房地产企业以开发产品抵债两种操作模式之税负分析

发布时间：2018-04-19 18:14

  本文选题：房地产企业 + 开发产品抵债　； 参考：《财会月刊》2017年07期

【摘要】：目前,以物抵债是企业经营活动中普遍使用的偿债方式的一种。房地产企业以作为不动产的开发产品抵债,涉及不动产权属的变更,其税收政策的适用及应纳税额的计算都较为复杂。本文以案例形式,详细分析了开发产品在直接过户及债务承担两种抵债操作模式下税政的具体适用情况,区分抵债及再售两个环节,居住用房及商业用房两类开发产品,对应纳税额进行了精准计算,比较了不同情况下税负的区别,为企业决策者提供参考。
[Abstract]:At present, the repayment of debts by goods is one of the common ways of debt-paying in the business activities of enterprises.The application of tax policy and the calculation of tax payable for real estate enterprises are more complicated because they pay debts as the development products of real estate, which involves the change of ownership of real estate.In the form of a case, this paper analyzes in detail the specific application of the tax policy under the two operating modes of direct transfer of ownership and debt commitment, and distinguishes two kinds of development products, namely, debt offsetting and resale, residential housing and commercial housing.The tax payable is calculated accurately and the difference of tax burden under different conditions is compared to provide reference for enterprise decision makers.
【作者单位】： 广州商学院会计学院;
【分类号】：F812.42;F299.23
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本文编号：1774176