企业的在建工程,尤其是由企业自行经营、施工的自营工程,在工程的施工过程中,如发生领用本企业的商品产品或生产用材料,或者当工程完工后,尚有剩余工程物资对外销售或改为生产用材料的情况,此时均会涉及到增值税的核算问题。有些内容已在会计制度中作了明确规定,但实际工作中常见核算错误;有些内容制度尚未涉及。本文就此谈些看法。 Construction in progress of enterprises, especially self-operated projects operated and constructed by enterprises themselves, in the process of project construction, if there is any use of the commodity products or production materials of the enterprise, or when the project is completed, there are remaining projects Materials sold or replaced by the production of materials used in the case, this time will involve the issue of value-added tax accounting. Some of the content has been clearly defined in the accounting system, but common mistakes in the actual work; some content system has not been involved. This article on some comments.