發(fā)布時(shí)間：2018-04-19 18:14

  本文選題：房地產(chǎn)企業(yè) + 開(kāi)發(fā)產(chǎn)品抵債　； 參考：《財(cái)會(huì)月刊》2017年07期

【摘要】：目前,以物抵債是企業(yè)經(jīng)營(yíng)活動(dòng)中普遍使用的償債方式的一種。房地產(chǎn)企業(yè)以作為不動(dòng)產(chǎn)的開(kāi)發(fā)產(chǎn)品抵債,涉及不動(dòng)產(chǎn)權(quán)屬的變更,其稅收政策的適用及應(yīng)納稅額的計(jì)算都較為復(fù)雜。本文以案例形式,詳細(xì)分析了開(kāi)發(fā)產(chǎn)品在直接過(guò)戶及債務(wù)承擔(dān)兩種抵債操作模式下稅政的具體適用情況,區(qū)分抵債及再售兩個(gè)環(huán)節(jié),居住用房及商業(yè)用房?jī)深愰_(kāi)發(fā)產(chǎn)品,對(duì)應(yīng)納稅額進(jìn)行了精準(zhǔn)計(jì)算,比較了不同情況下稅負(fù)的區(qū)別,為企業(yè)決策者提供參考。
[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.
【作者單位】： 廣州商學(xué)院會(huì)計(jì)學(xué)院;
【分類號(hào)】：F812.42;F299.23
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本文編號(hào)：1774176