房地产业合理避税（Real estate tax avoidance）.docVIP

房地产业合理避税（Real estate tax avoidance） Real estate development business enterprises income tax measures issued by the national Chinese core journals - Accounting - 2009.12 mid state administration of Taxation in March 2009 (Guo Shui Fa 2009 No. 31) on the distribution of the cost of land for the following provisions: the cost of land is allocated according to the area of the land occupied by. If it is necessary to allocate in accordance with other methods, the tax authorities shall agree with them. Land development and real estate development links, a one-time acquisition of land real estate development stage, with the consent of the land can according to the overall budget cost allocation of the cost of land development business tax authorities for integrated land development after adjustment. In actual work, time to obtain land and the development of real estate, there is no land cost allocation problem, but once the acquisition of land for real estate development stage, the cost of land in the allocation of more. Therefore, this paper discusses the allocation of land cost of real estate enterprises in one time. The real estate enterprises in time to obtain the following three conditions will process the phased development of land real estate: A: the same stage of the project approval and planning departments of the actual construction area of the construction area, the final approval of the entire project construction area and the actual area of the building and planning departments and the same. Case two: the approval stage of the project actual construction area and planning departments of the construction area is not consistent, but this is only a partial adjustment of each period of development between the buildings, after the completion of the project approval, the actual area and building and planning departments of the construction area and the same, this difference can be defined as the time difference. Situation three: the actual construction area of the st