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论房地产开发企业的税收及会计处理

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摘要 我国推广营改增试点之后,房地产也加入了名单。营业税和增值税之间有很多差异,增值税相比之下更为复杂。我们通过研究万科的案例,比较分析盈利、成本等各项数值来分析营改增对房地产企业的税收和会计处理。同时也分析营改增会给房地产企业带来什么难题,建议是什么。
作者 邢忠明
出处 《现代营销(下)》 2018年第7期250-252,共3页 Marketing Management Review
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