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基于不同众筹模式的房地产企业财税处理探讨 被引量:2

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摘要 随着互联网经济的兴起,互联网众筹模式的筹资方式应运而生。但是,由于企业众筹的资金主要来源于线上和线下且数量众多,由此参与众筹的投资者具有一定的虚拟性和隐蔽性。从而众筹中涉及的财税问题将变得更加复杂与困难。本文以房地产企业众筹为例,主要从众筹发起人、投资人、众筹平台及资金托管机构入手,通过介绍其中众筹模式涉及的财税处理,以期为房地产众筹的涉税各方进行一定的纳税指导。
作者 李妙娟
出处 《财会通讯(上)》 北大核心 2017年第11期65-67,共3页 Communication of Finance and Accounting
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