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Jingdong book

房地产企业全程会计核算与税务处理（第二版）

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Jingdong book

房地产企业全程会计核算与税务处理（第二版）

Name: 房地产企业全程会计核算与税务处理（第二版）
Brand: Jingdong book
SKU: 3110223561
Price: 45.54 USD
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◆紧跟个税改革方向
◆精解典型案例
◆突出征纳操作实务
◆系统解读政策规定

Content Description

★一线专家历时两年，以亲身实战经验为基础，精心打造
★涵盖房地产企业全流程财税业务的方方面面，行业特色明显，会计核算和税务处理结合紧密
★来自大型房地产开发企业原汁原味的案例，还原房地产企业真实的财税工作情境

Author Description

蔡昌，著名财税专家，中央财经大学税务学院税务管理系主任，税收筹划与法律研究中心主任。中央财经大学MBA、MPACC、MT等研究生《税收筹划》课程主讲教授，北京大学、清华大学、浙江大学、中山大学、上海交通大学、西南财经大学总裁班、财务总监班客座教授，北京天和经济研究所研究员，兼任北京中经阳光税收筹划事务所首席专家，担任国内多家企业独立董事、财税顾问，具有丰富的财税操作实践经验。“名家论坛”、“前沿讲座”、“时代光华”特邀主讲嘉宾，讲座风格幽默风趣、旁征博引，相继出版《掌控税收》《财务难题12讲》《新税法解读》《税收筹划16招》等系列电视讲座。

Catalogue

第一章房地产企业会计核算与税务处理概述
第一节房地产开发经营的主要特点。一。——
一、房地产开发企业的类型与主要业务
（一）房地产开发企业的类型：
（二）房地产开发企业的主要业务
二、房地产开发业务的主要特征
三、房地产开发经营的主要流程
（一）土地取得阶段
（二）前期准备阶段
（三）建设施工阶段
（四）房产销售（预售）阶段
（五）项目清算阶段
（六）自持物业阶段
第二节房地产开发企业会计核算制度的演进
一、房地产开发企业会计制度形成的前期
二、《房地产开发企业会计制度》实施阶段
三、房地产开发企业实施统一会计制度阶段
四、房地产开发企业执行《企业会计准则》
第三节房地产开发企业的财税特征。一。——
一、房地产开发业务的财税特征
二、房地产开发企业缴纳的主要税种
第四节房地产开发企业的会计科目设置及核算内容
一、房地产开发企业的会计科目设置
二、重要会计科目的核算内容
（一）开发成本
（二）开发产品
（三）投资性房地产
（四）应付账款
（五）应交税费
（六）主营业务收入
（七）其他业务收入

第二章企业设立阶段的会计核算与税务处理
第一节企业设立条件
一、内资房地产企业设立的法律要求
（一）《公司法>有关规定
（二）《城市房地产管理法》有关规定
（三）《房地产开发经营管理条例》有关规定
（四）《房地产开发企业资质管理》有关规定
二、设立外商投资房地产企业的要求
（一）注册资本要求
（二）设立流程
（三）特殊规定
三、注册资本金的要求
四、项目资本金的要求
第二节企业设立阶段的会计核算
一、会计科目的设置
（一）实收资本（或股本）
（二）资本公积
二、注册资本的核算
（一）设立登记时出资的核算
（二）增加注册资本的核算
（三）实收资本减少的核算
第三节企业设立阶段的税务处理
一、税务登记
（一）税务登记证的办理
（二）税务登记证的变更
二、企业设立阶段的纳税计算
（一）印花税
（二）契税
三、不同出资方式的税务处理
四、分支机构设立的税务处理
……
第三章获取土地阶段的会计核算与税务处理
第四章开发建设阶段的会计核算与税务处理
第五章开发产品成本的归集、分配与结转
第六章销售（预售）阶段的会计核算与税务处理
第七章自持物业阶段的会计核算与税务处理
第八章纳税活动的会计核算
第九章土地增值税清算的会计核算
第十章利润形成及分配阶段的会计核算与税务处理
第十一章企业所得税的预缴与汇算清缴
第十二章房地产特殊业务的会计核算与税务处理
第十三章房地产企业会计核算综合案例

