对房地产不同售楼形式营业额的确认

• 作 者: 陆美华
• 机 构: 福州市地税局直属分局
• 出 处: 福建税务
• 发表日期: 1998年S1期
• 关键词: 房地产企业 以租代售 融资租赁业务 销售价格 帐务处理 商品买卖 税负公平 利息支出 空置房 视同销售

房地产开发商在对其开发产品的销售上，根据市场的变化已从单一的形式向多种售楼形式转化，外资房地产企业更引进了国外售楼方式，并被许多企业借鉴。税务部门面对多种新的售楼形式，对房地产开发商的售楼营业额确认，并由此而引起的营业税应纳税额，纳税时间的认定，存在不同

Real estate developers in the development of its product sales, according to changes in the market has been transformed from a single form to a variety of forms of sales, foreign real estate companies even introduced the way of overseas sales, and many companies learn from. Tax departments face a variety of new forms of sales, sales of real estate developers to confirm the turnover, and the resulting business tax liability, tax time identified, there is a difference