浅谈房地产企业预收款项的会计与税务处理  

Discussion on the Accounting and Taxation Treatment of Advance Receipts in Real Estate Enterprises

作　　者：文宝石 WEN Bao-shi(MCC Construction Group Chongqing Real Estate Co.,Ltd)

机构地区：[1]中冶建工集团重庆房地产有限公司

出　　处：《当代会计》2023年第12期175-177,共3页Contemporary Accounting

摘　　要：房地产行业不同于其他行业,项目开发周期较长,实行预售制度。预收款项是房屋在达到预售条件后竣工备案登记之前购房者缴纳的房款,而房地产开发项目后期的投资建设活动资金主要来源于预收款项。房地产开发企业的预售款项在整个项目的投资建设中具有重要作用。房地产企业应正确进行预售阶段的账务处理和税务处理,合理规避涉税风险。主要对房地产企业预售阶段收取的预收款项的会计处理和税务处理进行分析,提出了会计处理与税务处理差异的应对建议。The real estate industry is different from other industries as it has a longer project development cycle and operates under a pre-sale system.Advance receipts refer to the payments made by property buyers before the completion and registration of properties that meet the pre-sale conditions.The funds generated from advance receipts are a primary source of financing for the later stages of real estate development projects.These advance receipts play a crucial role in the entire investment and construction process of real estate projects.Real estate development enterprises should handle the accounting and taxation of advance receipts correctly during the pre-sale phase to mitigate tax-related risks.This paper primarily analyzes the accounting and taxation treatment of advance receipts collected by real estate enterprises during the pre-sale phase and offers recommendations for dealing with the differences in accounting and taxation treatment.

关 键 词：会计处理 税务处理 预收款项 房地产企业 

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