建筑業(yè)增值稅管理與會計(jì)實(shí)操從新手到高手（案例版）

第1 章 增值稅思維.................................................................. 1
1.1 價(jià)稅分離............................................................................................1
1.2 劃算與不劃算....................................................................................5
1.3 重新認(rèn)識銷項(xiàng)與進(jìn)項(xiàng)........................................................................6
1.4 荒謬的籌劃........................................................................................8
1.5 例說勞務(wù)分包..................................................................................10
1.6 重新認(rèn)識稅負(fù)..................................................................................15
1.7 甲供是否劃算..................................................................................20
1.8 進(jìn)項(xiàng)的積壓問題..............................................................................22
1.9 建筑業(yè)的影響..................................................................................29
第2 章 從砂石場到攪拌站...................................................... 31
2.1 抵扣鏈條..........................................................................................31
2.2 商品混凝土......................................................................................32
2.3 砂石如何計(jì)價(jià)..................................................................................37
2.4 勞務(wù)用工成本..................................................................................40
2.5 營改增后的合同金額......................................................................43
2.6 總結(jié)：增值稅思維..........................................................................44
第3 章 增值稅管理下的工程造價(jià)........................................... 47
3.1 混亂的工程造價(jià)..............................................................................47
3.2 營業(yè)稅下的工程造價(jià)......................................................................48
3.3 增值稅下的工程造價(jià)......................................................................49
目 錄
2
建筑業(yè)增值稅管理與會計(jì)實(shí)操從新手到高手（案例版）
3.3.1 施工方一般計(jì)稅下的工程造價(jià)................................................49
3.3.2 施工方簡易計(jì)稅下的工程造價(jià)................................................52
3.4 增值稅下價(jià)格比較..........................................................................53
3.5 稅率變化下的工程造價(jià)變化..........................................................54
3.6 稅率調(diào)整帶來的“麻煩”..............................................................57
第4 章 哪些進(jìn)項(xiàng)可以抵扣...................................................... 61
4.1 進(jìn)項(xiàng)稅金的定義..............................................................................61
4.2 增值稅抵扣憑證..............................................................................63
4.3 農(nóng)產(chǎn)品抵扣憑證..............................................................................65
4.4 一位財(cái)務(wù)總監(jiān)的“籌劃”..............................................................69
第5 章 合規(guī)發(fā)票與抵扣程序.................................................. 73
5.1 憑證的合規(guī)性要求..........................................................................73
5.2 專票的認(rèn)證程序..............................................................................78
5.3 三流合一的真相..............................................................................79
5.4 虛開與失控......................................................................................85
第6 章 哪些進(jìn)項(xiàng)不能抵扣...................................................... 89
6.1 把握抵扣的基本態(tài)度......................................................................89
6.2 免簡福固不得抵扣..........................................................................90
6.2.1 已取消的非增值稅應(yīng)稅行為....................................................91
6.2.2 免稅項(xiàng)目不得抵扣....................................................................91
6.2.3 簡易計(jì)稅項(xiàng)目不得抵扣............................................................92
6.2.4 職工福利和個人消費(fèi)................................................................93
6.2.5 固定資產(chǎn)、無形資產(chǎn)、不動產(chǎn)................................................97
6.3 非正常損失不得抵扣......................................................................99
6.3.1 非正常損失的把握....................................................................99
6.3.2 非正常損失的內(nèi)容..................................................................102
6.4 特別規(guī)定不得抵扣........................................................................103
6.5 常見應(yīng)糾正的誤區(qū)........................................................................106
第7 章 進(jìn)項(xiàng)抵扣的操作與處理............................................ 113
7.1 進(jìn)項(xiàng)抵扣的主體............................................................................113
7.2 調(diào)節(jié)進(jìn)項(xiàng)入賬時間........................................................................114
3
目 錄
7.3 進(jìn)項(xiàng)轉(zhuǎn)出的會計(jì)處理....................................................................118
7.4 進(jìn)項(xiàng)轉(zhuǎn)出導(dǎo)致補(bǔ)稅........................................................................120
7.5 進(jìn)項(xiàng)的分期抵扣............................................................................122
7.6 進(jìn)項(xiàng)的加計(jì)抵扣............................................................................122
第8 章 納稅義務(wù)與銷售額.................................................... 127
8.1 增值稅納稅義務(wù)............................................................................127
8.1.1 判定的基本方法......................................................................129
8.1.2 一個復(fù)雜的例子......................................................................131
8.1.3 關(guān)于青苗賠償?shù)膯栴}..............................................................134
8.2 工資與勞務(wù)費(fèi)................................................................................135
8.3 內(nèi)部交易........................................................................................139
8.3.1 銷售與退貨..............................................................................140
8.3.2 抵工程款..................................................................................140
8.3.3 現(xiàn)金折扣和貼現(xiàn)......................................................................142
8.4 銷售額與價(jià)外費(fèi)用........................................................................143
8.5 兼營與混合銷售............................................................................148
