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【直播预约】分享:房地产行业税收检查指引

  • 2026-02-17 07:14:14
【直播预约】分享:房地产行业税收检查指引
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房地产开发经营业务周期长、环节多、核算复杂，一项业务往往涉及多个税种，加之行业税收规模迅速扩大，房地产业近年来一直是税收征管的重点、难点和风险点。
近期，小金在学习国家税务总局稽查局的《房地产行业税收检查指引》，从房地产行业经营特点入手，详细介绍了房地产行业的业务流程、会计核算、检查要点、税收政策、常见问题。以主体税种检查为重点，以实战操作为落脚点，涵盖了房地产企业全部涉税业务，为日常检查提供了操作指引，为疑难问题解疑释惑。
目录如下
<点击放大查看>
小金在学到第八章-土地增值税成本分摊方法及计算举例的时候，发现这些案例小金都学习过，原来该内容引用自金穗源平台公众号以及《土增清算实务》工具书，其他业务的处理，在金穗源平台也有专题分享。
关于房地产企业成本分摊系列内容，大家可以点击学习：

1.房地产企业成本分摊系列（一）建筑面积法

2.房地产企业成本分摊系列（二）预算造价法
3.房地产企业成本分摊系列（三）占地面积法
4.房地产企业成本分摊系列（四）直接成本法
5.房地产企业成本分摊系列（五）层高系数法
6.房地产企业成本分摊系列（六）其他方法
感谢官方的分享以及对我们的认可，我们也一直致力于输出对财务朋友有用的干货实务内容，切实的帮助到财务朋友的工作。
更多专业的财税实务内容，在这就不一一展开啦，关注预约直播，更多精彩内容尽在直播间。

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声明

本文系金穗源原创文章,转载本文请注明来源,不注明来源,追究相应法律责任！文章观点仅供探讨交流,不构成任何投资、引导意见。公众号插图均来自网络,版权属于原创人。如觉侵权,请通过平台留言联系小编,我们将竭力尊重原创。

更多提升（点击蓝字查看原文）

全国土地增值税政策集

房企常用税收政策集锦

房地产各税种实务处理

建筑常用税收政策集锦

建筑业全流程税会处理

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一文读懂房地产开发资质:从“萌新”到“大佬”,等级背后藏着哪些关键信息?

【直播预约】房地产检查指引&实务答疑

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  1. CONNECT:[ UseTime:0.001057s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001711s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000778s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000664s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001333s ]
  6. SELECT * FROM `set` [ RunTime:0.000592s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001435s ]
  8. SELECT * FROM `article` WHERE `id` = 460895 LIMIT 1 [ RunTime:0.002402s ]
  9. UPDATE `article` SET `lasttime` = 1771862377 WHERE `id` = 460895 [ RunTime:0.004276s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000588s ]
  11. SELECT * FROM `article` WHERE `id` < 460895 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000975s ]
  12. SELECT * FROM `article` WHERE `id` > 460895 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001043s ]
  13. SELECT * FROM `article` WHERE `id` < 460895 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.013065s ]
  14. SELECT * FROM `article` WHERE `id` < 460895 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.050142s ]
  15. SELECT * FROM `article` WHERE `id` < 460895 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002696s ]
0.245875s