It is worth noting that for affiliated enterprises, there is a way that affiliated enterprises pay affiliated management fees to affiliated enterprises in cash, and affiliated enterprises manage the affiliated management fees as small coffers without corresponding accounting treatment, which is beyond the scope of this paper.

The accounting treatment of affiliated operation is divided into two parts: the usual forms of affiliated operation are divided into two categories according to the different affiliated persons, one is that individuals are affiliated with qualified construction enterprises, and the other is that unqualified or low-qualified enterprises are affiliated with qualified enterprises. This paper discusses the accounting treatment methods of these two situations.

Individuals are affiliated with qualified construction enterprises.

In this case, individuals can only be treated as internal contractors, without violating the construction law and avoiding tax-related risks.

Generally, related parties only pay management fees, and all other issues are borne by related parties (including enterprise income tax). There are the following charging methods: 1, and the percentage is extracted according to the contract price; 2, according to the contract price to extract a percentage point, but also according to the settlement price is higher than the contract price to extract a percentage point; 3. Charge a fixed fee according to the call.

In the process of accounting treatment, we should pay attention to three aspects. First, Party A can't transfer money to related parties again before transferring money; Second, each transfer must be invoiced by the associated person; Third, after the project is settled, the related party must return the original tax bill that must be taxed.

After receiving the project payment, the construction enterprise shall prepay the project payment. Do you want to pay business tax, deduct management fee, and give the rest of the money to the affiliated project team? What should I do?

Deduct the tax and management fee first, and then refund the tax to him after he provides the invoice. I have seen that some enterprises specialize in accounting subsidiary items in advance accounts, and accounting income tax payable for self-operated items in accounts payable is also divided into audit collection and collection. There are some differences in accounting. However, whether it is self-operated or affiliated, it needs to be accounted for in the form of self-operated. The construction industry has to pay taxes as long as it collects money. If you are affiliated with a project, you must first deduct taxes, management fees and other expenses, and then let the affiliated unit use invoices or take out a small part of the salary to offset the account, otherwise you can't do the account. Besides, if you pay him the money first, it will be difficult for him to get the invoice.