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近年来,我国房地产业迅猛发展,对税收收入的增长发挥着重要推动作用,据统计资料显示,各省市、地房地产业纳税在税收收入中的占比超过了20%,但也是偷、逃税比较严重的行业。房地产开发项目一般具有投资额大、建设周期长、开发经营业务复杂等特点,相应的会计核算自然也具有涉及面广、核算对象繁杂、核算环节多、周期长的特点,这都给项目的开发成本、销售收入和资产、负债的确认带来较高的难度,也为房地产开发企业人为调节利润或偷漏税金创造了条件,加大了
In recent years, the rapid development of China’s real estate industry plays an important role in promoting the growth of tax revenue. According to statistics, the tax revenue of real estate in all provinces, prefectures and cities accounts for more than 20% of tax revenue, but it is also a comparison of tax evasion and tax evasion Serious industry. Real estate development projects generally have the characteristics of large amount of investment, long construction period and complicated operation of development and operation. The corresponding accounting also naturally has the characteristics of wide coverage, complicated accounting objects, many accounting steps and long period, all of which give the project development Cost, sales revenue and asset and liability recognition to bring a higher degree of difficulty, but also for real estate development enterprises to adjust profits or tax evasion has created conditions for increased