可售与弗成售面积分摊(国外英文资料).docVIP

可售与不可售面积分摊(国外英文资料) A tax review on the area of a real estate enterprise development product Editors note: real estate development enterprises has a large development project time span, complex production process, features in financial accounting industry characteristics of the tax audit is a complex work. For real estate enterprise tax audit work to provide the reference and draw lessons from, we invite Beijing tax guang tong tax office wrote a set of articles, from real estate development enterprises related documents audit, product development area of the audit, contract review, paper review, cooperation construction aspects this paper expounds the definition of the audit, tax reduction or exemption of property tax audit methods, reference for readers. Real estate development enterprises have developed product area is a basic digital indicator of tax audit, it can help determine such as total development cost, product cost per unit, should carry forward the cost of sales, and other important indicators, which affect the final tax calculation (including enterprise income tax and land value added tax). Determine product development area is the purpose of the development of real estate development enterprise products are commodity house, it generally includes a total construction area, the available area and cannot sell area, sold area and unsold indices such as area. The total area of the building is used for the development of the product, and is used to measure the correctness of other decomposition indicators. The sum of the available area and the unresold area should be equal to the total floor area. The purpose of determining the resale area and unresale area is to calculate the unit cost of the development product. Obviously, in the case of the total cost of development, the more unresold area, the higher the unit cost, and vice versa. Numerically, the total area and the unsold area should be equal to the sum of the total resale area. The purpose of determini