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摘要：随着国家经济社会的发展，房地产企业也得到了飞速的发展。房地产开发企业作为市场经济中自主经营的主体，目前在会计核算的业务处理上，仍存在许多尚不规范的问题，严重制约了房地产企业的正常发展。从目前我国房地产开发企业财务管理结构而言，其在会计核算的业务处理上，有些尚未健全并且还存在许多问题，制约了房地产开发企业的进一步发展。因此，进一步完善房地产企业的会计核算制度，规范会计核算行为，是房地产开发企业步入良性发展轨道的重要工作之一。本文在阐述纳税核算概念、特点和程序的基础上，通过浦程房地产开发有限公司的案例，重点分析其会计纳税核算中存在的主要问题，并提出解决对策。 22669
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毕业论文关键词： 房地产开发企业；纳税核算；收入核算；成本费用核算
Real Estate Development Issues of corporate tax accounting
Abstract：With the development of the national economy and society, the real estate business has been rapid development. Real estate development business as a market economy to operate independently of the main body, is currently in the accounting business processes, there are still many problems yet standardized, seriously hampered the normal development of the real estate business. China's real estate development enterprises from the current financial management structure, which in the accounting business processes, some are not yet perfect and there are still many problems, has seriously hampered the further development of the real estate development business. Therefore, to further improve the accounting system of the real estate business, standardize accounting behaviors is one of the important work into the healthy development of the real estate development enterprises track. This paper describes the tax accounting concepts, features and procedures, based on the analysis of the case by Pu Cheng Real Estate Development Co. focusing on further analysis of its accounting tax accounting of the main problems that exist, and propose countermeasures.
KeyWords： Real estate development enterprises; tax accounting; revenue accounting; cost accounting
目 录
引言 1
一、房地产开发企业纳税核算概述 2
（一）房地产开发企业概述及主要特点 2
1、房地产及房地产开发企业概述 2
2、房地产开发业主要特点 2
（二）房地产开发企业的税源构成 3
1、财产税性质 3
2、流转税、所得税性质 3
（三）房地产开发企业纳税核算运行情况 4
二、房地产开发企业纳税存在的问题 8
（一）收入方面核算问题 8
1、销售开发产品收取的价款和价外费用未按规定入账 8
2、开发项目完工后，纳税核算问题 8
3、没有建筑资质的企业对其自建自用的房屋不按规定缴纳营业税 9
4、预提成本影响确定完工产品计税成本 9
（二）成本费用方面核算问题 9
1、取得的土地资产不按规定计价 9
2、多列或重复列支成本费用 9
3、混淆成本对象，未按配比原则结转产品成本 10
4、将资本性支出直接列入当期成本，减少应纳税所得额 10
5、扩大期间费用列支范围及标准，减少应纳税所得额 11
（三）已缴纳的税收费用核算问题 11
1、企业在计算应纳税所得额时，收入与其成本、费用应当相互配比 11