投资性房地产税务与会计处理之差异剖析

发布时间：2018-05-30 17:51

  本文选题：投资性房地产 + 营改增　； 参考：《财会月刊》2017年28期

【摘要】：近年来,随着房价的节节攀升,其所带来的巨大收益使得全社会争相进行房地产的相关投资,投资性房地产成为各企业重点关注的项目。投资性房地产作为一项重要的非流动资产,其牵涉的税种较多且金额较大,而企业实务中对其所做的税务与会计处理有所不同,同时随着"营改增"的进行,税务与会计处理的差异变得更复杂。因此,对投资性房地产的界定和"营改增"后投资性房地产在增值税、所得税、其他税种方面的税务与会计处理差异进行梳理,可为有关企业提供一定的帮助。
[Abstract]:In recent years, with the rising of house prices, the huge income it brings makes the whole society scramble to invest in real estate. As an important non-current asset, investment real estate involves a large number of taxes and amounts of money. However, the tax and accounting treatment of investment real estate is different in practice, and with the development of "business reform", The differences between tax and accounting treatment become more complicated. Therefore, the definition of investment real estate and the differences in tax and accounting treatment of investment real estate in value-added tax, income tax and other taxes after "management reform and increase" can provide certain help for relevant enterprises.
【作者单位】： 四川大学锦城学院财务会计学院;
【分类号】：F299.233.42
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本文编号：1956234