本文關鍵詞： 稅法適用 期間費用 營業(yè)成本 稅收管理 完工產(chǎn)品 開發(fā)行業(yè) 銷售收入 應納稅所得額 所得稅處理 房地產(chǎn)開發(fā) 　出處：《經(jīng)濟研究參考》2015年23期 　論文類型：期刊論文

【摘要】：正房地產(chǎn)開發(fā)行業(yè)采取特殊的稅收管理方式,其預售環(huán)節(jié)少計預計毛利額而少繳稅款能否定性為偷稅存在爭議。圍繞這一問題,本文對房地產(chǎn)企業(yè)預售環(huán)節(jié)會計與稅務核算差異的稅法適用問題進行分析。一、問題的提出某市稅務局查處了一起房地產(chǎn)企業(yè)偷稅案件,經(jīng)檢查,被查企業(yè)存在未按規(guī)定結(jié)算完工產(chǎn)品、少計預計毛利額、多列支期間費用而少繳稅款的問題。原因由兩方面的情形構成:一是由于企業(yè)在銷售收入、營業(yè)成本、期間費用申報方面不實,造成少繳稅款。2009年,該企業(yè)多計當期營業(yè)稅金及附加。2010年和2011年,企業(yè)銷售未
[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
【作者單位】： 廣西國稅局;
【分類號】：D922.22

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本文編號：1529442