新收入准则对房地产行业的税务影响

财政部在2017年修订了新收入准则,这一举措,对企业和行业产生了非常大的影响。经过修订之后的新收入准则,不仅在会计信息的可比性方面得到了提升,同时对于收入确认时点和收入金额计量这两个方面也带来了一系列的税法和会计间差异。针对房地产行业比较普遍的业务场景,论文对新收入准则下产生的房地产行业的税会差异,还有在增值税、企业所得税以及土地增值税这三个方面产生的作用展开分析。

Tax Impact of New Income Standard on Real Estate Industry

The Ministry of Finance revised the new income standard in 2017,which has a great impact on enterprises and industries.The revised new income standard not only improves the comparability of accounting information,but also brings a series of differences between tax law and accounting in terms of revenue recognition time point and income amount measurement.In view of the common business scenarios of the real estate industry,the paper analyzes the differences in the tax of the real estate industry under the new income standards,as well as the effects of value-added tax,corporate income tax and land value-added tax.