8.6 混合銷售中的例外........................................................................151
8.7 分包及差額納稅............................................................................154
8.8 勞務(wù)派遣差額納稅........................................................................158
8.9 甲供的銷售額................................................................................160
8.10 境內(nèi)與境外....................................................................................164
8.11 增值稅扣繳義務(wù)............................................................................166
第9 章 增值稅預(yù)繳與申報(bào).................................................... 169
9.1 納稅義務(wù)發(fā)生時間........................................................................169
9.2 稅率調(diào)整的迷茫............................................................................173
9.3 預(yù)收款與預(yù)繳稅............................................................................175
9.4 基于異地項(xiàng)目的預(yù)繳....................................................................178
第10 章 計(jì)稅方式與身份..................................................... 181
10.1 稅率與征收率................................................................................181
10.2 小規(guī)模納稅人................................................................................182
10.3 一般納稅人....................................................................................183
4
建筑業(yè)增值稅管理與會計(jì)實(shí)操從新手到高手（案例版）
10.4 可選擇簡易計(jì)稅............................................................................184
10.5 建筑業(yè)簡易計(jì)稅............................................................................186
10.6 甲供注意58 號文..........................................................................187
10.7 簡易計(jì)稅的備案............................................................................192
第11 章 增值稅的一般核算.................................................. 195
11.1 小規(guī)模納稅人的核算....................................................................195
11.1.1 小規(guī)模納稅人的核算............................................................195
11.1.2 一般納稅人的核算................................................................198
11.2 明細(xì)科目講解................................................................................200
11.2.1 進(jìn)項(xiàng)稅額................................................................................200
11.2.2 銷項(xiàng)稅額抵減........................................................................201
11.2.3 已交稅金................................................................................202
11.2.4 轉(zhuǎn)出未交增值稅....................................................................203
11.2.5 減免稅款................................................................................203
11.2.6 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額................................................204
11.2.7 銷項(xiàng)稅額................................................................................205
11.2.8 出口退稅................................................................................205
11.2.9 進(jìn)項(xiàng)稅額轉(zhuǎn)出........................................................................206
11.3 特殊業(yè)務(wù)核算................................................................................206
11.3.1 預(yù)繳增值稅............................................................................207
11.3.2 待抵扣進(jìn)項(xiàng)稅額....................................................................207
11.3.3 待認(rèn)證進(jìn)項(xiàng)稅額....................................................................208
11.3.4 待轉(zhuǎn)銷項(xiàng)稅額........................................................................208
11.3.5 轉(zhuǎn)讓金融商品應(yīng)交增值稅....................................................209
第12 章 建筑業(yè)增值稅核算.................................................. 211
12.1 會計(jì)核算的基本原則....................................................................211
12.2 發(fā)票與收入確認(rèn)............................................................................214
12.3 建筑業(yè)何時開票............................................................................216
12.4 收入核算與增值稅........................................................................218
12.5 BT 與墊資利息..............................................................................220
12.6 BOT 與PPP 業(yè)務(wù)..........................................................................223
12.7 成本核算與增值稅........................................................................230
5
目 錄
第13 章 納稅主體與掛靠業(yè)務(wù).............................................. 233
13.1 增值稅納稅主體............................................................................233
13.2 項(xiàng)目部的核算................................................................................234
13.3 掛靠的本質(zhì)問題............................................................................239
13.4 簡易計(jì)稅下的掛靠........................................................................242
13.5 營改增后的轉(zhuǎn)包業(yè)務(wù)....................................................................244
13.6 一般計(jì)稅下的掛靠核算................................................................246
13.7 注意，這是假賬！........................................................................249
第14 章 發(fā)票及其風(fēng)險(xiǎn)......................................................... 253
14.1 稅務(wù)的憑證....................................................................................253
14.2 開發(fā)票與代開發(fā)票........................................................................256
14.3 虛開發(fā)票的風(fēng)險(xiǎn)............................................................................258
14.4 虛開發(fā)票的判別............................................................................261
14.5 救命的稻草....................................................................................267
第15 章 視同銷售................................................................ 271
15.1 視同銷售的法定性........................................................................271
15.2 視同銷售的項(xiàng)目............................................................................275
15.3 視同銷售的賬務(wù)處理....................................................................278
第16 章 增值稅免稅與退稅.................................................. 281
16.1 簡易計(jì)稅下的免稅........................................................................281
16.2 增值稅退稅....................................................................................284
16.3 出口退稅........................................................................................286