房地产企业成本不同分摊方式对利润的影响  

On the Effect of Different Cost Sharing Methods on Enterprise Profits of Real Estate Enterprises

作　　者：杨倩[1] YANG Qian(School of Highway and Railway Engineering,Shaanxi College of Communication Technology,Xi'an 710018,China)

机构地区：[1]陕西交通职业技术学院公路与铁道工程学院,陕西西安710018

出　　处：《陕西交通职业技术学院学报》2019年第4期24-26,共3页Journal of Shaanxi College of Communication Technology

基　　金：陕西省教育厅专项科学研究计划项目(项目编号:19JK0108)。

摘　　要：土地增值税是影响房地产开发企业税后利润的一个重要因素,成本不同分摊方式对土地增值税计算结果不同。通过对比分析可售停车位土地成本的不同分摊方式对企业税后利润的影响,探讨房地产开发企业如何在政策范围内最大化其税后利润,并提出了相关建议。Land value-added tax is an important factor affecting the after-tax profits of real estate develop-ment enterprises,and different methods of cost sharing have different calculation results for land value-added tax.This paper analyses the impact of different allocation modes of land cost of saleable parking spaces on after-tax profits of enterprises,and discusses how to maximize the after-tax profits for the real estate development enterpri-ses within the scope of policies,and finally puts forward relevant suggestions.

关 键 词：成本分摊 土地增值税 利润 

分 类 号：F275[经济管理—企业管理]