房地产开发企业成本核算的分析与探讨

Analysis and Discussion on Cost Accounting of Real Estate Development Enterprises

文章结合《企业产品成本核算制度(试行)》及企业所得税和土地增值税相关计税成本的规定,对房地产开发企业的成本核算对象、成本项目、成本归集和分配等几方面进行了分析和探讨。成本核算应当统筹兼顾会计、税收、内部管理等各方面的政策和要求,在不违背国家会计统一制度的前提下,税收文件有具体规定的,会计核算应当尽量考虑和采用,以便纳税申报时取数,减少纳税调整工作量,提高纳税申报工作的效率。

Based on＂the Enterprise Product Cost Accounting System（trial）＂and the provisions of the related tax cost such as the enterprise income tax and land value added tax, this article analyzes and discusses enterprise cost accounting object of real estate development, project, collection and distribution of cost. Various aspects of policies and requirements like accounting, tax and internal management should be taken into consideration. Without violating national unified accounting system, the accounting should consider and adopt the specific provisions in tax documents as far as possible in order to reduce the workload of tax adjustment and enhance the working efficiency of tax declaration.