different from product sales companies. This post only stipulates that the construction enterprise’s accounting business processing is stipulated in the construction contract law, and the same accounting as the productive enterprise is not discussed here.
(1) Engineering construction is equivalent to the “production cost” subject of production enterprises. The cost and gross profit of each project are mainly calculated. The two secondary details of the “contract cost” and “gross profit” are set below.
1. Project construction-contract cost, accounting project contract cost
Under the contract cost, set the following details
(1) labor cost (project/department accounting), (2) material fee （项目/部门核算） 、（3）机械使用费（项目/部门核算）rn （4）其他直接费（项目/部门核算） 、（5）分包成本（项目/部门核算） 、（ 6）间接费用rn 间接费用下设下列明细科目rn 管理人员工资（项目/部门核算） 、职工福利费（项目/部门核算） 、固定资产使用费（项目/部门核算） 、 Low -value Easy Consumption amortization (project/departmental accounting), office expenses (project/departmental accounting), travel expenses (project/department accounting), property insurance premiums (project/department accounting), engineering warranty (project/department accounting) , Discharge fee (project/departmental accounting), labor protection fee (project/department accounting), inspection and test fee (project/department accounting), foreign unit management fee (project/departmental accounting), material finishing and sporadic freight (project/departmental department (department/departmental department Calculation), material and material disk and damage (project/departmental accounting), heating fee (project/department accounting), other expenses (project/department accounting)
2. Project construction-gross profit, calculation engineering gross profit r
The specific settings are selected according to the needs of the enterprise, and these accounting subjects are not necessarily set. Especially indirect costs, some are not needed.
(2) Machinery operation. This subject is mainly for construction enterprises with separate equipment management departments to provide the cost of equipment incurred by the projects and internal settlement. It is equivalent to the “auxiliary production cost” subjects that are for industry. Conditional units can set up single -machine accounting for the company’s equipment to accurately calculate the cost of each large or main equipment for each class.
usually set the following details:
salary and additional (departments/equipment accounting), fuel and power (department/equipment accounting), depreciation fees (departments/equipment accounting), accessories and repairs Fees (departments/equipment accounting), indirect expenses (departments/equipment accounting)
(3) Accounts receivable
1. Calculation of engineering funds (accounting unit accounting) Accounts receivable
2. Calculating the payment of the reclaiming payment (accounting unit) of the construction enterprise receivable product sales payment
3. The receivable insurance deposit (accounting unit accounting) according to the contract and settlement owner temporarily deducted Engineering warranty, it is best to set the expiration date.
(4) Accounts should be copied
1. Calculating purchases (accounting unit accounting) Calculating purchase payments, equipment funds, etc.
2. Calculation of subcontracting funds (accounting unit calculation) Calculation should be applied for subcontracting project funds
3. Temporary estimated payable (accounting unit accounting) account for temporary estimate (including materials temporarily estimated and divided into scores and divisions The temporary estimate of the package project).
4. Calculating the warranty (accounting unit calculation) accounting for the warranty of the subcontracting unit, it is best to set the expiration date.
(5) Engineering settlement (transfer unit/project accounting) accounting based on the owner’s progress report visa data or project settlement.
(6) Main business income (manual accounts do not require the following incentives, just set detailed subjects according to the project)
1. Target cost
R n (1) labor cost (project/departmental accounting), (2) material fee (project/departmental accounting), (3) mechanical use fee (project/department accounting), (4) other direct fees (project/departmental departments) Calculation), (5) indirect expenses (project/departmental accounting)
2. Tax (project/departmental accounting)
3. Labor protection fee (project/departmental accounting)
. Company management Fee (project/departmental accounting)
5. Company profit (project/departmental accounting)
The accounting content of each detailed subject of project construction:
1. labor cost: refers to directly engaged in construction and installation projects The various expenses of production workers in construction include:
(1) Basic salary: refers to the basic salary issued to the production workers.
(2) Salary subsidy: refers to price subsidies issued in accordance with the prescribed standards, coal and gas subsidies, transportation subsidies, housing subsidies, and mobile construction allowances.
(3) Production workers ‘auxiliary salary: refers to the salary of non -operating days other than the number of days other than the number of days outside the production of workers, including wages during employees’ study and training, mobilizing work, visiting relatives, and vacation. Salary wages, wages of female workers’ breastfeeding time, and wages of sick leave within six months and wages of production, marriage, and funeral holidays.
