对房地产开发企业营业税会计处理方法的探讨桂林第二会计师事务所王传沐１９９３年７月１日起实施的《房地产开发企业会计制度》规定：“转让、销售土地和商品房，应在土地和商品房已经移交，已将发票结算帐单提交买主时，作为销售实现。”１９９４年１月１日起施行的《营... Discussion on Accounting Method of Sales Tax of Real Estate Development Enterprises Wang Chuanmu, the second CPA firm of Guilin, stipulated in the Accounting System for Real Estate Development Enterprises that the “Real Estate Development Enterprise Accounting System” was implemented on July 1, 1993: “Land and commercial housing should be transferred and sold after land and commercial houses have been transferred , The invoice settlement bill has been submitted to the buyer, as sales to achieve. ”January 1, 1994 will come into force" ...