房地产企业特殊业务的财税处理  

Finance and Tax Treatment of Special Services of Real Estate Enterprises

作　　者：宋丽萍[1] 

机构地区：[1]辽东学院商学院,辽宁丹东118001

出　　处：《辽东学院学报（社会科学版）》2015年第2期53-57,共5页Journal of Liaodong University：Social Science Edition

摘　　要：房地产企业在经营过程中,除了日常会计核算以外,还经常会遇到特殊的业务,如"售后回租""非货币性资产交换"等。这些业务的会计处理和税务处理与普通的业务相比,在处理方法上有其特殊性。本文以房地产企业"售后回租""非货币性资产交换"及"分期收款销售"的特殊业务为例,具体进行财税处理的分析研究。Real estate enterprises often encounter some special services such as leaseback and non -monetary assets exchange. The finance and tax related to these services need special treatment other than the normal serv- ices. In this paper, with leaseback, non- monetary assets exchange and installment sale as the examples, the fi- nance and tax treatment of special services of real estate enterprises are discussed.

关 键 词：售后回租 非货币性资产交换 分期收款销售 

分 类 号：F275.2[经济管理—企业管理]