当前,随着市场经济的快速发展,建筑业也得到了空前的发展,涌现出越来越多的建筑工程。在建筑工程中,较为常见的是总分包现象。总包单位怎样对分包的工程进行正确的税务处理和会计核算是个较为重要的问题。具体的实际操作中,按照税法的要求,总包单位已经不是分包工程营业税金和附加的代扣代缴义务人。所以,按照相关税法及相关会计准则,本文针对分包工程会计核算和税务处理提出见解,供业界参考。 At present, with the rapid development of market economy, the construction industry has also been an unprecedented development, more and more construction projects emerged. In construction projects, the more common is the phenomenon of total subcontracting. It is a more important issue for the general contractor how to handle the correct tax treatment and accounting of the sub-contracted projects. Specific actual operation, in accordance with the requirements of tax law, the total package unit is not sub-contracted business tax and additional withholding agents. Therefore, in accordance with the relevant tax law and relevant accounting standards, this article gives opinions on sub-contracting engineering accounting and tax treatment for reference.