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zuo yi fang di chan kai fa qi ye yu shou zhang kuan ying jiao shui jin de he suan
Author(s): 
Pages: 50-51
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  预收账款应交税金房地产开发教育费附加缴纳营业税城建税税务机关征收范围销售发票借记;
Abstract: 房地产开发企业经营行为大多是转让土地使用权或者销售不动产,按税法规定,属于营业税征收范围。由于房地产开发企业开发产品周期较长,其销售一般采取预售方式,故会计上列入预收账款核算,这是无须置疑的。但对涉及营业税等税务的会计核算,各房地产开发企业则大相径庭,理解不一。企业销售不动产,采用预收账款方式的,其纳税义务发生时间为收到款项当天,营业税的纳税期限一般定为一月。实践中,大多房地产开发企业在发生预收账款时,当月并不计提应交税金,而是在次月10日前实际缴纳营业税、城建税、教育费附加时,借记“应交税金”科目,贷记“银行存款”科目。待到房屋交付使用并开具销售发票时,才确认营业收入,借记“预收账款”科目,
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