摘要
企业内部财务制度规定了企业财务核算形式,财务核算形式对企业税负有重要影响。本文以房地产开发企业的财务数据为资料,对同时开发住宅房和商铺时两种不同财务核算形式下应缴土地增值税和企业所得税进行计算和比较,并给出相关建议。
The enterprise internal financial systems have stipulated the finance calculation form, and the financial calculation form has an insparrtant effect on the enterprise tax burden. This paper takes a real estate development enterprise data as a material, computes and compares the land increment duty and the enterprise income tax when The real estate enterprise developing the housing room and own account room under two different financial calculation forms, gives the related suggestion.
出处
《武汉工业学院学报》
CAS
2008年第3期112-114,共3页
Journal of Wuhan Polytechnic University
基金
湖北省教育厅社科研究项目(2007y083)
关键词
财务核算形式
税负
案例分析
financial calculation form
tax burden
ease analysis