房地产企业涉税账务处理

Tax-related Accounting Treatment of Real Estate Enterprises

房地产开发企业在经营过程中涉及大量税种,相关涉税会计账务处理内容复杂、账务处理难度较大,在实务操作中是一大难点。相关文献大都是从不同税种的角度进行阐述,不利于会计实务操作。本文分析了房地产开发企业的经营特点和其所涉及的税种,以及在项目设立阶段、发开建设阶段、商品销售阶段不同的账务处理。

Real estate development enterprises involve a large number of taxes in the course of management. The content of taxrelated accounting treatment is intricate ,and it is a bit difficult, which is a major difficulty in practical operation. Most of the relevant literature is described from the pe^pective of different taxes, to the detriment of accounting practice. This paper analyses the characteristics of management of real estate development enterprises and the related taxes, as wess as in the establishment phase of the project, stage of development and construction, accounts of commodity sales at different stages of processing.