Research On Cohesion Between The Real Estate Enterprise Cost Accounting And Tax Law

Since the 1990 s,the real estate industry in our country began to start,and became a pillar industry of our country’s economy through 20 year’s development.Real estate,as a special product,has complex accounting system.This paper is about the provisions of the cost accounting of real estate enterprises accounting system research,found which provides only 7 items and the principle of cost accounting to determine the cost object, without systematic cost accounting regulations. Enterprises accounting work should not only reflect the business situation,but also for tax service.The tax department of real estate enterprise income tax management mainly refer to the provisions of the tax law(national tax [2009] 31files). However, from the tax special inspection of the real estate industry by the tax inspection department in recent years, real estate development enterprises have widespread problems in cost accounting. In this paper, through the study of the status of cost accounting of real estate enterprises, by means of analysis, interpretation of regulations system and policy of the case, to make a comparative analysis of the provisions of the accounting system and tax policy, think of the [2009] No.31 document specified cost accounting of real estate enterprises more systematic, detailed and workable. Therefore, for the greatest possible to reduce the corporate tax risk and reduce tax cost, give full consideration to the important factors to influence the tax revenue, cost is determined from the object to the cost, distribution, the whole process of accounting, the accounting and tax policy analysis, so that the two together, organic convergence, to construct a scientific system, the real estate enterprises, comply with the requirements of the cost accounting system and tax law. But because of the complexity of the real estate enterprise cost accounting, the wide range, the difficulty of data collection, the limited time and also the limitation of the author’s own ability, in this paper, there are many imperfections, and even many mistakes, please give me criticism and correct me in the wrong place.