房地产企业特殊业务的财税处理

Finance and Tax Treatment of Special Services of Real Estate Enterprises

房地产企业在经营过程中,除了日常会计核算以外,还经常会遇到特殊的业务,如"售后回租""非货币性资产交换"等。这些业务的会计处理和税务处理与普通的业务相比,在处理方法上有其特殊性。本文以房地产企业"售后回租""非货币性资产交换"及"分期收款销售"的特殊业务为例,具体进行财税处理的分析研究。

Real estate enterprises often encounter some special services such as leaseback and non -monetary assets exchange. The finance and tax related to these services need special treatment other than the normal serv- ices. In this paper, with leaseback, non- monetary assets exchange and installment sale as the examples, the fi- nance and tax treatment of special services of real estate enterprises are discussed.