(4) Employee benefits: refers to the welfare fee of production workers (withdrawn according to the total salary of production workers) accounted for by the prescribed standards.
(5) Production workers’ labor protection fee: refers to the purchase and repair fee of labor protection supplies issued in accordance with the prescribed standards, apparent clothing subsidies, heatstroke prevention and cooling fees, health care expenses that hinder the construction of the health environment, etc. Essence
(6) Enterprises should bear the production workers’ pensions, unemployment, maternity insurance, housing provident funds, etc.-New enterprise accounting standards increase content
. Material fee: refers to the cost of raw materials, auxiliary materials, structures, parts, semi -finished products that consist of engineering entities in the construction process. The content includes:
(1) The original price (or supply price) of the material.
(2) Materials and miscellaneous fees: refers to all costs incurred from the source of the material to the construction site warehouse or the specified stacking location.
(3) Transportation loss: refers to the inevitable loss of materials during transportation and loading.
(4) Procurement and storage fees: refers to the costs required for organizing procurement, supply and storage materials.
included: procurement fee, warehousing fee, construction site storage fee, warehousing loss.
(5) Inspection and test fee: refers to the costs of general identification and inspection of building materials, components, and building installations, including the materials and chemicals consumed by the test room for testing. It does not include the test fee of new structures, new materials, and the construction unit to test the materials with a substitute for the factory.
3. Construction mechanical use fee: refers to the mechanical use costs incurred in construction machinery operations and mechanical disassembly fees and off -site freight costs.
The unit price of construction machinery should consist of the following seven expenses:
(1) Depreciation fee: Refers to the time value of its original value and purchase funds within the prescribed service life.
(2) Great repair fee: Refers to the necessary large repair in the large repair interval of construction machinery to restore the cost required for its normal functions.
(3) Frequent repair fees: refers to the cost required for maintenance and temporary fault exclusion of construction machinery except for large repair. Including the amortization and maintenance costs of replacement equipment and random equipment attached to the normal operation of machinery, the cost of lubrication and wiping required for daily maintenance during mechanical operation and maintenance and maintenance costs during the stagnation of mechanical stagnation.
(4) Safety demolition fee and off -site freight costs: Settlement fee refers to the labor, materials, machinery and trial transportation costs required for installation and disassembly on site Expenses; off -site freight refers to the overall construction machinery or split place from the parking location to the construction site or from the transportation, loading and unloading, auxiliary materials and lines from one construction location to another construction site.
(5) labor costs: refers to the working day of the driver (Division) and other operators on the machine, and the labor costs of the annual workshops prescribed by the above -mentioned personnel in the construction machinery.
(6) Fuel power fee: refers to solid fuel (coal, firewood), liquid fuel (gasoline, diesel), and water and electricity consumed by construction machinery in operating operations.
(7) Road maintenance fees and vehicle and boat use tax: Refers to construction machinery in accordance with national regulations and relevant departments, road maintenance fees, vehicle and boat use taxes, insurance premiums and annual inspection fees.
The mechanical use fee for the “mechanical operation” subject is the mechanical platform fee received by the enterprise equipment management department to various engineering projects. The above content only needs to be calculated in the “mechanical operation” subject.
4. Other direct fees (referred to as measures in the budget) refers to the cost of non -engineering entity projects before and during the construction of the project before and during the construction of the project.
The content:
(1) Environmental protection fee: refers to the costs required by the construction site to meet the requirements of the environmental protection department.
(2) Civilized construction fee: refers to the costs required for civilized construction at the construction site.
(3) Safety construction fee: refers to the costs required for safety construction at the construction site.
(4) Temporary facility fee: refers to the cost of living and production for construction enterprises for construction and production for construction engineering construction.
The temporary facilities include: temporary dormitories, cultural welfare and public business houses and structures, warehouses, offices, processing plants, and temporary temporary facilities such as roads, water, electricity, and pipelines within the regulations.
The cost of temporary facilities includes: setting, maintenance, demolition or amortization of temporary facilities.
(5) Night construction fee: refers to the night shift subsidy costs that occur at night construction, night construction reduction, night construction lighting equipment amortization, and lighting for lighting.
(6) Secondary handling fee: refers to the secondary handling costs that occur due to special circumstances such as the construction site.
(7) Large -scale mechanical and equipment entry and exit and security fees: refers to the entire machine or split venue of self -parking venues to the construction site or from one construction place to another construction site. The transfer costs and machinery are installed and disassembled at the construction site.
