论文部分内容阅读
第一次全国经济普查公报显示,2004年全国房地产开发企业亏损面(亏损企业数除以全部企业数)超过50%,这一数据引起社会各界的广泛关注。同时,税务部门掌握的房地产业税收和统计部门掌握的房地产开发企业销售收入增速之间也存在明显的不匹配现象。房地产开发企业亏损及对收入法增加值核算的影响程度,受到各级领导和社会各界的高度重视。针对上述问题,笔者对南京市所属的房地产开发企业开展了多次专项调查和走访,初步发现了导致房地产企业非正常亏损的原因。一、影响房地产企业收入
The first communique on the national economic census showed that in 2004, the number of loss-making enterprises (the number of loss-making enterprises divided by the number of all enterprises) of the national real estate development enterprises exceeded 50%, a figure that has drawn widespread public concern. In the meantime, there is also a clear mismatch between the real estate tax revenues held by the tax authorities and the real estate development enterprises owned by the statistics departments. The losses of real estate development enterprises and their impact on the value-added accounting of the income approach have received great attention from leaders at all levels and from all walks of life. In response to the above issues, the author of Nanjing real estate development enterprises to carry out a number of special investigations and visits, initially discovered the real estate business led to abnormal losses. First, the impact of real estate business income