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Jingdong book

房地产企业涉税疑难问题解析（第3版）

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Jingdong book

房地产企业涉税疑难问题解析（第3版）

Name: 房地产企业涉税疑难问题解析（第3版）
Brand: Jingdong book
SKU: 3110209601
Price: 50.03 USD
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《房地产企业涉税疑难问题解析(第3版)》在广泛作者调查研究的基础上编写而成，内容涵盖行业相关知识、涉税会计、企业所得税、土地增值税、营业税、印花税、房产税、耕地占用税、土地使用税、契税、个人所得税等13个部分，列举分析了与房地产行业相产的800多个涉税疑难问题。

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第一部分房地产企业经营应知应会问题解析
1.配套设施可售与不可售面积如何划分？
2.什么是项目总投资？包含哪些内容？
3.确定开发产品面积如何进行涉税审核（获取资料途径）？
4.投资强度、容积率、建筑密度、绿地率、建筑系数如何计算？
5.如何理解房地产与房地产业？房地产开发按项目运作方式可分为哪几类？
6.房地产立项审批应提供哪些资料？
7.土地使用权的出让、转让和划拨有何区别？
8.房地产开发项目规划程序有哪些？
9.征收集体土地的补偿标准和基本程序是什么？
10.因房地产开发拆迁城市房屋，对被拆迁人如何进行补偿和安置？
11.房地产开发项目拆迁补偿阶段的合法有效主要扣除凭据有哪些？
12.办理施工许可的基本程序及相应的法律规定如何规定？
13.房屋建设项目的一般竣工验收标准是什么？
14.竣工验收的程序是如何规定的？
15.项目验收备案要求申报材料有哪些？
16.初始产权证明的含义？
17.房屋建设项目的一般竣工验收阶段主要发生的开发成本及扣除凭据有哪些？
18.房地产开发企业预售商品房应具备哪些条件？如何办理预售房登记？
19.建设工程监理的范围有哪些？
20.房地产开发企业开发产品成本项目由哪些内容构成？
21.房地产开发企业开发产品的配套设施分为哪几类？其成本如何核算？
22.什么是住宅的建筑面积？它是如何计算的？
23.何谓房屋产权面积？房屋产权面积是如何组成的？
24.商品房应分摊的公共面积包括哪些？如何分摊？
25.房地产开发企业开发销售经济使用住房，可以根据《财政部国家税务总局关于调整房地产市场若干税收政策的通知》规定享受免缴营业税的税收优惠吗？
26.房地产开发企业的建设工程造价包括哪些内容？
27.什么是土地使用费，土地使用费包括哪些内容？
28.如何分配园林景观、会所等的房地产开发的共同成本？
29.何谓在建工程抵押？在建工程尚未建造完毕以什么依据办理抵押？
30.在向交易中心办理抵押登记的过程中应注意什么？
31.如何区别合作建房和委托代建？
32.委托代建合同税收待遇是什么？
33.建设工程项目一般要经过哪些阶段，各阶段会形成哪些造价文件？
34.房地产行业中所说的“五证两书”是指什么？
35.房地产开发企业的基本经济业务有哪些？各业务涉及的营业税纳税义务有无区别？
36.房地产企业应缴纳哪些税金？对哪些税金负有代扣代缴义务？
37.向农民支付的补偿费涉及哪些税收？
38.房地产开发企业取得的预售收入应缴纳哪些税金？
39.新征耕地应当缴纳哪些税？如何确定其纳税义务发生的时间？
40.企业的土地使用权被政府征收，政府给企业一定补偿。请问此种补偿是否需要缴纳营业税、土地增值税、企业所得税？
41.房地产企业如何计算每平方米的税收贡献？
42.投资产权式酒店如何缴税？
43.开发商发生房屋回迁业务应缴哪些税？
44.房地产开发企业的样板房、售楼处在会计、税收上应如何处理？
45.房地产各环节涉及税种有哪些？
46.土地增值税未按规定预缴是否回收滞纳金？
第二部分涉税会计疑难问题解析
47.房地产企业符合收入确认条件应该怎样理解？
48.房地产开发企业收到售房款如何进行会计核算？
49.房地产企业“买一送一”的赠送业务如何进行账务处理？
50.房地产开发企业的存货可分为哪几类？
51.房地产开发企业设备存货的采购与收发如何核算？
52.房地产开发企业开发产品增加如何核算？
53.房地产开发产品减少应如何进行会计核算？
54.房地产开发企业周转材料可分为哪几类？应如何核算？
55.土地使用权的入账价值和摊销时间如何确定？
56.无偿划拨方式取得的土地使用权如何入账？
57.非房地产公司土地价值应该怎样入账？
58.特殊取得方式下土地使用权初始成本如何确定？
59.房地产开发企业将开发产品自用和出租的，如何进行会计处理？
60.房地产公司对售楼处如何进行会计核算？
61.房地产开发企业经营租入机械设备等固定资产的，如何进行会计核算？
62.房地产开发企业周转房包括哪些内容？
63.房地产企业安置拆迁居民的周转房如何核算？
64.房地产开发企业的成本核算对象如何确定？
65.房地产开发企业自营工程机械使用费包括哪些内容？
66.机械使用费应如何进行总分类和明细分类核算？
67.施工间接费用如何进行明细分类核算？
68.房地产开发企业如何进行土地开发的成本核算？