(8) concrete, steel concrete templates and bracket fees: refers to the branches, demolition, transportation costs and templates of various steel templates, wooden templates, brackets, etc. during the construction of concrete Rental costs.
(9) scaffolding fee: refers to various scaffolding, demolition, transportation costs and amortization (or lease) costs required for construction.
(10) The project and equipment protection fee has been completed: refers to the required fee for the completion of the project and equipment before completion acceptance.
(11) Construction drainage and precipitation costs: It refers to various costs incurred by various drainage and precipitation measures under normal conditions under normal conditions.
. Cost account processing:
distributed salary bonus:
borrowing: construction-contract cost-labor cost (production workers’ salary bonus)
mechanical machinery Operation-salary and additional (salary bonus of machine driver personnel)
Project construction-contract cost-indirect expenses-management personnel salary (salary bonus of project department management personnel)
Use raw materials
borrowing: project construction-contract cost-material fee
loan: raw material
classroom fee settlement:
N loan: Mechanical operation of account payable (external unit) (internal equipment management departments)
Ovitational account processing:
Party A Dial:
A Supply Materials-XX Loan: Accounts receivable-receivables-XX unit
Dame to use:
borrowing: project construction-contract cost-material fee loan: raw material-A supply material XX
The accounts for tax deduction of the owner:
borrowing: taxable payment-XX tax loan: account receivable-receivable project-XX unit
project dedicated borrowing occurred Interest:
Lending: Project Construction-Contract Cost-Other Direct Loans: Bank deposits (new standards new content)
The account processing of commissioned processing materials (suitable for steel structure production and other commissioned projects) r r
When dialing the supplies:
borrowing: commissioned processing material loan: raw material-xx material
Paying processing fee time:
n Copy processing materials:
Bed: raw material-XX loan: entrustment of processing materials
2. Subcontracting accounting topics
The project subcontracting and labor subcontracting are more common in construction enterprises. The labor subcontracting is relatively single. The accounting is relatively simple.
The project subcontracting not only involves engineering costs, but also involves accounting with each other, and some connections with the owner. Under normal circumstances, the subcontractor participates in the project construction in the name of the general contractor, but because there are many specific situations in the project, they need to face it, and they also need to settle in time with the general contractor.
In general, the general contractor will require the subcontractor to prepare the engineering image progress statement according to the engineering image schedule. After the general contractor reviews it, it will be paid before deducting other expenses.
The main account processing involved is as follows:
1) Determination of subcontracting costs
The financial department of the general contractor to list the cost of the project according to the approved project progress statement. The general requirements for the general project progress statement are generally not very strict. As long as the total amount of the contract is not exceeded, the financial department can make costs based on the reviewed project progress report. At this time, the general contractor shall ask the contractor to issue an invoice.
borrowing: Engineering cost-contract cost-subcontracting cost-xx project
loan: payable-the subcontracting-xx unit
) R n usually has two ways to receive materials. One is to directly deduct the project funds of the subcontracting unit, and the other is the raw material of the subcontractor to purchase the general contractor. Under normal circumstances, processing in the first way is conducive to tax planning. The second way is not advisable, unless the general contractor does have the sales of this kind of raw material, and cannot distinguish whether these materials are constituted or sold. This is more critical in the recognition of the tax bureau.
During use:
borrowing: account payable-the subcontracting-xx unit
loan: raw material-xx material
borrowing: account payable-the subcontracting-xx unit
loan: raw material-A supply material-xx material
3) The processing of payment is generally:
borrowing: Accounts payable-Subscribe-xx unit
Loan: bank deposit
4), settlement with the subcontracting unit:
It many friends asked when asking for settlement with the subcontracting unit. What amount is used as a cost. In fact, this problem can also be discussed to a certain extent, and many companies have different methods of handling.
In general, the total contractor shall list the amount of subcontracting costs = total amount of settlement-taxes shared by the subcontracting unit-the management of subcontracting units.
but in actual projects, it is necessary to notice that the materials received by the subcontracting unit can no longer be deducted from the upper formula, because the raw materials received by the subcontracting unit constituted the cost of the project, and the taxes confirmed the income in the general contractor to confirm the income of the income. At this time, profit or loss has been confirmed. The management fee received by the general contractor as part of the gross profit of the project does not need to be confirmed in the final amount of the subcontracting settlement.
example: The amount of a project contract is 10 million yuan, settling 12 million yuan with the owner, of which 5 million are subcontracted. The approved subcontracting unit project progress is 4 million yuan. According to the subcontracting contract, the general contractor charges 10% of the management fee of the subcontractor, without operating tax and an additional 3.30%.
