Probe into Tax Handle and Accounting Calculation of Constructive Fixation Project on General Engineering and Subcontract under the Module of Owner-agent Charging Taxes

The article introduced firstly the basic situation of a certain constructive fixation general contract project,made the tax dealing and accounting calculation of the general contract project,and finally drew the conclusion.Those practice is a win-win option to the owner company,general contract company,subcontract company and tax authorities.