房地产企业核算方法与税后利润的关联研究-会计学专业论文.docxVIP

摘 要 房地产业是国民经济的支柱产业之一，但随着市场竞争日益激烈以及宏观调 控政策的不断出台，房地产企业生存环境日趋艰难，利润空间不断受到压缩。同 时，开发企业在收入增长和建安成本控制方面已经越来越缺乏可挖掘的余地。通 过会计核算方面寻找利润增长点正在成为开发企业新的竞争优势和核心竞争力。 本文紧紧抓住当前开发企业核算过程中弹性最大的两个内容——资金流转和土 地增值税清算，一方面从开发企业集团角度分析资金流转的不同会计核算方法对 税后利润的影响，另一方面从项目公司角度分析不同核算模式对土地增值税乃至 税后利润的影响。在房地产产品整体成本及售价基本不变的情况下，本文通过核 算方法的调整与合理的规划安排，使企业实现税后利润最大化的目标，同时为房 地产企业在产品结构定价等方面提供参考。 关键词：会计核算，税后利润，土地增值税 Abstract Real estate has been one of the pillar industries of the national economy, but in an increasingly competitive market with the introduction of macro-control policies, the real estate business environment is becoming challenging to survive, and profit continue to be compressed. On the other hand, it becomes more and more difficult to develop in the revenue growth and construction cost control. Now it is new advantages and core competitiveness of the enterprise by accounting methods looking for the growth point for profit. From the perspective of the development of enterprise, we seize two flexible elements in accounting method, capital flows and Land Appreciation Tax settlement, to analyze the impact of different accounting methods on after-tax profits. From the perspective of the project company, we analyze the impact of different accounting model for LAT and after-tax profits, and then try to summarize certain rules. With the overall real estate costs and the price of basic products unchanged, we try to achieve maximization of after-tax profits by adjusting the accounting methods and rational planning arrangements. Furthermore, we hope to provide references for real estate enterprise in the product pricing structure and other aspects as possible. Key Words: Accounting method, Profits after-tax, Land Appreciation Tax 目录 HYPERLINK \l _bookmark0 第一章 导言 .............................................. 1 HYPERLINK \l _bookmark1 1.1 研究背景及意义..................................................1 HYPERLINK \l _bookmark2 1.1.1．房地产企业经营管理现状及核算中存在的不足之处 ...................... 1 HYPERLINK \l _bookmark3 1.1.2. 研究房地