| 新会计准则对房地产企业税收筹划的影响分析 |
| |
| 引用本文： | 王学军,董继华. 新会计准则对房地产企业税收筹划的影响分析[J]. 价值工程, 2014, 0(11): 201-203 |
| |
| 作者姓名： | 王学军 董继华 |
| |
| 作者单位： | [1]武汉纺织大学,武汉430200 [2]国网山西省电力公司大同供电公司,大同037008 |
| |
| 摘 要： | 我国实施的新会计准则中关于存货计价方法、投资性房地产、固定资产计量等方面的规定,使房地产企业的税收筹划工作受到了一定程度的影响。立足于我国房地产企业税收筹划存在的问题,消除新企业会计准则对房地产企业负面影响,是新形势下房地产企业健康发展的要求。
|
| 关 键 词： | 新会计准则 房地产企业 税收筹划 影响 |
Impact of New Accounting Standards on the Real Estate Business Tax Planning |
| |
| WANG Xue-jun,DONG Ji-hua. Impact of New Accounting Standards on the Real Estate Business Tax Planning[J]. Value Engineering, 2014, 0(11): 201-203 |
| |
| Authors: | WANG Xue-jun DONG Ji-hua |
| |
| Affiliation: | 1)Wuhan Textile University, Wuhan 430200, China; (2)State Grid Shanxi Electric Power Company Datong Power Supply Company, Datong 037008, China ) |
| |
| Abstract: | Provision about inventory valuation method, investment real estate and fixed assets in the new accounting standards of China affects the tax planning work of the real estate business to a certain extent. Based on problems in real estate business tax plan |
| |
| Keywords: | new accounting standards real estate business tax planning impact |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
