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1、浅析甲供材料的财税处理及税收筹划（Analysisofthefinancialtreatmentandtaxplanningofasupplymaterial）ThefinancialandtaxtreatmentofasupplyofmaterialshasbeenplaguingPartyA(i.e.,constructionowners,constructionunits,developers,etc.),PartyB(contractors,constructionenterprises,etc.),andthecompetenttaxauth
2、orities.Bothpartiestoasupplyofmaterialsaccounting,accountingsystem,accountingstandardswerenotclearlydefined;foramaterialtaxtreatmentisataxthatPublicopinionsaredivergent.,tax,taxrevenueistheunderstandingofthetaxpayerispuzzled.Theauthoraccordingtotherelevantfinancialpolicyprovisio
3、ns,combinedwiththeactualworkpractices,thesupplyofmaterialsforfinancialtreatmentissuesasfollowsthediscussionandanalysis,forpeerreferenceonly.(1)meaningandclassificationofmaterialssuppliedbyadonorThematerialsuppliedbyPartyAisthematerialandequipmentneededbyPartyAtoprovideconstructi
4、onmaterialstoPartyB.Itisamethodforthesupply,managementandaccountingofmaterialsandequipmentbetweenthebuilderandthebuilder.Itwasproducedinthe70soflastcenturywiththeinvestmentmanagementmodelofconstructionproject"budgetestimate,cutandcut",andisstillusedtoday.Asupplyofmaterials,thisb
5、asicconstructionindustrythroughthemanagementoftheway,toensurethequalityofconstructionprojectsandquality,controlofconstructioncostsandotheraspectsoftheobviousadvantages.TheconstructionlawofthePeople'sRepublicofChina,whichcameintoforceinMarch1,1998,hasnoprohibitiveprovisionsonthem
6、anagementmodeofthesupplymaterials.Therefore,thematerialssuppliedareinconformitywiththerelevantprovisionsofthebuildinglaw.Whatisadonormaterialintheend?Theauthorbelievesthatatleastweshouldhavethefollowingconditionsatthesametime:1.PartyAshallorganizethebiddingorqualificationworkofb
7、uildingmaterialsandequipment;2,partyasignedandfulfilledthe"buildingmaterialsandequipmentsalescontracts.";3.PartyAshallpaymaterialsandequipmentforpayment;4.TheinvoiceisthefullnameofPartyA.Generallyspeaking,asupplyofmaterialsandequipment,accordingtodifferentattributes,canbeclassif
8、iedasfollows:1.Classificationofbuildingmaterial
