现行房地产企业的开发产品的会计处理和纳税调整

由于会计和税收的职能不同，现行财务会计制度和税收政策在收入、成本、费用的确认上存在着较大的差异，随着新会计准则的发布实施，这种差异将更加明显。本文通过实例对房地产开发企业将开发产品转作固定资产业务中涉及的会计处理和税收政策规定的差异进行了分析，并对企业执行新会计准则后在结转、使用、处置该项资产时应作的会计处理和纳税调整进行了详细分析。

On Accounting Settlement and Tax Adjustment of Products Launched by Existing Real Estate Companies

Owing to the different functions of accounting and tax, the confirmations of revenue, cost and expense between financial accounting system and tax policy have great differences, which are becoming more obvious as the new accounting norm is being carried out. The paper uses some cases to conduct an analysis of the differences in rules between accounting settlement and tax policy involved in real estate companies' transferring products to fixed asset, then analyzing in detail the accounting settlement and tax adjustment in settling and transferring, using and handling the asset after implementation of the new accounting norm.