At this time, you need to pay attention to:
① The management fee charged should be deducted with the subcontracting unit, and it is not reflected in the account.
② The tax of the subcontracting unit shall be deducted during the settlement of the subcontracting unit.
, that is: the settlement amount of the subcontracting unit shall = 500 × (1-10%-3.30%) = 43.350 million yuan
-Subinage cost-XX project 3350,000 yuan (433.50-400)
loan: 3350 million yuan in accounts should be performed
. Tax types involved in the construction industry: business tax, urban maintenance construction tax, educational expenses, education expenses Additional, stamp tax, corporate income tax, personal income tax, real estate tax, land use tax, vehicle and boat use tax, etc.
1. Business tax
The operating tax amount = taxable turnover*Applicable tax rate, tax rate: 3%
2. Urban maintenance construction tax:
Business tax amount*Applicable tax rate, tax rate: 7%, 5%, 1%
3. Education additional addition:
achable education additional business tax amount*Applicable tax rate, tax rate: 3%
4. Printing duty mainly involves: borrowing contract, property insurance contract, property lease contract
borrowing contract payable amount = borrowing amount*Applicable tax rate, tax rate: 0.005 ‰
property insurance contract taxable taxable amount = Insurance income*Applicable tax rate, tax rate: 1 ‰
The taxable amount of property lease contract = lease amount*Applicable tax rate, tax rate: 1 ‰
5, real estate tax:
(1) from from from) Price Guidance: Taxable amount of the year = the original value of the taxable property × (1-deduction ratio) × 1.2%
(2) Study of taxable: Taxable amount of the year = rental income × 12% r
6. Land use tax:
This tax rate use tax rate, that is, the amount of differential tax is used, according to large, medium, small cities and counties, construction towns, and industrial and mining areas. The tax year should be tax year. The specific standards are as follows:
(1) 0.5 yuan to 10 yuan in large cities.
(2) Middle cities are 0.4 yuan to 8 yuan.
(3) Small cities 0.3 yuan to 6 yuan. Acting for the sales card of major online schools | Domestic wealth
(4) 0.2 yuan to 4 yuan in county, system, and industrial and mining areas.
The taxable amount throughout the year = actual occupation of taxable land area (square meter)*Applicable tax
7. Taxation range: The total amount of annual income reduction is reduced after deducting the amount of the project amount.
The annual income tax amount = annual taxable income amount*Applicable tax rate
Gay corporate income tax rate 25%
Views and processing methods are for reference only: (for short: The affiliate is: A, we are: B)
1, how to get the account when the company issues an invoice
N loan: main business income 1000
At the same time: taxes and fees
borrowing: business tax and additional 1000*3.33%= 33.3
-urban construction tax 7%= 2.1
-educational costs 0.3%= 0.9
-printing duty 0.03%= 0.3
Management on behalf of the tax bureau, not to the enterprise)
borrowing: taxes and fees 1000*2%= 20 (1000*8%*0.25%) (belonging to prepaid)
n If A is also a Jian’an enterprise, then A is required to issue an invoice for J, then B will issue a deduction of tax payment certificates for the tax bureau for A in the Taxation Bureau for the basis for A to make accounts.
This
The account receivable has a specific range. First of all, accounts receivable refers to the claims formed due to sales activities or providing labor services, excluding other receivables such as receivable employees ‘arrears, interest receivors’ interest, etc. It does not include long -term debt, such as purchasing long -term bonds, etc.; Accounts receivable refers to the company’s receivables, excluding various types of deposits paid by the company, such as bid margin, such as bid margin and leasing packaging materials, etc. Essence
The above reference: Baidu Encyclopedia-Accounts receivable
The analysis is as follows:
The views and processing methods are for reference only: (for short: The affiliate is: A, we are: B)
1, how to get the account when our company issues an invoice.
borrowing: accounts receivable 1000
loan: main business income 1000
At the same time: taxes and fees
borrowing: business tax and additional 1000*3.33%= 33.3
loan: taxes and fees-business tax 3%= 30
-urban construction tax 7%= 2.1
-educational costs 0.3%= 0.9
-printing tax 0.03%= 0.3 r
Increased tax for invoices: (According to the tax bureau, the invoice is managed by the tax bureau on behalf of the enterprise)
borrowing: taxes and fees 1000*2%= 20 (1000*8%*0.25%) (belonging to it belonging to Pre -payment)
The loan: Bank deposit 20
If A is also a Jian’an enterprise, then A is required to issue an invoice for J, then B will issue a deduction of tax payment to the tax bureau for A Basis of accounts.