69.结转计入房屋开发成本的土地开发费用，可采取哪些办法？
70.外商投资房地产开发企业2008年以前不同步开发配套设施可否预提计入房屋等开发成本？
71.配套设施开发成本如何核算？
72.委托房地产企业代建房屋需要设置哪些明细科目？
73.发包方自己购买材料，施工单位仅提供劳务即“甲供材料”如何进行会计核算？
74.房地产开发企业库存的商品房用于出租收回后发生的维修费用如何处理，税前列支是否有比例闲置？
75.房地产公司收到预售房房款可以直接计提营业税吗？会计上如何处理？
76.房地产开发企业与被拆迁入以“拆一还一”方式进行产权调换，如何进行会计处理？
77.房地产开发企业发生的销货退回如属于资产负债表日后事项，且发生在所得税汇算清缴之前，如何进行税务处理和会计处理？
78.实行查账征收的小规模企业在一个年度之中预缴所得税后发生了亏损，如何进行会计处理？
79.房地产开发企业预缴的企业所得税如何核算？
80.企业上年亏损，计提2014年的企业所得税时，如何确定基数？
81.已结转未分配利润的高转成本应如何进行账务处理？
82.税法有规定，会计无规定，按什么规定办理执行？
83.土地增值税清算后销售的开发产品如何计算土地增值税？
84.先开发再转让可以少缴土地增值税吗？
85.建造的不具有所有权的桥梁如何进行账务处理？
86.实际毛利额与预计毛利额的差异如何调整？
87.土地出让金返还企业怎样作税务处理？
88.土地出让金返还用于拆迁或安置补偿应如何进行税务处理？
89.对房地产企业来说，从谨慎性出发，一般应满足哪些条件则可确认收入？
90.未确认收入时购房者退回购房款应如何处理？
91.房地产企业预售开发产品取得了预售款可否在预收款当期按预计成本对应结转成本？
92.分年滚动开发发生的土地开发费用，如何计入开发成本？
93.暂停资本化的条件和停止资本化的时点是怎样规定？
94.不能分清具体用途的借款费用应如保核算？
95.已完工项目开发成本结转的依据是什么？
96.每月取得预收账款时预缴土地增值税时应如何进行账务处理？
97.“甲供材”如何进行会计处理？
98.房地产企业会计核算的收入范围与税法规定的收入范围有何区别？
99.预售房产税金如何配比结转？
100.房地产企业采用委托代销方式销售的，何时确认收入？
101.包销形式下房地产企业应如何确认收入？
102.价外收入如何进行会计核算？
103.其他收入如何进行会计核算？
104.会计和税法对视同销售的销售收入的确认的规定有何不同？
105.公益性捐赠如何进行纳税调整？对土地增值税有何影响？
106.保证金如何进行会计处理？
107.长期股权投资核算的范围和核算方法会计是如何规定的？
108.销售未完工开发产品取得收入如何进行税务处理？
109.结转计入房屋开发成本的土地开发费用有哪两种结转方法？
110.请举例说明土地开发成本的核算方法。
111.请举例说明房地产企业成本核算。
112.请举例说明房地产开发成本共同成本的分配方法。
113.代建业务如何进行会计核算？
114.银行贷款应如何进行会计处理？
115.“招、拍、挂”取得土地使用权如何进行会计处理？
116.房地产取得土地使用权应进哪个会计科目？
117.虚假出资衍生出哪些税收风险？
118.监理费应如何进行会计确认？
119.理财顾问费应取得哪种票据？计入财务费用还是管理费用还是开发间接费？
120.预收房款缴纳的营业税金及附加应如何进行账务处理？
121.房地产企业缴纳的耕地占用税应如何进行账务处理？
122.企业购置的艺术品计提折旧如何进行账务处理？
123.企业模拟沙盘应计入销售费用还是计入开发间接费？
124.临时售楼部建造计入哪个会计科目？是否需要提折旧？如何计提？
125.企业“会所”产权归谁？账务处理有哪三种选择？清算清盘能否计入清算所得？
126.售楼部的交通工具应计入哪个会计科目？
127.企业购买盆景花摆设办公室和食堂及职工员工宿舍如何入账？
128.企业筹建期间取得收入的处理问题，是否应计入转让收入？
129.部分应税收入方面，税法与小企业会计准则的协调问题
130.政府出地，企业出钱在红线外建幼儿园如何入账？
131.销售精装修房配置的沙发、冰箱、空调计入“开发成本”建安费，还是“固定资产”项目？
132.2014年开始实施成本核算制度对房地产企业会计核算有何变化？有何新要求？
133.贷款卡年检时发生的企业资信评估费用如何进行账务处理？
134.围墙广告制作费用如何核算？
135.园林景观、会所等的成本应如何在两期成本中分配？
136.为项目贷款发生的测绘费、保险费、评估费等应进入哪个会计科目？
137.一级土地开发应计入哪个会计科目？无形资产还是固定资产？
138.个人拿交通费发票按月来报销应计入哪个科目？
139.招聘员工发生的招聘广告费计入哪个科目？
140.发放的销售奖金如何核算？
141.房企成本控制表成本项目分类税务局认同吗？
142.签订预售合同与签订销售合同财务处理有何区别？
143.税务口径划分的广告费和业务宣传费是哪几项？
144.企业分立账如何处理？如何验资？股东会议纪要包括哪些要点？
145.地产企业取得土地返还款后如何做账？
146.售后回租、售后回购账务如何处理？
……
第三部分土地增值税疑难问题解析
第四部分企业所得税疑难问题解析

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