Full "Camp Change" For Real Estate Development Enterprises Impact Of Accounting

The policy of "Business Reform and increase" is an important part of the reform of fiscal and taxation system since the twelfth five-year plan period.With the release of the trial document of "pushing aside the Business tax and levying Value-added tax",the real estate industry has also been formally included in the pilot scope of "Business tax Reform and Value-added tax".With the implementation of the comprehensive"business reform and increase" policy,the real estate development enterprises are faced with great changes in the turnover tax system,and the business model and business of the real estate development enterprises are complex.All-round "change increase" to the real estate development enterprise accounting has a profound impact.In this paper,based on the comprehensive "business reform" and related policies,this paper analyzes in detail the impact of the reform on the accounting and accounting of real estate development enterprises and the existing problems,and analyzes the problems through a case study.Through the study,the author draws three conclusions.First,the impact of comprehensive "business reform" on the accounting of real estate development enterprises is divided into the basic impact and the main impact.The impact of this paper on its accounting is mainly focused on the cost accounting,in which the cost accounting includes development cost,period cost and taxes and fees.Taking the "X synthesis" project of X Company,a small and medium-sized real estate development enterprise in a province,as an example,it is shown that the influence of comprehensive "business transformation and increase" on the accounting of real estate development enterprises needs to be strengthened with accounting management,capital management and tax administration.The second is to put forward the solution to the dispute existing in the current accounting policy:the taxable income of land value-added tax should be increased and reduced by the tax amount of VAT sales;Accounting treatment of Land Price offset sales this paper is more inclined to include the tax amount of the deductible sales item into other income;the time of VAT tax obligation should be based on the time of house delivery.Land value added tax settlement of urban construction tax and education costs additional allocation in advance VAT calculation will be better operation.Third,there are some misunderstandings about the accounting policies of real estate development enterprises,which are explained one by one in this paper.After the above analysis,the author from the government and enterprises two angles to put forward policy recommendations.For the government,we should perfect the accounting policy of the real estate development enterprises and strengthen the propaganda of the comprehensive "management,reform and increase" accounting policy.For real estate development enterprises,we should perfect their own accounting system,improve the level of capital management and tax management,and enhance the professional competence of financial personnel.