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房地产企业拆迁补偿款的核算会计制度与税法都有相关规定但有所不同,本文对房地产开发企业拆迁补偿款的形式、会计处理与税务处理核算及差异进行了分析和探讨,认为作价补偿业务两者处理都比较明确,而由于产权置换业务的会计处理与税务处理比较特殊,在实际工作中,相信随着市场经济的发展和法制的健全,随着监督体制的不断增强,房地产企业拆迁补偿的核算会越来越来完善。
Real estate enterprises relocation compensation accounting and accounting systems and tax laws have related provisions but different, this article real estate development enterprises in the form of demolition compensation, accounting and tax treatment accounting and the differences were analyzed and discussed that the price compensation business two In the actual work, I believe that with the development of the market economy and the legal system, with the constant enhancement of the supervision system, the compensation for the demolition of real estate enterprises Accounting will be more and more perfect.