房地产企业预售环节会计与税务核算差异的税法适用问题分析

发布时间：2018-02-24 07:45

本文关键词： 税法适用期间费用营业成本税收管理完工产品开发行业销售收入应纳税所得额所得税处理房地产开发 　出处：《经济研究参考》2015年23期 　论文类型：期刊论文

【摘要】：正房地产开发行业采取特殊的税收管理方式,其预售环节少计预计毛利额而少缴税款能否定性为偷税存在争议。围绕这一问题,本文对房地产企业预售环节会计与税务核算差异的税法适用问题进行分析。一、问题的提出某市税务局查处了一起房地产企业偷税案件,经检查,被查企业存在未按规定结算完工产品、少计预计毛利额、多列支期间费用而少缴税款的问题。原因由两方面的情形构成:一是由于企业在销售收入、营业成本、期间费用申报方面不实,造成少缴税款。2009年,该企业多计当期营业税金及附加。2010年和2011年,企业销售未
[Abstract]:The real estate development industry is adopting a special tax management method. There is a dispute about whether the pre-sale link can be classified as tax evasion by undercalculating the gross profit and underpaying tax. This paper analyzes the application of tax laws to the differences between accounting and tax accounting in the pre-sale links of real estate enterprises. First, the tax bureau of a certain city investigated and dealt with a case of tax evasion by real estate enterprises, which was inspected. The enterprises under investigation have the problem of not settling and completing the finished products according to the regulations, undercounting the estimated gross profit amount, overcharging the expenses during the period and underpaying taxes. The reasons are as follows: one is because the enterprise is selling income and operating costs, On 2009, the enterprise overpaid the current operating tax and additional. 2010 and 2011, the enterprise sales did not
【作者单位】：广西国税局;
【分类号】：D922.22

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