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随着经济的发展与社会的进步,我国房地产经济迅速崛起,近几年呈现出一片欣欣向荣的局面,房地产企业发展速度也比较大。房地产企业在项目开发的过程中涉及的问题有很多,其中税收成本控制是其主要工作内容之一。企业的税收成本主要表现在企业的资金使用成本和机会成本中,在房地产项目开发过程中开发产品的处理方式、销售转让方式以及预售时间等都会影响企业税收,必须对这因素合理考虑,最大限度的控制成本,提高企业经济效益。
With the economic development and social progress, China’s real estate economy has risen rapidly, showing a thriving situation in recent years, real estate companies are also relatively large development. Real estate enterprises in the project development process involves many problems, including tax cost control is one of its main content. Corporate tax costs are mainly reflected in the cost of capital and opportunity costs of enterprises in the development of real estate projects in the development of product processing methods, sales and transfer methods and pre-sale time will affect the corporate tax revenue, this factor must be reasonable consideration, the largest Limit the cost of control and improve the economic efficiency of enterprises.