合作建房是很多房地产企业都会遇到的实际情况,虽然国家税法对此做过相关规定,但现实中合作建房形式多样,参与合作建房投资者的利益分配形式也多元化,因此对各方应税所得的核算带来一定困难,从而造成征纳双方的矛盾。最近,深圳中海地产公司的周静斌读者对合作建房的税务处理问题进行咨询,为此我们约请了连松灿、邹剑雄两作者撰写了本文。 Cooperative housing construction is the actual situation that many real estate enterprises will encounter. Although the state tax law has made relevant provisions in this respect, in reality there are various forms of cooperative housing construction and diversified interests distribution forms for investors involved in cooperative housing construction. Therefore, Accounting for taxable income of the parties brought some difficulties, resulting in the contradiction between the two parties. Recently, Zhou Jingbin, a reporter from Shenzhen Zhonghai Real Estate Company, consulted on the tax treatment of cooperative housing construction. We have therefore invited two authors, Lian Songcan and Zou Jianxiong, to write this article.