房地产开发经营业务会计收入与应税收入差异分析  

Analysis on the Difference Between Real Estate Development Accounting Imcome and Its Paying Tax Income

作　　者：郝宝爱[1] 吉淑英[1] 窦庆菊[1] 

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2009年第5期19-23,共5页Journal of Shanxi Finance & Taxation College

摘　　要：房地产经营业务缴纳的主要税种有营业税、土地增值税和企业所得税,各税种的应税收入范围、收入实现时间存在不同之处,同时,会计确认收入的范围和条件与税法也存在着差异。本文通过分析会计、营业税、土地增值税、企业所得税的收入范围和收入实现时间方面的差异,以期准确核算房地产开发经营业务的会计收入并准确计算各税种应纳税额。Taxes paid by real estate management are composed of business tax, value - added tax as well as business income tax. There are difference between taxes in its scale and time. The paper disusses real estate accounting income accurately by analyzing aconunting, business tax.

关 键 词：会计收入 应税收入 纳税义务发生时间 

分 类 号：F275[经济管理—企业管理]