房地产开发经营业务会计与税收政策差异讲解VIP免费

房地产开发经营业务会计与税收政策差异讲解主讲：吴榕海南盛瑞税务师事务所有限公司Tel:0898-685937530898-68593853目录第一章会计利润核算与应纳税所得额确认的主要差异....................................................................................3第一节收入的会计核算与税务处理..............................................................................................................3一、收入的确认原则................................................................................................................................3二、收入范围............................................................................................................................................6三、开发产品销售收入............................................................................................................................6四、其他收入..........................................................................................................................................15五、视同销售..........................................................................................................................................16第二节扣除的会计核算与税务处理......................................................................................................17一、开发成本..........................................................................................................................................17二、开发产品及主营业务成本..............................................................................................................35三、其他业务成本..................................................................................................................................37四、营业税金及附加..............................................................................................................................42五、期间费用..........................................................................................................................................43六、营业外支出......................................................................................................................................48七、资产减值损失..................................................................................................................................50第四节销售未完工开发产品取得收入的会计核算与税务处理..............................................................51一、销售未完工开发产品取得收入的会计核算..................................................................................51二、销售未完工开发产品取得收入的税务处理..................................................................................51第五节特殊事项的会计核算与税务处理..................................................................................................53一、合作开发建房的会计核算与税务处理..........................................................................................53二、以土地使用权投资开发项目的会计核算与税务处理..................................................................54第二章房地产开发经营业务土地增值税的税收政策........................................................................................58一．转让房地产收入的确定..................................................................................................................58二.土地增值税...