房地产企业借款利息会计核算及有关税务问题探讨.docVIP

房地产企业借款利息会计核算及有关税务问题探讨 ［寺商要］我国的房地产企业在我国经济增长屮的地位R益突出，已成为我W经济发展的一 支重要力量，是带动我国经济增长的支柱产业。近年來，房地产市场竞争激烈，同时我国对 房地产帘场进行了不断的宏观调控，这就使得房地产业倍感压力巨大。在重压之下，大部分房 地产企业出现了回收资金速度缓慢的现象，被迫只能贷款与银行，但贷款利息却很高。面对 这种形式，房地产企业借款利息会计核算的正确性显得尤为重要。统筹安排，仔细钻研国家 出台的各项税务政策，并让那些优惠政策为我所用，以达到统一调 金，减少企业金融成木的 目的。 文章通过阐述房地产企业的特性并解渎鬧家对房地产所制定的一系列法律法规，以期实现 对借款利息会计核算达到准确奋效的进行，并对房地产业面临的现状及房地产企业在税收方 面存在的问题及产生原因进行分析，最后针对我W房地产业出现的偷漏税现像提出了和应的 解决办法和策略，以保证房地产企业稳定健康发展，丼真正实现房地产企业与我国经济均衡 发展的0标。 ［关键词］房地产企业 借款利息会计核算 税务问题 解决策略 Interest on borrowings to explore the real estate business accounting and tax issues related to [Abstract] China’s real estate companies in the country’s economic growth is becoming more prominent，has become an important force in Chinas economic development is driven by the economic growth of Chinas pillar industries . In recent years，the real estate market competition, while the real estate market has been our constant macro-control, which makes the real estate industry feel enormous pressure . Under pressure, most real estate enterprises have been slow to recover funds phenomenon , forced only loans with the bank, but the loan interest is very high. Faced with this form，the real estate business loan interest accounting correctness is particularly important. Overall arrangement, carefully studying the introduction of national tax policies, and let those incentives for our own use，in order to achieve unified deployment of funds , reduce the cost of corporate finance. The article describes the characteristics of real estate companies and interpret a series of laws and regulations formulated by the State on the property，in order to realize the loan interest accounting to achieve accurate and effective conduct , and the current situation facing the real estate industry and the real estate business in the tax aspects of the problems and analyze the causes , the last of China’s real estate industry for tax evasion appears now as put forward the corresponding solutions and strategies to ensure the stable a