Introduction

房地产企业会计核算与税务处理实战读本！
不是批评的严重警示——面对薄弱的房地产会计核算现状，房地产界高管们务必意识到会计核算的质量不容忽视
自2006年《企业会计准则》颁布实施以来，房地产企业执行《企业会计准则》进行会计核算已经多年。但是，由于房地产企业的业务流程及税收操作的特殊性以及房地产企业财税人员对该行业财税特殊性掌握不够熟练的实际情况，房地产企业会计核算的质量令人担忧。一些房地产企业的会计科目随意使用，会计账务错漏百出，其不规范程度远远超出想象；一些财务人员分不清房地产开发成本与期间费用的界限；更多的财务人员困惑于会计核算与税务处理的差异，税收计缴的会计处理不够熟练，对土地增值税、企业所得税的预缴、汇算清缴及清算申报更是稀里糊涂。这种混乱的状况严重影响了房地产企业的会计核算及会计信息质量，影响了房地产企业的正常纳税活动，更谈不上通过会计核算来合法节税，控制纳税风险，有效降低税负。
本书的特色与价值——
1.一线专家历时两年，以亲身实战经验为基础，精心打造
本书的编著者均为多年工作在房地产企业财税培训、咨询一线的专家，实战经验丰富，对房地产企业财税工作的现状非常了解，特别理解企业财务人员的困惑，也深感国内房地产行业财税类书籍在实操性、针对性方面存在的巨大不足。基于此，编著者决心根据自身的专业知识及实践经验，策划编写一本系统讲解房地产企业全程会计核算与税务处理的著作，以期真正帮助房地产企业的财务人员提高会计核算和税务处理
技能，提升财税工作质量。编写组曾多次召开座谈会对该书内容进行专题讨论。针对初稿中存有疑惑的问题，编著者深入到房地产企业财务实践中反复验证后确定解决方案。本书编写历时两年，期间五易其稿，最终得以定稿。
2.涵盖房地产企业全流程财税业务的方方面面，行业特色明显，会计核算和税务处理结合紧密
本书按照房地产企业的开发流程讲解会计处理，全套的房地产开发企业会计科目、成本核算明细科目的账务处理，详尽的成本核算方法，使本书更加贴近房地产企业会计核算的实际，内容更加全面系统，行业特色更加突出，框架更加清晰完整，有助于房地产财会人员迅速掌握房地产会计的核算技巧，建立完善有效的账务核算体系。
本书特别注重房地产企业涉税业务的会计处理，尤其是对令人头疼的土地增值税与企业所得税的计缴进行了重点讲解，以期帮助房地产企业财税人员熟练掌握税务处理的规范与技巧，有效降低税务风险。
3.来自大型房地产开发企业原汁原味的案例，还原房地产企业真实的财税工作情境
借鉴标杆房地产企业财税处理的成功做法，能够为房地产企业规范会计核算与税务处理提供捷径，因此，编著者特别重视案例的编写。本书案例均以房地产企业财税实际情况为基础加工整理而成，原汁原味，给读者以身临其境的感觉。尤其是“房地产企业会计核算综合案例”一章，汇集了房地产开发项目全过程的重要业务，融税务处理与会计核算于一体，引导读者按照规范的操作方式完成房地产企业全套的财税处理业务，带给读者更加真切的感受。
本书由蔡昌担任主编，黄洁瑾、景志伟、阴长霖任副主编，全书由蔡昌、阴长霖总纂定稿。参加本书初稿撰写工作的有蔡昌、黄洁瑾、景志伟、阴长霖、徐琳、牛鲁鹏等。本书出版后得到社会各界的广泛关注和好评，仅出版1年多时间即告售罄。本书主编、副主编对全书内容进行了细致修订，更正了第一版的一些疏漏和错误之处，同时增补了一些最新政策。参加这次修订工作的有蔡昌、黄洁瑾、景志伟、阴长霖等，本次修订工作最后由蔡昌总纂、定稿。本书囊括了团队的智慧，凝聚了大家的经验。在此，我们对编写组各位成员付出的辛勤劳动致以最诚挚的谢意。本书在编写过程中还得到了中央财经大学税务学院、北京中经阳光税收筹划事务所、北京汇泰鹏辉税务师事务所的大力支持，在此表示诚挚的谢意！
房地产开发企业的财会人员为本书的主要阅读对象，当然,本书也适合房地产企业的高管阅读以提升财税务方面的决策能力。同时，本书还可作为高等院校的会计专业及房地产专业的教材。限于编著者的学识水平，书中不足之处在所难免，恳请广大读者在阅读时将遇到的问题及改进意见及时反馈给我们，以便再版时修改完善（联系邮箱：13910862160@126com）。我们期待您的宝贵意见和建议，欢迎不吝赐教。
编著者
2016年1月

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