所謂“甲(jia)供(gong)材(cai)料”，就是建設方(fang)(fang)(fang)(fang)和施(shi)工(gong)方(fang)(fang)(fang)(fang)之(zhi)間材(cai)料供(gong)應、管理和核算的(de)一種方(fang)(fang)(fang)(fang)法(fa)，即：房(fang)地產開發(fa)商在進行施(shi)工(gong)招投標與施(shi)工(gong)單位簽訂施(shi)工(gong)合(he)同時，開發(fa)方(fang)(fang)(fang)(fang)為甲(jia)方(fang)(fang)(fang)(fang)，合(he)同中規定該工(gong)程(cheng)項目中所使用的(de)主要材(cai)料由甲(jia)方(fang)(fang)(fang)(fang)（開發(fa)方(fang)(fang)(fang)(fang)）統(tong)一購入，材(cai)料價(jia)款(kuan)的(de)結(jie)(jie)算按照(zhao)實際(ji)的(de)價(jia)格結(jie)(jie)算，數量(liang)按照(zhao)甲(jia)方(fang)(fang)(fang)(fang)（開發(fa)方(fang)(fang)(fang)(fang)）調撥給乙方(fang)(fang)(fang)(fang)（施(shi)工(gong)單位）數量(liang)結(jie)(jie)算。

　　一般來講包(bao)工(gong)(gong)不包(bao)料(liao)(liao)的工(gong)(gong)程，施(shi)(shi)工(gong)(gong)單位(wei)只就勞(lao)務(wu)費(fei)金額開票。但在(zai)(zai)開具建(jian)筑業(ye)發票時，稅務(wu)人員(yuan)要調查清楚料(liao)(liao)工(gong)(gong)費(fei)之和(he)，建(jian)筑施(shi)(shi)工(gong)(gong)單位(wei)除執行(xing)項目(mu)登記制，合同備案制外，在(zai)(zai)取得建(jian)筑業(ye)發票或納稅時，必(bi)須由對方（建(jian)設單位(wei)）出具證(zheng)明有無甲供材料(liao)(liao)行(xing)為(wei)，稅務(wu)有關人員(yuan)調查核(he)實后，稅務(wu)機關方可按勞(lao)務(wu)費(fei)金額開票，按料(liao)(liao)工(gong)(gong)費(fei)全(quan)額納稅，目(mu)的是(shi)為(wei)防止施(shi)(shi)工(gong)(gong)單位(wei)僅就人工(gong)(gong)費(fei)和(he)部分材料(liao)(liao)繳(jiao)納營業(ye)稅。

開勞(lao)務(wu)費(fei)金額發票(piao)后(hou)，稅(shui)(shui)務(wu)人員(yuan)征收不(bu)(bu)包(bao)料(liao)者按包(bao)料(liao)者的材(cai)料(liao)的稅(shui)(shui)收，即施(shi)工單位(wei)應(ying)當按料(liao)工費(fei)全(quan)額繳營業稅(shui)(shui)。甲方將購(gou)買(mai)材(cai)料(liao)的發票(piao)可(ke)以直接入賬，并沒有違反(fan)《中(zhong)華人民共和國發票(piao)管理辦(ban)法》。一般(ban)來說，建設單位(wei)新建一項工程包(bao)工不(bu)(bu)包(bao)料(liao)，工程驗(yan)收后(hou)，工費(fei)可(ke)取得(de)建安發票(piao)，自購(gou)材(cai)料(liao)取得(de)普通發票(piao)，可(ke)視不(bu)(bu)同情(qing)況分別進工程物資(zi)、在建工程、固定資(zi)產科目。稅(shui)(shui)務(wu)機關(guan)若要求包(bao)工不(bu)(bu)包(bao)料(liao)施(shi)工單位(wei)開具全(quan)額（含甲供材(cai)料(liao)）發票(piao)的做法則是不(bu)(bu)對的。

但稅(shui)務(wu)征收服務(wu)廳在開具發票時，可建設單(dan)位提(ti)供的原材料價款(kuan)金額單(dan)張開票，并注(zhu)明不得作為(wei)建設單(dan)位支出(chu)憑(ping)證(zheng)，由(you)施(shi)工單(dan)位作為(wei)應繳稅(shui)金附件備查，但開具完稅(shui)憑(ping)證(zheng)時，必須將甲供材料與施(shi)工勞務(wu)收入一并納稅(shui)。

建筑工程按勞務金額(e)開(kai)票，建筑方應當按全額(e)繳營業(ye)稅，實際(ji)工作中能嚴格這樣做的(de)很少。

還有(you)(you)一(yi)(yi)種情(qing)況是施(shi)(shi)工(gong)(gong)(gong)(gong)單位(wei)有(you)(you)代(dai)購(gou)(gou)(gou)材(cai)(cai)料的開(kai)票(piao)問題。如某(mou)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)公司，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)(gong)合(he)(he)同約定的是包(bao)(bao)(bao)工(gong)(gong)(gong)(gong)不(bu)包(bao)(bao)(bao)料，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)公司先代(dai)購(gou)(gou)(gou)買(mai)一(yi)(yi)部分材(cai)(cai)料用于(yu)施(shi)(shi)工(gong)(gong)(gong)(gong)，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)完(wan)畢后把(ba)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)款(kuan)和材(cai)(cai)料款(kuan)一(yi)(yi)起開(kai)票(piao)給對方建(jian)設(she)單位(wei)，對方建(jian)設(she)單位(wei)按(an)發(fa)票(piao)數(shu)額(e)(e)付款(kuan)，繳納營(ying)業(ye)稅是按(an)開(kai)票(piao)數(shu)額(e)(e)的，可(ke)是公司按(an)發(fa)票(piao)數(shu)額(e)(e)繳納3%的營(ying)業(ye)稅（因(yin)(yin)為(wei)發(fa)票(piao)里含(han)有(you)(you)墊支的材(cai)(cai)料款(kuan)），就(jiu)造成多繳稅款(kuan)了(le)。而且自己(ji)代(dai)墊購(gou)(gou)(gou)買(mai)材(cai)(cai)料的發(fa)票(piao)也不(bu)能入(ru)(ru)賬(zhang)（因(yin)(yin)為(wei)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)(gong)合(he)(he)同簽訂的是包(bao)(bao)(bao)工(gong)(gong)(gong)(gong)不(bu)包(bao)(bao)(bao)料）。怎樣才能把(ba)材(cai)(cai)料款(kuan)和工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)收入(ru)(ru)區(qu)分開(kai)并進行合(he)(he)理繳稅呢(ni)？如果施(shi)(shi)工(gong)(gong)(gong)(gong)單位(wei)有(you)(you)代(dai)購(gou)(gou)(gou)材(cai)(cai)料，材(cai)(cai)料發(fa)票(piao)一(yi)(yi)定要開(kai)發(fa)包(bao)(bao)(bao)方名稱(cheng)，取得的材(cai)(cai)料發(fa)票(piao)不(bu)要入(ru)(ru)該單位(wei)賬(zhang)目(mu)，只(zhi)按(an)支付款(kuan)掛往來(lai)賬(zhang)，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)結束(shu)后，只(zhi)開(kai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)款(kuan)發(fa)票(piao)，將(jiang)材(cai)(cai)料發(fa)票(piao)及工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)發(fa)票(piao)一(yi)(yi)同交給發(fa)包(bao)(bao)(bao)方即可(ke)。

來源：稅務師事務所