本文選題：投資性房地產(chǎn) + 營改增�。� 參考：《財(cái)會(huì)月刊》2017年28期

【摘要】：近年來,隨著房價(jià)的節(jié)節(jié)攀升,其所帶來的巨大收益使得全社會(huì)爭相進(jìn)行房地產(chǎn)的相關(guān)投資,投資性房地產(chǎn)成為各企業(yè)重點(diǎn)關(guān)注的項(xiàng)目。投資性房地產(chǎn)作為一項(xiàng)重要的非流動(dòng)資產(chǎn),其牽涉的稅種較多且金額較大,而企業(yè)實(shí)務(wù)中對(duì)其所做的稅務(wù)與會(huì)計(jì)處理有所不同,同時(shí)隨著"營改增"的進(jìn)行,稅務(wù)與會(huì)計(jì)處理的差異變得更復(fù)雜。因此,對(duì)投資性房地產(chǎn)的界定和"營改增"后投資性房地產(chǎn)在增值稅、所得稅、其他稅種方面的稅務(wù)與會(huì)計(jì)處理差異進(jìn)行梳理,可為有關(guān)企業(yè)提供一定的幫助。
[Abstract]:In recent years, with the rising of house prices, the huge income it brings makes the whole society scramble to invest in real estate. As an important non-current asset, investment real estate involves a large number of taxes and amounts of money. However, the tax and accounting treatment of investment real estate is different in practice, and with the development of "business reform", The differences between tax and accounting treatment become more complicated. Therefore, the definition of investment real estate and the differences in tax and accounting treatment of investment real estate in value-added tax, income tax and other taxes after "management reform and increase" can provide certain help for relevant enterprises.
【作者單位】： 四川大學(xué)錦城學(xué)院財(cái)務(wù)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F299.233.42
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本文編號(hào)：1956234