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【直播预约】房地产检查指引&实务答疑

  • 2026-02-17 10:32:22
【直播预约】房地产检查指引&实务答疑

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。
接下来老师将为大家直播分享房地产专题内容，记得关注哦！
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《房地产行业税收检查指引》目录
<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。

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。

独家原创（点击蓝字学习）

土增清算全国政策合集

土增清算争议业务合集

土增清算稽查案例合集

土增清算精选答疑合集

土地增值税清算师合集

本文来自网友投稿或网络内容，如有侵犯您的权益请联系我们删除，联系邮箱：wyl860211@qq.com 。

【直播预约】分享:房地产行业税收检查指引

工业房地产估价中的建筑物分摊土地面积探讨

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  1. CONNECT:[ UseTime:0.000559s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000925s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000335s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000300s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000479s ]
  6. SELECT * FROM `set` [ RunTime:0.000195s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000536s ]
  8. SELECT * FROM `article` WHERE `id` = 460896 LIMIT 1 [ RunTime:0.000367s ]
  9. UPDATE `article` SET `lasttime` = 1771862378 WHERE `id` = 460896 [ RunTime:0.002859s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000227s ]
  11. SELECT * FROM `article` WHERE `id` < 460896 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000480s ]
  12. SELECT * FROM `article` WHERE `id` > 460896 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000362s ]
  13. SELECT * FROM `article` WHERE `id` < 460896 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000992s ]
  14. SELECT * FROM `article` WHERE `id` < 460896 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.010915s ]
  15. SELECT * FROM `article` WHERE `id` < 460896 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.005236s ]
0.091474s