2. How to transfer costs
In the subcontracting protocol signed by A and B to settle 800, a regular bill of formal construction invoices or tax permits by A 800
R n loan: account payable -A 800
3, payment account
borrowing: account payable 800
loan: bank deposit 800
4, charge management fee 200
This did not appear directly in account processing, and eventually reflected in the profit sheet.
(1) Registered funds are paid for inspection households.
borrowing: bank deposit —- inspection households
loan: real-time capital
(2) transferred by capital inspection households to basic account
borrowing: bank deposit —- basic basic Household
Loan: Bank deposit —- inspection households
(3) Take the backup gold
borrowing: cash
Contract, pay rent.
Borrowing: Long -term waiting costs
Loan: Bank deposits
(5) Buy fixed assets such as computers and office furniture.
Borrowing: Fixed assets
Loan: Bank deposits
(6) Buy office supplies such as pen and paper bags.
Borrowing: Management costs
Loan: Cash
(7) Payment and sales related and various expenses.
borrowing: business costs
loan: cash (silver deposit)
(8) Pre-deposit tax
borrowing: bank deposit —- tax account
loan: bank: bank Deposit —- basic households
(9) Purchasing goods, value-added tax is directly recorded in the product cost.
Borrowing: inventory goods
loan: bank deposit
(10) costs incurred due to remittances, and purchase checks such as checking checks.
borrowing: Financial costs
Loan: Bank deposits
(11) The sales income of 2,000 yuan is tax -included, and the money is recovered.
borrowing: bank deposit 2,000
loan: main business income 1,923.08
= 76.92
The knotting cost
Bed: main business cost
loan: inventory goods
(12) The monthly salary and benefits of this month are not pre -paid.
borrowing: management cost —- salary
business costs —- salary
loan: payable
Business expenses —- Welfare fee
Loan: Total wages of welfare expenses*0.14
(13) Interest income this month.
borrowing: bank deposit
loan: Financial expenses
(14) The depreciation fee should be buried this month. (The increase in fixed assets this month, depreciation this month)
borrowing: management expenses — depreciation fee
rent.
Lending: Management costs — Rental
Loan: Long-term waiting costs
(16) Calculate the taxes that should be paid this month
n Loan: Taxable payables —- City construction maintenance tax
The other payable payables-Education tax additional
(17) Pay this year’s stamp duty. (0.03%of the purchase and sales contract; 0.005%of the loan contract;
The property lease contract, warehouse storage contract, property insurance contract 0.1%;
Provident 0.05%;
The business account book, rights, license license per copy of 5 yuan)
borrowing: management expenses —- stamp duty
n (18) Calculate the income tax this month (it is paid once a quarter).
borrowing: income tax
loan: taxable taxes-the income tax should be paid (main business income-main business cost-management expenses-business costs-financial expenses excess costs)*33%
(19) Transfer this year’s profit
borrowing: this year’s profit
loan: main business cost
management costs
n Capital tax
borrowing: main business income
loan: this year’s profit
(20) Jacking profit distribution.
borrowing: profit allocation — Unparalleled profit
Loan: This year’s profit
Extension information
1, “Construction and Installation Project” is a book published by Shanxi Science and Technology Press in 2006 The author is Zhang Renwu. This book starts from the construction management, quality control, and technical operations of the construction installation, which often occurs in engineering defects. It refers to the problem of the problem, analyzes the causes and possible consequences, and focuses on prevention.
2. There are many common problems in construction management, quality control and technical operations. These problems have the following characteristics: involve the width of the surface and run through the entire construction process; Apply new materials, new processes, and new technologies, new problems will appear. Therefore, the construction problem of construction projects focuses on prevention. It should not only find the cause after the project occurs and seek governance methods, but also take care of measures before the project construction to achieve a plan for rainstorms and prevent it. The book highlights the principles of prevention, control, and processing afterwards.
3, “Construction and Installation Project” has a novel structure, accurate, rigorous, simple and smooth text, appropriate graphic, easy to check reading, and achieve more effort to achieve more effort.
(Data source: Baidu Encyclopedia: Construction installation engineering)